The Legal Framework for Short-Term Rentals in Morocco in 2026
Short-term rental in Morocco is not yet governed by a specific law dedicated to this type of letting, unlike several European countries. It sits at the intersection of multiple legal texts: the Code of Obligations and Contracts for contractual matters, the General Tax Code for fiscal treatment, and decrees relating to tourist accommodation establishments. In 2025, the Ministry of Tourism announced a reform project aimed at creating a specific status for furnished tourist accommodations, but its final adoption remains under parliamentary discussion as of the date this article was published.
Under the current state of the law, a property owner who rents their property repeatedly and for payment is considered to be conducting a commercial or para-hotel activity depending on the frequency and volume of rentals. This qualification has direct consequences on the applicable tax regime and administrative obligations. The threshold at which an activity is deemed professional is not clearly defined by law, creating a legal grey area that many owners are unaware of, thereby exposing themselves to tax reassessments.
Owner Obligations: Registration and Declarations
Currently, any property owner offering their property as a short-term rental is required to declare their rental income to the General Directorate of Taxes. Income from the rental of real estate is subject to the Professional Income Contribution or to the tax on property income depending on the legal nature of the activity. Furthermore, while international platforms such as Airbnb and Booking collect and remit VAT on behalf of hosts in some countries, this practice is not yet systematized in Morocco, leaving the declaration responsibility with the property owner.
Regarding registration, no specific official registration procedure for short-term rentals currently exists, but the draft legislation under preparation plans to create a national register of furnished tourist accommodations. In tourist areas such as Agadir, some municipalities are beginning to require an operating permit for para-hotel activities. It is therefore advisable to contact the local municipal services to check the local requirements applicable to your property, which may vary from city to city.
Impact on Agadir Property Owners and Practical Recommendations
Agadir, as Morocco's leading coastal tourist destination, hosts a significant number of short-term rentals. The city welcomes between 3 and 4 million tourists each year, an increasing share of whom opt for furnished rentals rather than traditional hotels. This trend has not gone unnoticed by the authorities, who are closely monitoring the market. Property owners in Agadir would do well to anticipate the ongoing reform by structuring their activity in a compliant manner now: forming a legal entity if volumes justify it, maintaining rigorous bookkeeping, and systematically declaring income.
The best protection for a property owner is to adopt a proactive compliance posture. Consult an accountant or a lawyer specializing in Moroccan real estate law to assess your personal situation. Keep all supporting documents for income and expenses related to your property. If you entrust management to a concierge company, ensure that your management mandate is legally sound and clearly specifies the distribution of declarative responsibilities. Nesty in Agadir supports its property owners through this compliance process and remains constantly updated on regulatory developments.
