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Law 80-14

Law 80-14 governs tourist establishments and other forms of tourist accommodation in Morocco: categories, operating authorization, classification, insurance and guest declaration.

Law 80-14 on tourist establishments and other forms of tourist accommodation (dahir 1-15-108, Bulletin officiel no. 6404 of 15 October 2015) is the reference text for tourist accommodation in Morocco. Its implementing decree 2-23-441 of 13 July 2023 sets out the procedures.

What it covers

  • nine types of establishment (article 3): hotel, hotel club, tourist residence, guesthouse, riad, kasbah, gîte, pension and campsite;
  • three “other forms” (article 29): bivouac, homestay and alternative accommodation;
  • an authorization: from the governor, after provisional classification and insurance, for an establishment; from the local authority for a homestay;
  • guest declaration and the individual accommodation form (articles 36 to 38).

A whole apartment rented out by a private individual who does not live in it fits none of these categories clearly: this is the grey zone of Airbnb-style rentals. That does not exempt anyone from declaring rental income or from following the local authority's instructions. The scope of the tourist tax also refers to this law. Our guide to short-term rentals in Morocco separates what is settled from what is still unclear.

More terms from the glossary

The whole glossary

  • MRE (Moroccans living abroad)

    MRE stands for “Marocains résidant à l'étranger”, Moroccans living abroad; many own a home in Morocco that they let as a short-term rental outside their own stays.

  • Occupancy rate

    The occupancy rate is the share of nights offered for sale that were booked over a period: booked nights divided by available nights.

  • Police registration form

    In Morocco, the “fiche de police” is the record of each hosted guest's identity, which the host then declares to the authorities under the procedure that applies to the property.