The short answer
Yes, but plan early. A Merzouga New Year is a 3-day trip: leave Marrakech on 30 December, reach the dunes on the 31st, and see the first sunrise of 2027 on the sand. Camps sell out first at New Year. The quicker option is an Agafay gala evening on 31 December, about 40 minutes from the city.
In more detail
New Year's Eve 2026 falls on a Thursday, and 1 January 2027 is a Friday and a public holiday. For Merzouga, the shape is day one over the Tizi n'Tichka to Aït Ben Haddou and the Dadès, day two through the Todra gorge to Merzouga, a camel ride into Erg Chebbi and dinner with drums at camp, and day three sunrise and the drive back. A 31 December to 2 January version works too.
Late December is cold. Desert nights can fall below freezing, and the Atlas passes can see snow, so we check the road and leave a little slack. The camps light fires and heat tents, but bring proper warm clothes.
Agafay is the easier New Year. Camps there run gala dinners with fire, Gnawa music and a midnight countdown, and you either return after midnight or stay over. At least one Agafay operator closes New Year bookings on 15 December, and the whole week is the busiest of the year, so we quote it in October and November.