Renting in Morocco

Short-term rentals in Morocco: the rules in 2026

Airbnb, riad, guest house or apartment: what the law says, the paperwork, guest registration, penalties and tax, so you can rent out with peace of mind in Marrakech and across Morocco.

The legal framework: law 80-14

Tourist accommodation is governed by law 80-14 on tourist establishments and other forms of tourist accommodation (2015), together with implementing decree 2-23-441 of 2023. The law separates two main families.

On one side, tourist establishments: hotels, guest houses, riads, kasbahs, gîtes. They need an operating licence and an official classification. On the other, “other forms of accommodation”, including homestays: a permit with a set of specifications, but no star rating.

Which status fits your property?

A riad or villa run like a small hotel, with several rooms and services (breakfast, cleaning, check-in), is in practice a guest house: licence, classification and often an operating company.

A private owner renting out part of their home usually falls under homestay. For whole apartments rented by the night on platforms, no specific text has been published yet: a regulation announced in 2025 is meant to bring these homes into the legal system, with a transition period. It is wise to prepare for it now.

The steps for a homestay permit

The application goes to the local authority, with your ID, insurance contract, photos of the rooms and shared areas and the signed specifications. The file is passed to the Ministry of Tourism representative, who inspects the property. The permit is issued within 30 days if the opinion is favourable and is valid for five years, renewable.

First, check the building’s co-ownership rules (law 18-00): in a residence, they may restrict holiday lets.

Insurance and guest registration

Insurance covering fire, theft of guests’ belongings and civil liability is compulsory.

Every arrival must be reported to the authorities on the same day, with the guest’s ID and a signed registration form (the “fiche de police”). Records are kept for one year. This is the most checked obligation, and the most heavily penalised.

Penalties

Operating without a permit can lead to a fine of 50,000 to 500,000 MAD. Failing to register or keep guest records can cost 50,000 to 100,000 MAD and up to six months in prison. Missing insurance can lead to temporary closure. Repeat offences within five years double the penalties.

How rental income is taxed

Rent is taxable in Morocco, whether you live there or not. A simple rental is property income (a 40% allowance, then the income tax scale, with a return due before 1 March). A business with services, such as a guest house, is taxed as business income or corporate tax, with proper accounts.

Classified establishments also collect the tourist tax. The right structure depends on your project: have it checked by an accountant before your first booking.

My advice before buying to rent

Choose the property for the status it can get: a riad already licensed as a guest house, with its papers in order, is worth more than one without. Have the land title, the building works and the existing permits checked. And work out the net yield, after management, tax and quiet months, not just the nightly rate.

Frequently asked questions

Is Airbnb legal in Morocco?

Yes, as long as you follow law 80-14: a permit for your type of accommodation, insurance and daily guest registration. Whole apartments rented by the night are still waiting for a specific text.

Do I need a licence to rent out a riad in Marrakech?

Yes. A riad run with rooms and services counts as a guest house, which needs an operating licence and a classification.

Is there a limit on nights per year?

No, Moroccan law sets no cap on nights. The 120-day rule often quoted comes from French law.

Do non-residents pay tax on rental income?

Yes. Rental income from a property in Morocco is taxable in Morocco, with an annual return.

Sources: law 80-14 (Official Bulletin no. 6404, 2015); decree 2-23-441 (2023); law 18-00 on co-ownership; General Tax Code. General information, not legal or tax advice.

Want to buy a property to rent out? Let’s talk about your project, the right status and the properties that fit. Book a consultation