GATAVIA GLOBAL · Gatavia Morocco

Short-term rentals in Morocco

This section explains how short-term rental works in Morocco and how to properly separate the various legal, tax, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules in the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Morocco without confusing the different legal, tax, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules in each case. Specific and verified data are presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Morocco

Data, context and key indicators for the tourism market.

demand

Almost 20 million tourists by 2025

New national record.

Period: 2025

revenue

MAD 138 billion in tourism income

Record foreign currency earnings.

Period: 2025

macroeconomy

Tourism: 7.3% of GDP

Central macroeconomic sector.

Period: 2024

macroeconomy

Tourism GDP MAD116.2bn

Economic scale of the sector.

Period: 2024

demand

Arrival growth 2026

Arrival growth 2026 Value: 7 % year-on-year Reference year: 2026 Scope: Marruecos Interpretation: Refresh periodically

Period: 2026

lodging

EHTC nights growth

EHTC nights growth Value: 9 % year-on-year Reference year: 2026 Scope: Marruecos Interpretation: Only classified accommodation

Period: 2026

Gatavia market assessment

Regulatory complexity

Very high

Operational complexity

Very high

Regulatory risk

Very high

Investment clarity

Medium

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Law 80-14: regulated tourist accommodation

There is no national free Airbnb.

Law 80-14: regulated tourist accommodation Application: Tourist accommodation Verified rule: There is no national free Airbnb. Conditions: Verify current file Moment: Before starting the activity Legal reference: Law 80-14

national

Exploitation authorization

Opening requires a file and authorization according to category.

Exploitation authorization Application: Tourist establishments Verified rule: Opening requires a file and authorization according to category. Conditions: Verify current file Moment: Before starting the activity Legal reference: Decree 2-23-441

national

Classification according to current regulations

Classification is an operational requirement, not just marketing.

Classification according to current regulations Application: Classified accommodation Verified rule: Classification is an operational requirement, not just marketing. Conditions: Verify current file Timing: Before starting the activity Legal reference: Order 985-24

mixed

Planning compliance and the property

The tourist license does not replace the use and compliance.

Planning compliance and the property Verified rule: The tourist license does not replace the use and compliance. Conditions: Check the current file Timing: Before starting the activity Legal reference: Decree 2-23-441

national

Daily online declaration of guests

Declare arrivals and departures electronically according to the legal system.

Daily online declaration of guests Application: Regulated accommodation Verified rule: Declare arrivals and departures electronically according to the legal system. Conditions: Verify current record Legal reference: Law 80-14 arts.36-38; Decree 2-15-865

national

Identity and individual bulletin

The guest's entry must produce evidence of identity and bulletin.

Identity and individual bulletin Application: Guests Verified rule: The guest's entry must produce evidence of identity and bulletin. Conditions: Verify current record Moment: Before starting the activity Legal reference: Law 80-14 art.37

national

Record of bulletins for one year

Keep for one year and be able to present it.

Record of bulletins for one year Application: Operators Verified rule: Keep for one year and be able to present it. Conditions: Verify current record Moment: Retention for one year Legal reference: Law 80-14 art.38

municipal

Tourist tax is not ADR

It is the operator's liability towards the municipality.

Tourist tax is not ADR Severity: High Summary: It is the operator's liability towards the municipality. Impact: Distortion of KPI and risk of underpayment. Effective date: 2026-08-26

national

Advertising consistent with official category

Do not present a higher or different category than authorized.

Advertising consistent with official category Application: Listings and advertising Verified rule: Do not present a higher or different category than authorized. Conditions: Verify current file Timing: Before starting the activity Legal reference: Law 80-14

Short-term rental taxation

Taxation

IR persona física hasta 37%

37

Taxation

Abattement 40% para covered revenus fonciers

Taxation

Retención específica sobre ciertos revenus fonciers

10

Taxation

Hospitality profesional ≠ simple renta inmobiliaria

Taxation

IVA reducido para hospitality cualificante

10

Taxation

General IS 20%

20

Taxation

Accommodation tax per person/night

Taxation

Riads/tourist houses: band 10–25 MAD

25

Regulatory and market evolution

01/01/2026

Arrival growth 2026

Arrival growth 2026 Value: 7 % year-on-year Reference year: 2026 Scope: Marruecos Interpretation: Refresh periodically

12/31/2025

Almost 20 million tourists by 2025

New national record.

05/27/2025

Use classification standards 2025

Avoid outdated checklists.

08/04/2016

Daily online declaration of guests

Declare arrivals and departures electronically according to the legal system.

08/04/2015

Law 80-14: regulated tourist accommodation

There is no national free Airbnb.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Morocco

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

ANCFCC

Rates and deadlines of land conservation

ANCFCC

DGI / Ministère de l’Économie et des Finances

Haut-Commissariat au Plan

Maroc.ma

Ministère de l’Économie et des Finances

Ministère du Tourisme

Observatoire du Tourisme

National dashboards 2025

Observatoire du Tourisme

National dashboards 2025

Observatoire du Tourisme

National dashboards 2025

Office des Changes