New 2025 Regulation on Short-Term Rentals in Morocco: What Airbnb Hosts Need to Know

Publié par: Amine | 2025-10-20

With the rise of platforms like Airbnb and Booking.com, many international investors are asking: Is Airbnb legal in Morocco or not? The answer is yes, but the activity is now strictly governed by the Morocco short-term rental law. Authorities have tightened regulations to eliminate informal hosting and ensure tax fairness. Understanding these obligations is vital to securing your investment and avoiding heavy fines.

The Legal Framework: Law 80-14 Airbnb

The Law 80-14 Airbnb, reinforced by Decree No. 2.23.441, provides the official legal structure for seasonal hosting. It is no longer a "grey area"; hosting now requires professional compliance.

Short-term rental operating license in Morocco

To operate legally, obtaining a short-term rental operating license in Morocco has become a mandatory requirement. This authorization is issued by local authorities, typically through the Regional Investment Center (CRI). To qualify, your property must meet specific standards:

Safety Compliance: Installation of fire extinguishers and smoke detectors.
Insurance: A comprehensive multi-risk home insurance policy.
HOA Rules: You must ensure the building's co-ownership regulations (Syndic) do not prohibit seasonal rentals.

Legal Source: Official Bulletin – Decree 2.23.441

The rental license application must include:

Detailed photographs of all rentable areas
An official certificate confirming compliance with safety and building standards

Owners must ensure that their property meets all fire prevention, electrical, and gas safety standards, including smoke detectors, fire extinguishers, and emergency measures.

The Morocco Airbnb 120-day law: A Crucial Limit

One of the flagship measures of the new decree is the Morocco Airbnb 120-day law. This regulation limits the rental of a primary residence to a maximum of 120 days per year. If you exceed this annual threshold, the property must be reclassified as a professional tourist accommodation establishment, which involves stricter administrative and tax requirements.

Source: Decree 2.23.441 - Barnes Marrakech

Mandatory Declaration and Activity Register

Hosts must maintain an accurate booking log and declare their rental activity to local authorities.

This system allows the General Directorate of Taxes (DGI) to monitor income generated from short-term rentals and ensure fair competition with the hotel industry.

Taxation on Short-Term Rentals: Rates and Obligations

Income Tax on Rental Revenue

All income generated from Airbnb or other short-term rentals in Morocco is subject to personal income tax (IR).

These earnings are added to the taxpayer’s overall income to determine the applicable rate.

2025 Tax Brackets for Rental Income (Withholding Rates):

Annual Gross Rental Income	Withholding Rate
Less than 120,000 MAD	10% (non-final rate)
120,000 MAD and above	15% (non-final rate)

Source: 2025 Finance Law – Valfoncier.ma & Immopolite

A 40% deduction applies to gross rental income before tax calculation.

Owners earning more than 120,000 MAD annually may choose a 20% flat tax rate, simplifying the declaration process and exempting them from annual income reporting.

Tourism-Related Taxes

In addition to income tax, Airbnb hosts must collect and remit the tourist tax and tourism promotion tax, both of which vary by city and property type.

If the property is managed through a registered company, VAT (typically 10%) and corporate tax also apply.

Annual Tax Declaration

Rental income must be declared each year via tax.gov.ma before March 1 of the year following income generation (e.g., 2024 income must be declared by March 1, 2025).

Owners should retain all supporting documents: receipts, rental contracts, and deductible expense invoices.

Source: Demarchesmaroc.com - Tax Declaration Procedure

Enhanced Inspections and Penalties: What You Risk

DGI Intensifies Oversight

The Moroccan tax authority (DGI) now actively monitors short-term rental operations in cooperation with the Office des Changes, Ministry of Tourism, and Ministry of Interior.

They track income transfers made through PayPal, international bank accounts, and online payment systems.

Inspections are underway in key tourist destinations such as Marrakech, Essaouira, Agadir, and Tangier, identifying Airbnb properties and notifying owners of their legal obligations.

Since 2024, Airbnb is legally required to share stay data with Moroccan authorities through an integrated fiscal reporting system.

Source: Office des Changes 2024–2025 Reports; InvestirauMaroc.fr

Penalties for Non-Compliance

Failure to comply with legal and tax requirements can lead to severe consequences, including:

Fines exceeding 50,000 MAD for undeclared income or unlicensed rentals
Suspension of operations for safety or hygiene violations
Asset seizure or frozen bank accounts in case of tax evasion
Legal prosecution for repeated non-payment or neighborhood complaints
Late penalties and retroactive tax recovery over multiple years

Sources: Law 80-14 – Penalties ; DGI Enforcement 2025

Additionally, condominium associations can now restrict or prohibit Airbnb-style rentals through internal regulations, a right confirmed by recent Moroccan court rulings.

Morocco Furnished Rental Law: Short vs. Long Term

It is important to distinguish between the Morocco furnished rental law for standard residential leases and tourist-specific laws:

Short-Term (-30 days): Governed by Law 80-14 (requires a license, tourist taxes, and is subject to the 120-day limit).
Long-Term (+30 days): Governed by Law 67-12 (requires a formal written lease, security deposit, and follows standard residential tax rules).

The Solution: Work with a Professional Property Management Agency

Why Outsource Your Short-Term Rental Management?

Given the increasing legal complexity, many Moroccan property owners now choose to partner with licensed property management agencies.

This approach ensures full compliance while maintaining peace of mind and profitability.

Benefits of a Professional Agency

Guaranteed Legal Compliance: Agencies handle all permits, fiscal declarations, booking records, and tax payments.
Simplicity and Security: Agencies monitor regulatory changes and ensure your business always stays compliant.
Higher Profitability: Through dynamic pricing, multi-platform visibility, and optimized occupancy rates, agencies often increase net revenue.
All-Inclusive Services: Listing creation, guest management, cleaning, maintenance, and reporting, all handled professionally.

Choosing the Right Agency

Select an agency that:

Is legally registered as a licensed tourism operator (SARL)
Provides written contracts and transparent reporting
Maintains good standing with Moroccan tax authorities

Conclusion: How to Stay Compliant

To protect your investment, complying with the Morocco short-term rental law is no longer optional. Whether your property is in Marrakech, Casablanca, or Tangier, ensure you have your permit before going live on any platform. Given the increasing complexity of Morocco Airbnb taxation and guest reporting (DGSN), many owners now use professional property management agencies. These specialists guarantee full legal compliance, allowing you to enjoy passive income with total peace of mind.