Taxe de séjour in Morocco: how to calculate, show and collect the city tax

The taxe de séjour (tourist city tax) is part of every host's daily life in Morocco, from hotels and riads to apartments rented for short stays. It is simple in principle, but raises many questions: who pays it, how to calculate it, how to show it and who to pay it to? Here are the essentials.

What is the taxe de séjour?

The taxe de séjour is a local tax: it goes to the municipality (commune) where the accommodation is located. Its framework is set by the law on local authority taxation (law no. 47-06), and each municipality sets the details: amounts, categories, filing calendar.

Three things to remember:

• the guest pays it;
• the host collects it, then pays it to the municipality;
• it is due per person and per night, with an amount that depends on the type and category of the property.

Amounts and possible exemptions (for example for children or residents) are set locally. First of all, ask your municipality or your accountant for the decision that applies to your property.

How to calculate it

The formula is always the same:

City tax = amount per person per night × number of taxable guests × number of nights

Example for a couple staying 4 nights, with an amount of 20 MAD per person per night (example value):

If children are exempt in your municipality, they are not counted as taxable guests.

Show it clearly to the guest

The city tax should appear separately from the price of the stay:

• on your booking website, in the price breakdown;
• on the booking confirmation;
• on the invoice or receipt given at departure.

A guest who discovers a "surprise" tax at arrival rarely leaves a good review. Announcing it at booking avoids the discussion.

What about Airbnb and Booking.com bookings?

Depending on the platform and the city, the tax may be:

• included or collected by the platform, which pays it itself;
• collected by you, at the guest's arrival or departure.

Check the tax settings of each listing and the payout details of each booking: that is where you will see whether the tax has already been collected. Most important: never collect it twice… and never forget it.

Filing and paying

The host keeps a record of the nights and the amounts collected, then files and pays the tax to the municipality following the local calendar. A clean record, booking by booking, makes this step much easier — and protects you in case of an inspection.

What Hosteo does

In Hosteo, the city tax is set up once:

• you enter your property's amount per adult per night (children are not counted);
• the tax is calculated automatically on every booking and shown separately on your website and documents;
• payment tracking separates the stay from the tax, for your filings;
• if your business isn't concerned, a single switch turns the city tax off everywhere.

In short

The taxe de séjour is calculated per person and per night, collected from the guest and paid to the municipality. With the right settings, it becomes an automatic line on every booking instead of a calculation to redo at every departure.

This article is for information only and is not tax advice. Amounts, exemptions and filing procedures depend on your municipality: check with it or with your accountant.