Short-term rentals in Morocco (Airbnb, Booking): rules, declarations and tax in 2026

Tourist accommodation is governed by Law 80-14 on tourist establishments and other forms of tourist accommodation (dahir 1-15-108 of 4 August 2015), which replaced Law 61-00. It separates two groups: tourist accommodation establishments (hotel, tourist residence, guesthouse or maison d’hôtes, riad, kasbah, gîte, pension…) and “other forms of tourist accommodation”, which include staying with a local host (hébergement chez l’habitant), bivouac camps and alternative accommodation.

Its implementing Decree 2-23-441 of 13 July 2023, published in the Official Bulletin in August 2023, sets the procedures: an operating licence is required before opening to the public, establishments are classified, and the other forms of accommodation need an authorisation from the local authority based on a set of specifications (cahier des charges). Orders published in late 2024 and early 2025 set out the classification standards.

Lets of more than thirty days fall under Law 67-12 on residential leases. This guide covers short stays, by the night or the week.

The law creates no specific status for a whole apartment rented to tourists through a platform. “Hébergement chez l’habitant” means a private individual hosting tourists in a family-run setting. The 2023 decree makes it subject to a five-year renewable authorisation, on a file including a copy of the national ID card, photos of the rooms and shared areas, and the occupancy permit or an engineer’s certificate on the building’s safety.

However, the decree leaves the specifications, the maximum number of rooms and the forms to joint decisions of the Interior and Tourism ministries. According to press reports, these texts had still not been published in July 2026, so the procedure differs from city to city.

Announced, not yet in force: in July 2025, Médias24 reported that an order supplementing Law 80-14 was being prepared to bring unclassified accommodation (Airbnb-type apartments, informal riads and guesthouses) into the classification system, with 24 months to comply. We found no published text as of this update. Before you start, ask the regional tourism delegation and the local authority (annexe administrative, caïdat).

This grey area does not exempt you from obligations that already exist: registering guests, declaring income, complying with co-ownership rules and being insured. Checks are increasing: in 2024 the foreign exchange office (Office des changes) reviewed transfers received by hosts in Marrakech, Casablanca, Essaouira and Tangier.

Running a riad or guesthouse with check-in, breakfast and services means operating a tourist accommodation establishment under Law 80-14. You need an operating licence before opening, applied for through the Regional Investment Centre (CRI), then a classification overseen by a regional commission, which may rely on unannounced visits.

This status brings construction, hygiene and safety standards, online guest reporting, the tourist tax, VAT at 10% on accommodation and professional bookkeeping. Breaches can lead to a warning, downgrading and fines. A riad rented out whole, without services, does not automatically become a guesthouse: it depends on how it is run.

Tourist establishments fill in an individual accommodation form (fiche individuelle d’hébergement) for each guest and report the data online, under Decree 2-15-865 of 9 June 2016.

For an individual renting out a furnished home, the duty to declare the activity and identify occupants to the authorities stems from a 1932 dahir on furnished lodgings, and local authorities have repeated it several times, notably in Marrakech. The procedure (police station or local authority, paper form or online tool) varies by city: ask at your local annexe administrative or police station.

• Record each adult guest’s name, nationality, passport or ID number and dates of stay.
• Make the declaration on arrival and keep a record of it.
• If a concierge service handles check-in, state in writing that it is responsible for this.

Rent from a property in Morocco is subject to income tax (IR), whether or not the owner lives there. The question is the category: the General Tax Code (CGI) does not expressly cover platform rentals, and the tax administration has not published a rule specific to these hosts.

• Property income (revenus fonciers, CGI Articles 61 and 64): since 2023, rent is added to total income after a flat 40% deduction and taxed on the progressive scale (0% up to 40,000 MAD of annual net income, then 10% to 37%). The return is due before 1 March of the following year.
• Professional income (Article 30): when the rental comes with hotel-type services (cleaning during the stay, breakfast, reception), it looks more like a commercial activity. The profit is then taxed under a professional regime, without the 40% deduction; the return is due before 1 May under the real or simplified net profit regime.

The 10% or 15% withholding tax and the 20% final-rate option introduced in 2025 apply to rent paid by companies or professionals: they do not apply to nights paid by guests through a platform.

VAT: the CGI lists accommodation and the letting of furnished premises among operations subject to VAT (Article 89), at 10% for accommodation. There is an exemption for individual service providers with annual turnover of up to 500,000 MAD (Article 91); check whether it applies to your situation.

In practice, keep the platform statements, transfers and expense invoices, file through the tax administration (DGI) portal (tax.gov.ma) and have the category confirmed by an accountant or the regional tax office.

The tourist tax (taxe de séjour) is a municipal tax under Law 47-06 on local authority taxation, as amended by Law 07-20. The guest pays it per person per night, and the tourist accommodation establishment collects it and pays it to the municipality; the rate depends on the establishment’s category and the municipality. Classified establishments also collect a tourism promotion tax for the national tourist office (ONMT).

For an apartment let by a private individual, we found no national system in force for platforms to collect it, and some municipalities have considered a tax on stays with local hosts. Ask your municipality’s tax department whether you need to file anything.

An MRE (Moroccan living abroad) who is not tax-resident in Morocco is still taxed in Morocco on Moroccan-source income (CGI Article 23), including rental income. They file the same annual return online on the DGI portal.

Morocco has signed double tax treaties with many countries, including France, Spain and Belgium. As a rule, income from real estate is taxable in the country where the property is located; the country of residence also takes it into account and avoids double taxation through a tax credit or an exemption, depending on the treaty. So declare it where you live too, and keep proof of the tax paid in Morocco.

Platform payouts to foreign accounts remain visible: the foreign exchange office and the tax administration share information, and the press reports that platforms pass on data about booked stays.

In a building, Law 18-00 on co-ownership and the building’s co-ownership rules (règlement de copropriété) govern the use of private and shared parts. Read them before you buy: some reserve units for residential use, restrict commercial activity or regulate access for visitors and to the pool. The building manager (syndic) applies the rules and the general meeting’s decisions; it cannot create new bans on its own. A dispute with neighbours (noise, constant key handovers, shared areas) can still end up in court, and buying an apartment does not by itself give you the right to rent it by the night.

On insurance, get written confirmation that your home policy covers letting to paying guests, including liability towards guests and neighbours. Platform guarantees have their own conditions and exclusions and do not replace a local policy; according to the press, the authorisation file for hébergement chez l’habitant also includes a copy of the insurance contract.

From abroad, most owners use a concierge service or property manager: key handover or lockbox, cleaning and linen, minor repairs, guest registration, messaging. Sign a written mandate setting out the tasks, the commission, who receives payments, who registers guests and who keeps the tax records. Ask for a monthly report and access to the listing and bookings.

In Marrakech, demand follows the tourist calendar: it is generally stronger in spring, autumn and over the year-end holidays, and weaker in high summer because of the heat, although MRE summer holidays and major events change the pattern. Ramadan moves every year. Use flexible pricing and budget for fixed costs (building charges, internet, upkeep, pool) that run all year.

• Check the co-ownership rules and, if they require it, get written approval.
• Ask the local authority and the tourism delegation which authorisation applies and where the announced texts stand.
• Set up guest registration with the authorities.
• Take out insurance covering short-term letting and liability.
• Equip the home: smoke detector, fire extinguisher, safety instructions and emergency numbers.
• Keep a record of bookings, payments received and expenses.
• Declare the income in Morocco on time and, for MRE, in the country of residence as well.
• Have an accountant and the municipality confirm the tax category, VAT and tourist tax.
• Sign a written mandate with the concierge service.

If these constraints feel too heavy, letting for more than thirty days, furnished or not, offers a clearer framework: Law 67-12, a written lease, a deposit capped at two months, and property income with the 40% deduction. The return may be lower, but management is simpler. See our guide to tenant and landlord rights, and our lease generator.