Morocco property taxes for Airbnb hosts, explained simply

Authored by the expert who managed and guided the team behind the Morocco Property Pack

Everything you need to know before buying real estate is included in our Morocco Property Pack

Who is the author of this content?

SANDS OF WEALTH

A team specialized in real estate investing in MENA countries (Morocco, UAE, Oman, etc.)

We are a team of financial experts, legal professionals, developers, and local real estate specialists dedicated to helping people like you avoid mistakes when investing in real estate in a foreign place, particularly in Morocco. If you'd like to learn more about us, you can check our presentation page.

How this content was created 🔎📝

At Sands of Wealth, we explore the Moroccan real estate market every day. Our team doesn't just analyze data from a distance—we're actively engaging with local realtors, investors, and property managers in cities like Casablanca, Marrakech, and Rabat. This hands-on approach allows us to gain a deep understanding of the market from the inside out.

These observations are originally based on what we've learned through these conversations and our observations. But it was not enough. To back them up, we also needed to rely on trusted resources

We prioritize accuracy and authority. Trends lacking solid data or expert validation were excluded.

Trustworthiness is central to our work. Every source and citation is clearly listed, ensuring transparency. A writing AI-powered tool was used solely to refine readability and engagement.

To make the information accessible, our team designed custom infographics that clarify key points. We hope you will like them! All illustrations and media were created in-house and added manually.

How much tax do I have to pay in Morocco if I rent my property on Airbnb?

You will pay between 0% and 30% tax on your Airbnb rental income in Morocco, depending on your annual gross rental earnings.

The Moroccan tax system applies a progressive structure with four brackets: 0% for income up to 40,000 MAD annually, 10% for income between 40,001-60,000 MAD, 20% for income between 60,001-80,000 MAD, and 30% for income above 80,001 MAD. However, Morocco provides a significant benefit through a 40% income exemption, meaning only 60% of your total rental income is subject to taxation.

For example, if your annual Airbnb income is 100,000 MAD, only 60,000 MAD would be taxable. This amount falls into the 20% bracket, so you would pay 20% tax on 60,000 MAD, resulting in 12,000 MAD in taxes. Your effective tax rate would be 12% of your total income rather than 20%.

It's something we develop in our Morocco property pack.

What is the exact tax rate applied to Airbnb income in Morocco?

The exact tax rates for Airbnb income in Morocco are 0%, 10%, 20%, and 30%, applied progressively to different income brackets after a 40% exemption.

As of September 2025, the specific brackets are: no tax on the first 40,000 MAD of annual rental income, 10% tax on income between 40,001-60,000 MAD, 20% tax on income between 60,001-80,000 MAD, and 30% tax on any income exceeding 80,001 MAD. These rates apply only to 60% of your gross rental income due to the automatic 40% deduction.

The effective tax rates after the 40% exemption are therefore 0%, 6%, 12%, and 18% respectively. This progressive system ensures that smaller Airbnb operations pay significantly less than large-scale rental businesses. The tax rates are calculated annually based on your total rental income for the calendar year.

Is there a minimum threshold of income before I need to start paying taxes on Airbnb rentals?

Yes, there is a minimum threshold of 40,000 MAD in annual gross rental income before you need to start paying taxes on Airbnb rentals in Morocco.

Any annual gross rental income below 40,000 MAD is completely tax-free. Once your annual income exceeds 40,000 MAD, you only pay tax on the amount above this threshold. For instance, if you earn 45,000 MAD in a year, you would pay 10% tax on only 5,000 MAD (the amount above the threshold), which equals 500 MAD in taxes.

This threshold applies to your total annual rental income from all short-term rental activities combined, not per property. Even if your income falls below the tax threshold, you still need to register your property with the Ministry of Tourism and collect tourism taxes from guests.

Do I need to register as a business or can I declare my Airbnb income as an individual?

You can declare your Airbnb income as an individual person without registering as a business for smaller operations.

Individual registration is sufficient for most single-property or small-scale Airbnb hosts and allows you to use the simplified SIMPL-IR tax declaration system. However, if you operate multiple properties or want limited liability protection, you can choose to register as a Limited Liability Company (LLC) instead.

Regardless of whether you register as an individual or business entity, you must obtain an official permit and identification number from the Ministry of Tourism for each property you list on Airbnb. This registration is mandatory for all hosts and separate from your tax status choice.

It's something we develop in our Morocco property pack.

What is the process to declare Airbnb income to the Moroccan tax authorities?

You must declare your Airbnb income annually through the SIMPL-IR online platform before March 1st each year.

The declaration process involves logging into the SIMPL-IR system with your tax identification number, reporting your total annual rental income from all short-term rental platforms, and calculating your taxable income after applying the 40% exemption. You will need to provide documentation of your rental earnings, which Airbnb typically provides through their host earnings statements.

Many hosts find that Airbnb automatically withholds 20% tax from their payouts, but this does not eliminate the requirement for annual declaration. You may receive a refund if the withheld amount exceeds your actual tax liability, or you may owe additional taxes if the withholding was insufficient. The SIMPL-IR system will calculate any difference and provide payment instructions.

Are there different tax rules if the property is my primary residence versus a secondary home?

No, both primary residences and secondary homes face the same progressive tax rates when used for Airbnb rentals in Morocco.

The tax brackets of 0%, 10%, 20%, and 30% apply equally whether you're renting out your main home or a secondary property. However, properties used exclusively for short-term rental may qualify for higher allowable expense deductions compared to primary residences where you also live.

Primary residence status does not provide any exemption from Airbnb taxation, but it may affect which expenses you can deduct. For example, if you live in the property part-time and rent it out part-time, you can only deduct expenses proportional to the rental period and space used for guests.

Do foreign property owners in Morocco renting on Airbnb face the same tax obligations as Moroccan citizens?

Yes, foreign property owners face exactly the same tax obligations as Moroccan citizens when renting properties on Airbnb.

Foreigners must follow identical procedures including property registration with the Ministry of Tourism, annual tax declarations through SIMPL-IR, and collection of tourism taxes from guests. There are no special exemptions, different tax rates, or simplified procedures for foreign nationals.

Foreign owners can register and operate Airbnb properties without requiring a local business partner or Moroccan co-owner. However, they must maintain proper documentation and may face additional scrutiny during tax audits. Consulting with a certified Moroccan tax advisor is particularly recommended for foreign investors to ensure complete compliance.

Are there any additional local city or tourism taxes I need to collect from guests?

Yes, you must collect a Tourism Promotion Tax (TPT) of 1.5% on each nightly rental, plus potential city taxes that vary by location.

Tax Type	Rate/Amount	Collection Method
Tourism Promotion Tax (TPT)	1.5% per night	Collected from guests, reported to authorities
Marrakech City Tax	5-10 MAD per guest/night	Collected from guests at check-in
Casablanca City Tax	3-8 MAD per guest/night	Collected from guests at check-in
Rabat City Tax	2-6 MAD per guest/night	Collected from guests at check-in
Agadir City Tax	4-9 MAD per guest/night	Collected from guests at check-in
Fes City Tax	2-7 MAD per guest/night	Collected from guests at check-in
Tangier City Tax	3-8 MAD per guest/night	Collected from guests at check-in

We did some research and made this infographic to help you quickly compare rental yields of the major cities in Morocco versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.

How often do I need to pay these taxes—monthly, quarterly, or annually?

You need to pay Moroccan Airbnb taxes annually through a single declaration before March 1st each year.

The annual declaration covers all rental income earned during the previous calendar year. Tourism taxes must be collected from guests immediately upon check-in and reported separately according to local municipality requirements, which may be monthly or quarterly depending on the city.

While Airbnb may withhold 20% tax from your monthly payouts throughout the year, this is considered an advance payment toward your annual tax obligation. You must still complete the annual declaration to reconcile the final amount owed or receive any refund due.

It's something we develop in our Morocco property pack.

What kind of deductions or expenses can I declare to reduce my taxable Airbnb income in Morocco?

You can claim a standard 40% deduction on all Airbnb rental income plus additional specific expenses related to property maintenance and management.

Allowable deductions include:

1. Property maintenance and repair costs
2. Property management fees paid to third parties
3. Property insurance premiums
4. Utility bills directly related to guest stays
5. Property depreciation calculations
6. Cleaning and laundry services
7. Guest amenities and supplies
8. Marketing and listing fees

The 40% standard deduction is automatic and separate from these additional expenses. You must maintain proper receipts and documentation for all claimed expenses, as Moroccan tax authorities increasingly conduct compliance audits. Professional accounting advice is recommended for maximizing legitimate deductions while ensuring compliance.

What penalties or fines apply if I don't declare my Airbnb income correctly in Morocco?

Penalties for incorrect or missing Airbnb income declarations in Morocco can reach up to 500,000 MAD, plus potential property closure orders.

As of September 2025, Moroccan authorities are actively enforcing compliance through random audits and cross-referencing Airbnb platform data with tax declarations. Initial penalties typically start at 5,000-15,000 MAD for late declarations, but can escalate significantly for deliberate tax evasion or repeated violations.

Beyond financial penalties, non-compliant hosts face property closure orders, removal from rental platforms, and potential legal proceedings. The government has implemented stricter enforcement mechanisms since 2024, making accurate and timely compliance essential for all Airbnb hosts operating in Morocco.

Where can I find the official Moroccan government resources or tax office contacts to make sure I comply?

Official compliance information is available through the Moroccan Ministry of Tourism, SIMPL-IR tax platform, and local municipality tax offices.

Authority	Purpose	Contact Method
Ministry of Tourism	Property registration and permits	Online portal and regional offices
SIMPL-IR Platform	Annual tax declarations	www.simpl.gov.ma
Local Tax Office (DGI)	Tax compliance and advice	Regional DGI offices nationwide
Municipality Tourism Department	City tax and local regulations	City hall tourism departments
Certified Tax Advisor	Professional compliance guidance	Licensed Moroccan tax professionals
Chamber of Commerce	Business registration support	Regional chambers nationwide
Airbnb Support Morocco	Platform-specific tax questions	Airbnb help center

Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. Orchid Island - Morocco Airbnb Rental Permits Guide 2025
2. Bewildered in Morocco - Rental Property Tax Guide 2025
3. Armonia Solutions - Start Airbnb Business in Marrakech
4. Armonia Solutions - Airbnb Taxation in Morocco
5. We Make Morocco a Better Place - Calculate Airbnb Expenses
6. We Make Morocco a Better Place - Airbnb Legal Requirements
7. MENA Bytes - Airbnb Morocco Tax Information
8. Armonia Solutions - Rental Income Tax in Morocco
9. Airbnb Community - Fiscal and Legal Aspects Morocco
10. Lodge Compliance - Morocco Regulations