Rental Permits in Morocco: How to List Property Legally on Airbnb
A practical guide to rental permits, inspections, taxes and Airbnb compliance for Moroccan property owners.
Orchid Island
Editorial team
3 min read
Owning a villa in Tangier or a stylish riad in Marrakech can create an opportunity for rental income, but operating legally requires the correct permits. Without the required documentation, Airbnb revenue may be exposed to penalties or forced closure. This guide explains the principal compliance steps for high-net-worth individuals (HNWIs), property enthusiasts and international investors operating short-term rentals in 2025 and beyond.
Why Rental Permits Matter
Several trends make compliance increasingly important:
- Tourism growth: Morocco expects 17 million tourists by 2025.
- Digitized oversight: Local tourism authorities can check permits electronically.
- Stricter penalties: Operating without a permit can lead to a fine of up to MAD 500,000 and closure of the property.
A valid permit is therefore central to a sustainable Airbnb strategy.
The Legal Framework
National Rules for Short-Term Rentals
- Law 31-18 (2019) regulates furnished tourist accommodation.
- Owners must register through the Ministry of Tourism online portal and obtain an identification number.
- Owners must also comply with Law 55-19 on administrative simplification, a process that is now largely paperless.
Regional Requirements
- Marrakech-Safi introduced monthly compliance audits in 2024.
- Tangier-Tetouan-Al Hoceima requires coastal villas to pass environmental checks.
Owners should consult the local tourism office after receiving national approval.
How to Obtain a Rental Permit
1. Gather the Required Documents
| Document | Issuing body | Practical note |
|---|---|---|
| Copy of title deed (Melkia) | Land Registry | Confirm that names match the passports |
| CNIE or passport | Moroccan Police | Must remain valid for at least six months |
| Proof of residence | Utility provider | Must be no more than three months old |
| Safety certificate | Civil Protection | Schedule the inspection early |
2. Register on the Tourism Portal
Create an owner profile on the tourism e-portal, then upload PDF documents of no more than 2 MB each. The initial permit number should be issued within 72 hours.
3. Schedule the Safety and Hygiene Inspection
- Fire extinguishers and emergency exits are mandatory.
- Kitchens need professional-grade ventilation.
- The inspection fee is MAD 22,000 for villas and MAD 1,200 for riads.
4. Collect the Final Permit
After the inspection, the authority issues a PDF permit with a QR code. Print it and display it near the entrance so inspectors can scan it when required.
Airbnb Listing Requirements
Display the Permit Number
Airbnb requires a Moroccan permit number before a listing goes live. Enter the code exactly as follows: “Autorisation de Location Meublee: [Permit ID]”.
Register Guests and Report to the Police
Under Decree 2-20-227, owners must upload guest passport details to the Police portal (PMSI) within 24 hours. Airbnb’s message automation can issue a reminder at each check-in.
Account for Withholding on Payouts
- The platform deducts 20% withholding on stays in Morocco.
- Additional rental income must be declared through SIMPL-IR before 1 March each year.
Financial and Tax Considerations
VAT and Local Taxes
- Short-term rentals with annual turnover below MAD 2million are exempt from VAT.
- The Taxe de Promotion Touristique (TPT) is charged at 1.5 percent of nightly revenue. Airbnb regularly remits it in Marrakech and Casablanca.
Deductible Expenses
| Expense | Deductibility | Notes |
|---|---|---|
| Renovations | 20 percent per year | Straight-line deduction over 5 years |
| Utilities | 100 % | Keep separate meters where possible |
| Property insurance | 100 % | Include public liability cover |
Owners with multi-country portfolios should consult a certified Moroccan tax adviser about an appropriate structure, particularly HNWIs.
Risk Management and Insurance
Public Liability Cover
Many insurers offer “Contrat Location Meublee” packages that include:
- Guest injury cover of up to 5 million MAD
- Property damage cover of up to $2 million MAD
- Loss of income for up to thirty days
Additional Safeguards
- Install smart locks and change the code after each stay.
- Use Airbnb’s built-in Damage Protection for claims of up to $3 million.
- Require a security deposit for reservations longer than 7 days.
Common Mistakes to Avoid
- Ignoring neighbor notification: Some districts require written consent from adjacent property owners.
- Underinsuring valuable art: Moroccan villas may contain important decorative pieces, so owners should obtain appraisals.
- Missing renewal deadlines: Permits renew automatically when tax payments are current, but late returns can trigger an inspection.
Conclusion
Obtaining a Moroccan rental permit establishes trust, protects the investment and strengthens an Airbnb listing. Following the legal steps and respecting local requirements can support stable occupancy, strong nightly rates and greater security.
For help with a permit application, inspection scheduling or Airbnb optimization for a luxury property, contact our legal concierge.
