Key points
- Short-term tourist rentals fall under Law 80-14 on tourist establishments, supplemented by an implementing decree published in 2023 (No. 2.23.441, according to specialist sources).
- A home let to travellers should in principle hold an operating licence, applied for from the local authorities.
- Rental income is taxable and must be declared.
- Some points are disputed (cap on days, amount of fines): check with the prefecture or a professional before letting.
For years, short-term rentals between private individuals grew in Morocco without specific rules. That is no longer the case: since the implementing decree of Law 80-14 was published, homes let to tourists fall within the scope of tourist accommodation. Here is what is known about Airbnb law in Morocco, and what remains to be checked.
This guide is for information only and does not constitute legal advice. The texts and how they are applied may change: always check with the prefecture, the Regional Investment Centre (CRI) or a lawyer.
The legal framework: Law 80-14
Law 80-14 governs tourist establishments and other forms of tourist accommodation. Its implementing decree, cited as Decree No. 2.23.441 and published in the Official Bulletin (Bulletin officiel) in August 2023 according to several specialist guides, sets out the accommodation categories and operating conditions. A furnished apartment let by the night or the week to travellers falls under this framework, just like a guesthouse.
The operating licence
Sources agree on the principle: before welcoming guests, the home must obtain an operating licence (autorisation d’exploitation) issued by the local authorities. The application generally includes:
- proof of ownership (or a lease expressly authorising subletting);
- an identity document for the owner or operator;
- a description of the home and its capacity;
- where applicable, the consent or rules of the co-ownership.
The exact list and the competent office vary by city: in Agadir, enquire at the prefecture of Agadir Ida-Outanane or the CRI Souss-Massa.
Co-ownership and subletting
Two situations often block a project:
- The co-ownership rules: some residences ban or restrict tourist lettings. Read them before buying a property intended for Airbnb.
- Tenant status: a tenant cannot sublet short-term without the landlord’s written consent. Residential leases, governed by Law 67-12, strictly regulate subletting.
Guest registration
Like hotels, tourist accommodation must identify its guests and pass their details on to the authorities. Several guides state that this registration is now done online and that the records must be kept. In practice, plan to collect an identity document from each adult guest on arrival, and ask the local authorities about the registration platform.
In Agadir residences, the caretaker or the property manager (syndic) often asks for ID too: mention it in your messages to guests in advance.
Tax and tourist tax
Income from furnished lettings is taxable and must be declared. The regime (property income, business income, auto-entrepreneur…) depends on your status and the volume of activity. A tourist tax may also apply depending on the municipality and the accommodation category. The details are explained in our article on holiday rental tax in Morocco.
Short-term rental rules in Morocco that remain unclear
Online, some claims circulate without an official source. We flag them so that you can check them:
- A cap of 120 days per year for a main residence: some sources assert it, others dispute it. None was able to show us the text.
- The amount of fines: figures circulate, without official confirmation on our side.
- Actual enforcement: the Moroccan press reports an announced tightening of checks on unclassified accommodation.
The checklist before you go live
- Check the co-ownership rules.
- Submit the operating licence application.
- Set up guest identification and registration.
- Take out insurance covering furnished lettings.
- Plan for declaring your income.
- Estimate the real yield with the Airbnb yield calculator.
Guest identification, key handover, cleaning and linen: LOCAGA property management takes care of the day-to-day running of your rental in Agadir and Taghazout.
Sources consulted on 25 October 2026: StayLabs, avocatmarocain.com, Le360. These are secondary sources; the reference text remains the Official Bulletin.