Is Airbnb legal in Morocco? The short-term rental rules in 2026

Key facts

• Law 80-14 makes every "other form" of tourist accommodation, including hosting guests in your own home, subject to an authorisation with a cahier des charges (Law 80-14, Art. 30).
• Opening or operating without the required authorisation is punishable by a fine of MAD 50,000-500,000, doubled for a repeat offence within five years (Law 80-14, Arts. 43 and 50).
• Failing to declare or archive guests is punishable by one to six months in prison and/or a fine of MAD 50,000-100,000 (Law 80-14, Art. 48).
• Guests must be declared online to the national police (DGSN) or Royal Gendarmerie before 8 a.m. each day, and their signed forms kept for one year (Decree 2-15-865; Law 80-14, Art. 38).
• As of May 2026, the cahier des charges needed to apply for a short-term rental licence had still not been issued (Le360).
• Law 80-14 sets no annual cap on the number of nights a property can be let (Bulletin Officiel text of the law).
• Clauses restricting how co-owners use their units are void, except those based on the building's designated use, characteristics or location (co-ownership Law 18-00, Art. 9).

What does Moroccan law say about Airbnb rentals?

Law 80-14 on tourist establishments and other forms of tourist accommodation is the governing text. It separates classified establishments (hotels, guest houses, riads and the other types in Art. 3) from three "other forms" of accommodation defined in Art. 29:

• Bivouac: temporary camps for tourists.
• Hébergement chez l'habitant: a private individual hosting tourists in the home where he or she is domiciled, with a maximum number of rooms set by regulation.
• Hébergement alternatif: forms unlike any defined type, which can be set up in the mountains, the desert or any other site of tourist interest.

Each needs an authorisation with a cahier des charges (Art. 30) and insurance against fire, theft of guests' belongings and civil liability (Art. 34). Implementing Decree 2.23.441 of 2023 lets local authorities issue these authorisations after consulting the relevant services, according to Bladi and Le360.

Our reading, not legal advice: an entire flat or villa let while the owner lives elsewhere fits no category neatly, because chez l'habitant requires the host's own home. Ask a lawyer or notaire how your property would be classified.

Can a private owner get a short-term rental licence in 2026?

Not through any published procedure we could find. In June 2025 the government published five orders reforming the classification of tourist accommodation; orders for chez l'habitant and alternative accommodation were still planned (maroc.ma). In May 2026, Le360 reported that the cahier des charges needed to apply for a short-term rental licence had still not been issued, quoting Nawfal Bellakhdar describing operators as working "in an anarchic manner".

Some websites say licences come from regional investment centres and last five years; we found no official text confirming either. Art. 30 leaves both to regulation.

More rules may follow. In January 2026, Housing Secretary of State Adib Benbrahim said a decree to control buildings used for short-term rental was being prepared (Morocco World News); we could not confirm its adoption by October 2026. Guest declaration, insurance and tax obligations already apply.

How do you declare guests to the police?

Daily, online, before 8 a.m. Under Arts. 36-37 of Law 80-14, the operator checks each guest's identity document on arrival, has the guest sign an individual accommodation form (bulletin individuel d'hébergement), then e-declares the data.

• When: every day before 8 a.m., after arrivals and departures (Decree 2-15-865 of 9 June 2016, Art. 1).
• To whom: the national police (DGSN) or the Royal Gendarmerie.
• How: register on the STDN portal (stdn.ma) and obtain an authentication certificate or security dongle (joint order 3171-16 of 2017).
• Records: keep the signed forms for one year and produce them on request (Art. 38).

We could not confirm that STDN accepts hosts without a Law 80-14 authorisation. Art. 38 also implies that furnished lettings outside Law 80-14 fall under a 1932 dahir requiring a guest register and police forms.

What are the fines, and which figures online are wrong?

The Bulletin Officiel text sets heavier penalties than most guides say:

• No authorisation (Art. 43): MAD 50,000-500,000.
• No insurance (Art. 44): MAD 50,000-500,000, reduced to MAD 10,000-100,000 for chez l'habitant; the court may also close the premises for up to six months.
• Guests not declared or archived (Art. 48): one to six months in prison and/or MAD 50,000-100,000.
• Repeat offence within five years (Art. 50): penalties doubled. Mitigating circumstances cannot reduce the fines (Art. 49).

Many blogs say operating without authorisation costs MAD 10,000-50,000 under Art. 42. That is wrong twice. Art. 42 provides a warning and a reprimand for breaches of specific articles, then a MAD 50,000-100,000 fine if they continue; MAD 10,000-50,000 is the Art. 46 fine for publishers of misleading tourist guides.

Nor is there a 120-night cap: Law 80-14 sets no annual limit, and we found no primary source for one.

Do you pay tourist tax and income tax on Airbnb income?

Income tax, yes; tourist taxes, unclear for private lets. Classified establishments charge a municipal taxe de séjour, from MAD 3 per person a night at one and two stars to MAD 30 for luxury hotels, plus a tourist promotion tax of MAD 2-15 (Hespress, April 2026). We found no confirmed rates for private short-term lets; the Tourism Minister announced a tax on chez-l'habitant stays in 2023 (Le360).

Non-residents are taxed on Moroccan-source income, including rent (tax code Art. 23). Rent is property income only when it is not professional income (Art. 61); practitioners treat furnished or serviced lettings as professional, which loses the 40% allowance of ordinary lets. Accommodation is also within 10% VAT (Arts. 89 and 99); whether that reaches an individual host needs advice. See our property tax guide.

No provision in the 2026 tax code obliges Airbnb or Booking to report hosts' income, but payments are traceable: in 2024 the authorities audited Airbnb income in Casablanca, Marrakech, Essaouira and Tangier, finding some hosts receiving over MAD 100,000 a month (Hespress). This is general information; confirm your position with a notaire or tax adviser.

Can your building ban short-term lets?

Sometimes, so check before you buy. Art. 9 of co-ownership Law 18-00 voids any clause restricting owners' use of their units, except restrictions based on the building's designated use (affectation), characteristics or location. A règlement de copropriété reserving a building for residential use could therefore support a restriction, and claims that "no syndic can ever ban Airbnb" go too far. Blogs often cite Art. 12 for this rule; Art. 12 concerns the form of deeds.

Other articles protect owners. The general assembly cannot force an owner to change a unit's use or conditions of use (Art. 23), and each owner may use and let a unit according to its designated use without harming others (Art. 31). Tenants are bound by the règlement, so ask for it alongside the title documents.

Short-term rental compliance checklist

• Read the règlement de copropriété for use restrictions before buying or listing.
• Ask the local authority whether it accepts authorisation requests, and keep written proof of any request.
• Insure against fire, theft of guests' belongings and civil liability (Art. 34).
• Check every guest's identity document and have each sign an individual accommodation form.
• Declare guests online before 8 a.m. each day and keep the signed forms for a year; if STDN will not register you, ask the local police in writing how to declare.
• Declare the income every year, keep platform payout statements, and ask a tax adviser whether it is property or professional income.
• If you bought with foreign currency, keep the bank proof: it underpins your right to transfer rental income abroad (see currency rules).

Compare short-let income with a long-term let in our rental yields guide.

Sources

• Ministry of Tourism (legal texts archive): Loi n° 80-14 relative aux établissements touristiques et aux autres formes d'hébergement touristique (BO n° 6404), Décret n° 2-15-865 and Arrêté n° 3171-16
• ANCFCC: Loi n° 18-00 relative au statut de la copropriété des immeubles bâtis (consolidated text)
• Direction Générale des Impôts (copy hosted by Upsilon Consulting): Code Général des Impôts, édition 2026
• Le360: Le marché marocain de la location courte durée à l'épreuve des rendements et du cadre légal
• maroc.ma (Kingdom of Morocco): Hébergement touristique: 5 arrêtés publiés au BO pour amorcer une véritable transformation qualitative
• Bladi.net: Le Maroc met de l'ordre dans les « Airbnb »
• Morocco World News: Morocco Moves to Regulate Airbnb Rentals as Government Targets 20% Rent Reduction
• Hespress FR: Le Maroc intensifie le contrôle des revenus générés par Airbnb
• Hespress English: Morocco hotel bookings come with extra charges
• Bladi.net: Couples non mariés et hôtels au Maroc : un vide juridique ?