Is Airbnb Legal in Morocco? What the Law Requires From Foreign Owners in 2026

Yes, Airbnb is legal in Morocco, and the platform operates openly here.

But receiving tourists in your property is a regulated activity under Law 80-14, so a live listing does not, by itself, make your rental legal.

When I chose Marrakech to buy, it was precisely because of its international name, its tourism and its rental demand.

Rental demand was part of my reasoning, but demand alone never told me whether a given use of a property was allowed.

That demand is why the rules now matter: this guide reads the actual texts so you know what applies before you list a property, or before you buy one with short lets in mind.

This article is general information based on Moroccan legislation and press reports checked in October 2026, not legal or tax advice. Implementing rules are still incomplete and practice varies by city, so confirm your own situation locally.

Is Airbnb legal in Morocco in 2026?

Two things are often confused: the platform and the activity.

The platform is not banned, and listings in Marrakech, Agadir or Tangier are visible to anyone.

The activity of receiving tourists for one or more nights is what the law regulates.

Law 80-14 puts hosting tourists outside hotels in a separate chapter on “other forms of tourist accommodation”, and running any of them is subject to an authorisation with a cahier des charges (Law 80-14, articles 29 and 30).

Law 80-14 does not set separate rules for foreign owners, and its duties apply to you in the same way, but practical requirements such as the identity document in the application file can make the route harder for a non-resident.

For the business side, such as revenue, cities and management, read our wider guide to starting an Airbnb business in Morocco; this article stays on the legal question.

Which laws govern short-term rentals in Morocco?

Law 80-14 of 2015

Law 80-14 on tourist establishments and other forms of tourist accommodation was promulgated on 4 August 2015 and published in the Bulletin Officiel of 15 October 2015 (BO 6404).

It covers hotels, guest houses, riads and similar establishments, and a separate chapter on “other forms of tourist accommodation”, including hosting tourists at home.

Running one of those other forms requires an authorisation with a set of specifications, called a cahier des charges (article 30).

Decree 2-23-441 of 2023

The implementing decree, number 2-23-441, sets out how establishments and these other forms of accommodation are authorised, and the Tourism Ministry publishes its French text (Decree 2-23-441).

When the draft decree was examined by the Government Council on 8 June 2023, the press reported this procedure for hosting at home: an application to the competent local authorities, a decision within 30 days of filing, and a licence valid for five years and renewable (Le360, 8 June 2023).

These details come from the draft as reported, so check them against the final text, which the Tourism Ministry publishes in French (Decree 2-23-441).

The 1932 rules on furnished lettings

Law 80-14 still refers to a dahir of 11 January 1932 on furnished lettings, and exempts its own operators from that dahir’s paper guest register in exchange for electronic declaration (article 38).

A Moroccan legal adviser quoted in July 2026 notes that furnished accommodation has been regulated since 1932, although those rules were not written for online platforms (Le360, 20 July 2026).

Does a foreign owner renting a whole apartment need a licence?

This is the real question for most readers, and the honest answer is that the texts do not fit the typical foreign owner neatly.

In practice, an owner who lives abroad and lets an entire apartment does not clearly match any category.

The texts also leave key details to joint decisions of the Interior and Tourism ministries, and a legal adviser said in July 2026 that those decisions had not been issued (Le360, 20 July 2026).

This is my reading of the texts, not an official position, so do not rely on a blog or an agent who says a licence is either “not needed” or “easy to get”.

The safer approach is to ask the local authority of the property’s district, and the regional tourism delegation, in writing which route applies to your property, and to keep their answer.

A written opinion from a Moroccan lawyer is worth the cost if short lets are central to your plan.

What did the draft application file require?

As reported in 2023, the draft listed four items for hosting at home (Le360, 8 June 2023):

• a written application;
• a copy of the CNIE;
• a copy of the insurance contract;
• photos of the bedrooms and common areas.

The CNIE is the Moroccan electronic identity card, and a non-resident foreign owner does not have one, so ask the local authority in writing which identity document it accepts from a foreigner before you rely on this route.

The same draft provided for inspection visits by the competent officials while the licence is valid.

Is there a limit on nights per year?

Some websites mention a cap such as 120 nights a year, but no night limit appears in Law 80-14, and we found no official text setting one.

Treat any such figure as unverified unless an official text is cited.

Do you have to register guests with the police?

Yes, and this duty is clear.

Every operator of a tourist establishment or another form of tourist accommodation must declare guest data to the authorities every day, electronically (Law 80-14, article 36).

The implementing decree says the declaration is made every day before 8 am, after each arrival and departure, to the national police (DGSN) or the Royal Gendarmerie (Decree 2-15-865, article 1).

To declare, the operator must first register on the tele-declaration system and obtain, then renew, an authentication certificate or security dongle (Decree 2-15-865, article 3).

If the system is unavailable for more than 24 hours, copies of the guest forms must be filed with the police or gendarmerie before 8 am (same decree, article 4).

Guests must show identity documents on arrival and fill in and sign an individual accommodation form (article 37).

Those forms must be archived for one year and shown to the police or gendarmerie on request (article 38).

Missing a declaration or failing to archive can be punished by one to six months in prison and a fine of 50,000 to 100,000 dirhams, or one of the two (article 48).

If a manager runs your listing, agree in writing who makes the declarations, because the duty stays with the operator.

Can your building’s co-ownership rules stop you?

Often, the building is a bigger obstacle than the state.

Under Morocco’s co-ownership law, every building’s co-ownership rules (règlement de copropriété) must set the use of the private and common parts and the conditions of that use (Law 18-00, article 9).

The general assembly of owners can amend those rules by a three quarters majority (article 21).

However, the assembly can never force an owner to change the use or the conditions of use of their own unit (article 23).

In practice, a short let restriction already written in the rules binds you, while a ban voted after you buy may be open to challenge, which is a question for a lawyer.

Every co-owner may use and let their unit according to its allocation, provided they do not harm the other owners or the purpose of the building (article 31).

That is why the allocation written in the rules matters: a building allocated to residential use only gives neighbours an argument against a flat run like a small hotel.

An owner who lets their unit must also give the tenant a copy of the rules, and the tenant must respect them (same article).

One of the apartments I nearly bought in Marrakech was in a secure residence with a pool, where only owners could enter.

If I were looking at a unit like that for short lets today, the first document I would ask for is the règlement de copropriété, because controlled access buildings are exactly where rotating guests cause friction.

Ask the syndic as well; our guide on what the syndic and co-ownership documents reveal lists the papers to request.

How is Airbnb income taxed for a foreign owner?

Short-let income must be declared in Morocco, and how it is taxed depends on how the activity is classified.

Rent is taxed as rental income (revenus fonciers) when it does not fall into professional income (General Tax Code 2026, article 61).

Income from commercial or other professions is professional income rather than rental income (article 30), so a let with hotel-style services may be classified that way; confirm the classification with an accountant or the DGI.

As rental income, gross rent below 120,000 dirhams a year is taxed at 10%, and at 15% from 120,000 dirhams (article 73).

As an illustration, assuming the income is treated as rental income, with no other rent and before any tourist tax or VAT: gross receipts of 100,000 dirhams give 10,000 dirhams of tax, while 150,000 dirhams give 22,500 dirhams, because the 15% rate applies to the whole gross amount once it reaches 120,000.

Accommodation and furnished lettings are within the scope of VAT, but individuals whose annual turnover is 500,000 dirhams or less are exempt (articles 89 and 91).

When the draft decree was presented in 2023, the press reported that several communes planned a local tax on stays with residents (Le360, 8 June 2023); ask the commune whether one applies and at what rate.

For calculations and filing, see how rental income tax is calculated for foreign owners.

What happens if you operate without authorisation?

Fines under this law cannot be reduced for mitigating circumstances (article 49).

Enforcement is not only theoretical: in April 2024, the press reported an Office des Changes audit, coordinated with the tourism and interior ministries, that found significant undeclared rental income in Casablanca and Marrakech (Hespress, 20 April 2024).

Keeping every rental receipt declared and documented also makes your figures easier to justify to a buyer, a bank or the tax office later.

What should you check before buying a property for Airbnb?

If short lets are part of your plan, check these points before you sign a promise of sale or pay a deposit.

1. Read the règlement de copropriété for any clause on use, tourist lets or guests.
2. Ask the syndic, in writing, whether owners already let short term and whether any vote is planned.
3. Check that the building has its habitation permit; our guide explains why the habitation permit matters.
4. Ask whether the unit sits in a tourist residence with its own management contract.
5. Ask the local authority in writing which authorisation route applies to the property.
6. Get insurance quotes covering fire, theft of guests’ belongings and civil liability.
7. Decide who will make the daily guest declarations and how.
8. Set up your tax position with an accountant before the first booking.
9. Estimate a realistic long term rent for the same unit as your fallback.
10. Only buy if the deal still works if short lets become impossible.

Is long-term rental the legally simpler route?

Usually, yes.

Long leases have their own statute, Law 67-12, with clear rules on contracts, rent and termination, while short lets still sit in a partly unfinished framework.

My own first purchase came with a shop already rented at about €400 a month, and the tenant’s lawyer explained that the lease simply continued and the rent came to me once the sale was registered.

That kind of clarity is what short lets do not offer yet.

Read the long-term landlord rules under Law 67-12 and our guide comparing Airbnb and long-term rental in Marrakech before you choose a strategy.

Frequently asked questions

Is Airbnb banned in Morocco?

No. The platform is not banned. What the law regulates is the activity of receiving tourists, which requires an authorisation and daily guest declarations.

Do I need a licence to rent on Airbnb in Morocco?

Law 80-14 requires an operating authorisation for tourist accommodation. The route for a non-resident owner letting a whole apartment is not clearly defined, so get the local authority’s answer in writing and a lawyer’s opinion.

Can a foreigner run an Airbnb in Morocco?

A foreigner can own the property, and Law 80-14 sets no separate rules for foreign owners. In practice, the draft application file reported in 2023 asked for a CNIE, the Moroccan identity card, which a non-resident does not have, so ask the local authority in writing which document it accepts before you buy.

Is there a limit on nights per year?

No night limit appears in Law 80-14, and we found no official text setting one. Treat figures quoted online as unverified.

Do I have to register my guests with the police?

Yes. Guest data must be declared electronically every day before 8 am to the national police or the gendarmerie, and the signed guest forms kept for one year.

Do I pay tax on Airbnb income in Morocco?

Yes. The income must be declared in Morocco. Depending on how the activity is classified, it is taxed as rental income or as business income, and VAT may apply above 500,000 dirhams of turnover.

What is the safest next step before you list or buy?

Get three answers in writing before you commit money: what the building’s rules allow, which authorisation route the local authority applies, and how a Moroccan lawyer reads your case.

If any of those answers is unclear, judge the property on its long term rental value instead.