Airbnb Marrakech Regulations 2025–2026: The Complete Guide (Loi 80-14, STDN, Licences)

Thousands of property owners in Marrakech have been renting on Airbnb inside a legal grey area, quietly hoping it would never be resolved. That time is over. Since 1 January 2024, short-term rental platforms — Airbnb and Booking.com chief among them — automatically share host data with the Moroccan tax authority. The window of tolerance is closing, and non-compliant owners now face concrete, traceable risks.

This guide walks you through, step by step, what the Marrakech short-term rental regulations actually require: the legal framework, STDN registration, the 120-day rule, fiscal obligations, and the penalties you face for non-compliance. Whether you own a riad in the Medina, an apartment in Guéliz, or a villa in the Palmeraie, what you must do is now clearly defined — and we explain it here without ambiguity.

Loi 80-14: The Core Legal Framework

Loi 80-14, enacted in 2015, is the cornerstone of tourist accommodation regulation in Morocco. For the first time, it defined in a systematic way the conditions under which tourist accommodation establishments may operate on Moroccan soil.

What the Law Establishes

Loi 80-14 sets out three fundamental principles that apply directly to Airbnb property owners in Marrakech:

• The classification obligation: any accommodation offered on a paid basis to tourists must be classified under a defined category (hotel, riad, tourist residence, etc.) and must obtain an operating licence from the Ministry of Tourism or the relevant communal authorities.
• Technical compliance: accommodation must meet minimum safety, hygiene, and comfort standards defined by regulation.
• The guest register: every operator is required to maintain a register of persons accommodated, in accordance with the obligations governing oversight of foreign nationals.

Which Properties Are Affected?

The law covers all forms of paid tourist accommodation, regardless of the length of stay. An apartment rented for one night on Airbnb is legally subject to the same basic requirements as a hotel — only the classification level and associated obligations differ.

Properties affected in Marrakech include: riads, apartments, villas, guesthouses, furnished residences, and any real estate let for tourist purposes, even on an occasional basis.

The Special Case of Riads

Riads are officially recognised under Moroccan law as full tourist accommodation establishments in their own right. As such, they are subject to additional obligations: a physical guest register kept up to date, enhanced safety standards, and in some cases a compliance inspection before an operating licence is issued.

Decree 2.23.441: What Changed in 2024

Loi 80-14 established the general framework. Decree 2.23.441, published in the Official Gazette in August 2023 and entering into force on 1 January 2024, changed the landscape for digital short-term rental platforms.

The New Obligations Placed on Platforms

The decree imposes two major obligations on platforms such as Airbnb and Booking.com:

1. Verify the compliance of listings: before publishing a listing, the platform must confirm that the property has a valid registration number on the STDN system (see the following section). In practice, this verification is being rolled out progressively, with platforms conducting periodic compliance campaigns.

2. Share host data with the tax authorities: this is the most significant change. Since January 2024, Airbnb and Booking.com automatically transmit to the Direction Générale des Impôts (DGI) the revenue data of their Moroccan hosts. Name, property number, revenue received per season — this information now sits on the tax authority's desk, whether you have declared it or not.

Why This Decree Changes Everything for Non-Declaring Owners

Before 2024, a property owner could reasonably assume that their Airbnb income would never be cross-referenced against their tax return. That assumption no longer holds. The DGI now holds direct data without needing to conduct an on-site inspection. The risk of a tax audit on undeclared income has become real and automated.

A critical point: if you have been receiving payments through Airbnb or Booking.com without declaring them to the DGI since 2024, you are technically in a position of tax fraud. Voluntary regularisation — which is both possible and actively encouraged — is systematically more advantageous than a forced reassessment.

STDN Registration: A Step-by-Step Guide

The STDN, or Système de Traçabilité des Données des Nuitées (Overnight Stay Data Traceability System), is the central government platform created to register non-hotel tourist accommodation. Any short-term rental in Marrakech must be listed on it before the first listing is published.

What Is the STDN, Exactly?

Accessible at stdn.ma, the STDN is a national database that assigns a unique registration number to each accommodation. This number must appear in all your online listings. It allows the authorities to cross-reference tax data, platform data, and accommodation data in real time.

STDN Registration Process: The 5 Steps

1. Create your account on stdn.ma: visit the official platform and create an account using your CIN number (or passport for foreign residents). Account validation can take 24 to 72 hours.

2. Assemble your document file: gather the following documents before starting the online procedure:

   • Title deed (extract from the land registry) or a valid lease agreement
   • Habitation permit issued by the commune
   • Home insurance certificate covering rental activity
   • Technical compliance certificate for the property (see the following section)

3. Submit the application online: upload scanned documents to the STDN platform. Ensure each document is legible and in the correct format (PDF recommended, maximum file size generally 5 MB per file).

4. Obtain the communal operating licence: alongside the STDN registration, you must submit an application for a tourist operating licence to your arrondissement or prefecture. In Marrakech, this is handled through the commune's economic services department. The licence is issued after document verification and, in some cases, a compliance visit.

5. Receive your STDN registration number: once your file is validated, you receive your unique number. This number must appear in the title of every listing published on digital platforms.

Required Documents: Complete Checklist

• Title deed or notarised lease agreement
• Habitation permit (or compliance certificate for recently built properties)
• Comprehensive home insurance explicitly mentioning rental use
• Electrical compliance certificate (issued by a certified electrician)
• Certificate confirming the presence of a compliant fire extinguisher and smoke detector
• For riads: a blank guest register (a paginated and initialled notebook)
• Copy of the owner's CIN or passport
• Bank account details (RIB) for the account receiving rental payments

Timelines and Costs

Complete processing of an STDN file in Marrakech generally takes 3 to 6 weeks, depending on the completeness of the file and the workload of the municipal services. Well-prepared files are sometimes processed in under two weeks.

The official fees for a tourist operating licence vary by commune and property category. Expect to pay between 500 and 3,000 MAD depending on the accommodation capacity and type. Technical compliance costs (fire extinguisher, smoke detector, signage) are additional and typically amount to 1,500 to 4,000 MAD for a standard apartment.

Based on our experience guiding more than 40 property owners through the STDN process in Marrakech, the most common reasons for rejection or delay are: a missing or expired habitation permit, insurance that does not explicitly mention rental use, and technical certificates issued by non-accredited service providers.

The 120-Day Rule Explained

The 120-day rule is one of the most misunderstood provisions in Marrakech short-term rental regulation. It does not apply to all properties — but when it does apply, the consequences are significant.

Who Does This Rule Apply To?

The 120-day rule applies exclusively to primary residences — that is, the home you live in yourself and let occasionally on digital platforms.

If you rent out your own apartment during your absences — holidays, business travel — you may do so freely for up to 120 days per year. Beyond that threshold, your property is reclassified as commercial exploitation, with all the obligations that entails.

What Changes After Day 121?

Once a primary residence has been rented for more than 120 nights in a year, the property moves into the category of tourist accommodation establishments for commercial use. In concrete terms:

• Classification and licensing obligations become identical to those of a professional guesthouse
• Fiscal charges associated with commercial activity apply (social contributions, VAT, etc.)
• The notion of "occasional rental" can no longer be invoked to justify the absence of a legal structure

What the Rule Does Not Cover

The 120-day rule does not apply to investment properties — that is, properties you own as investments that are not your primary residence. An apartment in Guéliz purchased specifically for Airbnb rental, or a riad in the Medina operated on a professional basis, is not subject to the 120-day limit. It is subject from the outset to the full obligations of tourist accommodation operation.

The key takeaway: if you own a property dedicated to short-term rental in Marrakech, the 120-day rule does not concern you. Your property must be registered as tourist accommodation and must comply with the entire regulatory framework, regardless of the annual duration of operation.

Fiscal Obligations: Tourist Tax, Income Tax, DGI Declarations

The taxation of short-term rentals in Marrakech rests on three distinct levels that it is important not to conflate.

The Tourist Tax: Collection and Remittance

The tourist tax is a local tax levied by tourist accommodation providers on their guests. In Marrakech, it ranges from 5 to 25 MAD per person per night depending on the property category:

• Unclassified properties or those awaiting classification: 5 to 8 MAD per person per night
• Classified properties (one to three stars or equivalent): 10 to 15 MAD per person per night
• Upmarket properties (four stars and above, classified riads): 20 to 25 MAD per person per night

Airbnb automatically collects this tax on certain reservations and remits it directly to the commune. If that is not the case for your configuration, it falls to you to collect it from the guest and remit it quarterly to the Commune de Marrakech. Failure to remit is subject to a fixed penalty.

A tourist promotion tax is added to the tourist tax in certain cases — check with the commune's local tax department to determine the exact amounts applicable to your property.

Income Tax: Applicable Regimes

Revenue from furnished property rental — including short-term rental via Airbnb — is subject to income tax (Impôt sur le Revenu, IR) in Morocco. Two regimes may apply depending on your situation:

Actual cost regime (bénéfice réel): you deduct actual expenses (property depreciation, service charges, management fees, loan interest, etc.) and are taxed on the net profit. This regime is generally advantageous for owners with significant expenses.

Fixed-rate regime (forfaitaire): applicable under certain conditions, it allows you to calculate tax on a fixed-rate basis without detailed justification of expenses. This regime is simpler administratively but may be less advantageous depending on your level of expenses.

The marginal rate of Moroccan income tax is progressive. For rental income, a 40% allowance applies on gross revenue before taxation, which significantly reduces the effective tax burden.

How Airbnb Transmits Your Data to the DGI

Since January 2024, the mechanism works as follows: Airbnb collects revenue on behalf of hosts and pays it out net of platform commissions. Aggregated data — gross revenue, number of nights, owner identity — is transmitted annually to the DGI via an automatic fiscal data exchange system.

The DGI therefore holds a picture of your Airbnb income before you even file your return. A discrepancy between your declared income and Airbnb's data automatically triggers a flag in the tax inconsistency detection system.

A concrete risk: a property owner who receives 150,000 MAD in annual Airbnb income and declares nothing is exposed to a reassessment covering the previous three tax years, with a 15% surcharge for unintentional omission and late-payment interest. This could result in a recall of more than 100,000 MAD.

Real Risks in 2025–2026

The question we hear most often: "I've been renting for years without any problem — why should I change now?" Here is a factual answer.

The State of Enforcement in 2025

According to available data, Marrakech has fewer than 40 inspectors dedicated to short-term rental oversight for more than 9,600 active listings on the platforms. On-site inspections remain limited: a few hundred administrative penalties have been issued since the decree came into force.

This might seem reassuring. In reality, it is misleading — and here is why.

Why "Nothing Has Happened So Far" Is Dangerous Reasoning

The risk does not come from an inspector knocking at your door. It comes from an algorithm cross-referencing databases. The DGI does not need to inspect you on-site to identify a discrepancy between your Airbnb revenue and your tax return. This work is now done automatically, at scale, from the offices of the Direction Générale des Impôts.

Tax reassessments triggered by data cross-referencing do not require a prior visit. They arrive by post, with a 30-day response window.

Administrative Penalties

For failure to register on STDN or operating without a licence:

• First offence: warning and formal notice to regularise within 30 days
• Repeat offence or failure to regularise: fine of up to 50,000 MAD
• Platform delisting: Airbnb and Booking.com may remove non-compliant listings during verification campaigns

Fiscal Risks

• Tax reassessment covering a maximum of 3 years in arrears
• 15% surcharge for unintentional omission
• 100% surcharge for proven fraud
• Late-payment interest of 5% per month of delay

The Regularisation Window Is Closing

Médias24 reported in July 2025 that the progressive compliance of the sector is expected to generate a 10% increase in tracked overnight stays by 2027 — a sign that Moroccan authorities see regularisation as a significant fiscal lever and intend to deploy it. Regularising today, before any potential tightening of enforcement, remains by far the best strategy.

Complete Compliance Checklist

Here is the complete checklist for a fully compliant Airbnb property in Marrakech in 2025–2026.

Administrative Compliance

1. Account created and validated on stdn.ma
2. STDN registration number obtained
3. STDN number displayed in all online listings
4. Tourist operating licence issued by the commune or prefecture
5. Title deed or up-to-date lease deposited in the STDN file
6. Habitation permit or compliance certificate on file
7. Guest register kept up to date (mandatory for riads and guesthouses)
8. Valid comprehensive home insurance covering rental activity

Technical and Safety Compliance

9. Appropriate fire extinguisher present, inspected, and dated (annual renewal)
10. Functioning smoke detector installed in each sleeping area
11. Emergency signage and emergency exits identified
12. Electrical compliance certificate (verified by a certified electrician)
13. Water heater checked and compliant (pressure standards and gas safety where applicable)
14. Emergency exits kept clear and accessible at all times

Fiscal Compliance

15. Tax identification number (IF) obtained from the DGI or the Regional Investment Centre
16. Annual rental income declarations filed with the DGI
17. Tourist tax collected on each reservation and remitted quarterly to the commune
18. Accounting register of rental receipts kept up to date
19. VAT collected and remitted if annual turnover exceeds the registration threshold
20. Appropriate tax regime chosen (actual cost or fixed-rate) with the assistance of an accountant

FAQ

Do you need a licence to rent on Airbnb in Marrakech?

Yes. Any rental of a property for tourist purposes in Marrakech requires two separate steps: registration on the STDN platform (stdn.ma) to obtain a traceability number, and the obtaining of a tourist operating licence from the relevant commune or prefecture. Renting without both of these constitutes a breach of Loi 80-14 and exposes you to fines of up to 50,000 MAD for repeat offences.

What is the Airbnb 120-day rule in Morocco?

The 120-day rule applies only to primary residences. An owner who lets their own home on an occasional basis may do so for up to 120 nights per year without having to register as a commercial tourist operator. Beyond that threshold, the property is reclassified as a commercial establishment, with the full obligations that entails. This rule does not apply to dedicated investment properties, which are subject to the full obligations from the outset.

Does Airbnb share my information with the Moroccan tax authority?

Yes, since 1 January 2024. Decree 2.23.441 requires digital rental platforms (Airbnb, Booking.com, and others) to automatically transmit host revenue data to the Direction Générale des Impôts (DGI). This transmission is annual and includes the owner's identity, the gross revenue received, and the number of nights let. This data is cross-referenced with the tax returns of the relevant taxpayers.

How much is the tourist tax in Marrakech?

The tourist tax in Marrakech ranges from 5 to 25 MAD per person per night, depending on the property category. Unclassified properties or those awaiting classification pay the lowest rate (5 to 8 MAD). Upmarket properties and classified riads are subject to the highest rate (20 to 25 MAD). In some cases, Airbnb collects and remits this tax directly. In other configurations, the owner is responsible for collecting it and remitting it quarterly to the commune.

What penalties do you face for non-compliance in Marrakech?

The risks are of two kinds. On the administrative side: a warning for a first offence, a fine of up to 50,000 MAD for repeat offences, and removal from the Airbnb or Booking.com platform during verification campaigns. On the fiscal side: reassessment covering the previous three years of undeclared income, with surcharges of 15 to 100% depending on the nature of the omission, plus late-payment interest. The fiscal risk is now automated through data cross-referencing between the platforms and the DGI.

Compliance Is Not a Burden — It Is a Competitive Advantage

Property owners who bring themselves into compliance today are not taking on an additional constraint — they are securing their activity and positioning themselves favourably for the years ahead. An STDN number visible in your listing, a clearly stated tourist tax, clean fiscal management: these are signals of professionalism that reassure guests and platforms alike.

The window for regularising smoothly is open. Moroccan authorities are still encouraging voluntary compliance before tightening enforcement. In 12 to 24 months, that calculation could change.

At Maison Labyad, we manage the entire compliance process for our property owners: assembling the STDN file, obtaining the communal licence, setting up tourist tax collection, and fiscal support with our partner chartered accountants. We have guided more than 40 property owners in Marrakech through this process.

Start with a free audit of your situation. In 30 minutes, we identify precisely what is missing, what is already in order, and what we can do for you. No commitment, no legal jargon.

Request your free audit — or discover how we work.

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Sources: Loi 80-14 (Official Gazette No. 6342, 2015), Decree 2.23.441 (Official Gazette, August 2023), lodgify.com/blog/fr, Médias24 (July 2025), immobilio.ma, Barnes Marrakech. This article is provided for informational purposes only and does not constitute legal advice. Consult a legal professional for advice specific to your situation.