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

As platforms like Airbnb and Booking.com continue to grow, Moroccan authorities have tightened regulations to combat the informal economy and ensure fair taxation. Property owners renting out their homes are now required to comply with strict legal standards, or face severe financial and administrative penalties. Understanding these new rules is essential to protect your business and maintain profitability.

New Legal Obligations for Property Owners

Mandatory License and Property Compliance

The Moroccan Airbnb Law, officially governed by Law No. 80-14 (promulgated by Dahir No. 1-15-108 of August 18, 2015) and Decree No. 2.23.441 (published in the Official Bulletin on August 7, 2023), now requires property owners to obtain an official license from local authorities before offering short-term rentals.

 This initiative aims to regulate the market and ensure guest safety.

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.

Limit on Rental Duration

One of the key provisions of Decree 2.23.441 limits short-term rental activity to a maximum of 120 days per year. This rule prevents excessive conversion of residential homes into full-time vacation rentals and protects the traditional housing market. Beyond this threshold, the property must obtain official tourist establishment status, which comes with stricter professional obligations.

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):

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.

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

1. Guaranteed Legal Compliance: Agencies handle all permits, fiscal declarations, booking records, and tax payments.
2. Simplicity and Security: Agencies monitor regulatory changes and ensure your business always stays compliant.
3. Higher Profitability: Through dynamic pricing, multi-platform visibility, and optimized occupancy rates, agencies often increase net revenue.
4. 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