Renting a home in Marrakech takes a written lease that complies with Law 67-12, an inventory of condition and a deposit. According to specialist sources, the security deposit cannot exceed two months’ rent. Rental income must be declared: the Direction Générale des Impôts publishes a guide for declaring tax on property income.
01 The residential lease
- A written contract sets the rent, any revision of it, the term and each party’s obligations.
- A condition report on entry and on exit avoids most disputes over the deposit.
- The security deposit does not exceed two months’ rent (Law 67-12, according to the specialist sources cited below) and is returned when the keys are handed back, less any sums owed.
- Termination follows notice periods and grounds that the lease and the law set: check them before signing.
02 What rental management covers
Depending on the mandate, management can include finding the tenant, drafting the lease, collecting the rent, following up maintenance and returning the deposit. The exact content, the billing and the duration are in the mandate: ask for them in writing before committing.
03 Taxation of rent
Property income is subject to income tax. The DGI publishes a guide to declaring and paying it; a tax adviser or an accountant determines what applies to your situation.
Frequently asked questions
What is the maximum deposit?
Two months’ rent at most for a residential property, according to specialist sources on Law 67-12. The deposit is returned when the tenant leaves, less unpaid rent and any damage found.
Is a condition report needed?
It is strongly recommended and protects both parties: it describes the state of the home on entry and on exit, and serves as the reference for returning the deposit. Attach it to the lease and sign it together.
What does rental management include?
It depends on the mandate: finding the tenant, the lease, collection, maintenance, returning the deposit. Ask for the written list of what is included, what is not, and how the management is billed.
Is rent taxable?
Yes, property income falls under income tax and must be declared. The Direction Générale des Impôts publishes a guide to declaring and paying it. A tax adviser can check the regime that applies to you.