You own a property in Morocco that sits empty, and you live 2,000 kilometers away. The real question is not whether to rent it out, but through which channel, for what real net income, and with what steps when you are not on site. This guide settles the three options, with figures, and gives the templates and reflexes to rent out cleanly from abroad.
Costs & fees
| Agency commission (management) | 8 to 12% of rents | often 10% excl. tax |
| Letting fee (long term) | ~1 month of rent per party | via agency |
| Short-term concierge | 25 to 35% of revenue | cleaning, check-in, platform |
| Tourism promotion tax | MAD 5 to 11 / person / night | by city and category |
| Municipal residence tax | MAD 15 to 30 / person / night | guesthouse, by municipality |
| Security deposit (lease) | 2 months maximum | Law 67-12 |
| Withholding tax on rents | 5% | Finance Act 2026, from July 1, if tenant is a company or professional |
| Rental income tax allowance | 40% | 60% of rent taxable |
| MRE residence-tax allowance | 75% | on rental value |
Check the co-ownership rules and choose the channel
First, read the co-ownership rules: many forbid or limit short-term rental. Then choose your channel based on your presence on site and your risk tolerance: direct long-term if you have a reliable contact, an agency if you want zero hassle, short-term if the property is in a tourist city and you accept active management.
💡 Tip: A residential property let on a yearly basis is almost always simpler to manage from afar than an Airbnb.
Short-term: authorization, DGSN declaration, taxes
Furnished tourist rental falls under Law 80-14 and Decree 2.23.441. Obtain the operating authorization at the wilaya or province level, after the regional commission's opinion. Once active, declare each guest to the DGSN via the electronic night declaration, and collect your municipality's tourism promotion tax and residence tax. A local concierge is essential.
⚠️ Warning: Renting short-term without authorization exposes you to penalties and a conflict with the building. The sector is being structured, with a stronger census targeted by 2027.
Agency: sign a clear management mandate
If you delegate, sign a written management mandate setting the scope: tenant search, collection, receipts, minor repairs, arrears handling and account reporting. Frame the fee (around 8 to 12% of rents for management, about one month of rent per party for letting).
💡 Tip: Require a written monthly statement and collection on a dedicated account, not a manager's personal account.
Direct: a lease compliant with Law 67-12
A written lease is mandatory: identity of the parties, description of the property, rent, term, security deposit capped at two months, and a signed inventory of fixtures attached. Register the lease (strongly recommended) and issue receipts. A power of attorney to a trusted relative lets you sign and do the inventories in your place.
⚠️ Warning: Without a written lease or inventory, you are powerless against a bad payer. From abroad, an eviction is long and costly: tenant selection is your best protection.
Collect on a Moroccan account and prepare repatriation
Have rents collected on a Moroccan bank account. That is what will let you repatriate your income abroad via the Office des Changes. Keep every proof of collection and tax payment from day one.
💡 Tip: The collection and tax history conditions the future transfer. Without it, repatriation becomes complicated.
Declare your income before March 1
Rents from a property located in Morocco are taxable in Morocco, whatever your residence. After a 40% standard allowance, taxation follows the income tax scale with possible flat-rate options depending on the amount. The declaration and payment are due before March 1 each year.
In depth
The three channels, compared
| Criterion | Direct long term | Agency (mandate) | Airbnb / short term |
|---|---|---|---|
| Gross income | Stable and predictable | Stable, net of commission | Highest in tourist cities, but volatile |
| Management cost | Almost nil, but your time | 8 to 12% of rents | 25 to 35% (concierge, cleaning, platform) |
| Legal framework | Written lease Law 67-12 | Written mandate + lease | Authorization, DGSN declaration, taxes |
| Main risk | Arrears, hard-to-evict tenant | Unreliable agency | Off-season vacancy, regulation, building |
| Presence required | Selection + inventory (power of attorney possible) | None | Active, via a local relay |
| Best for | MRE with a reliable contact on site | MRE absent who wants zero hassle | Property in a tourist city, run by a concierge |
Worked example on the same property
Take a two-bedroom apartment in Marrakech, let at MAD 6,000 per month long term. Here is the order of magnitude over a year, before rental income tax, to compare the three channels on the same basis.
| Item | Direct long term | Agency (mandate) | Airbnb / short term |
|---|---|---|---|
| Gross annual income | ~MAD 72,000 | ~MAD 72,000 | ~MAD 120,000 (occupancy ~55%) |
| Commission / management | 0 | ~10% i.e. -MAD 7,200 | concierge + cleaning + platform ~30% i.e. -MAD 36,000 |
| Letting fee | 0 (or 1 month via agency) | ~1 month i.e. -MAD 6,000 | listings, equipment |
| Net before tax (order of magnitude) | ~MAD 70,000 | ~MAD 58,000 to 64,000 | ~MAD 80,000, but variable |
| Your workload | selection + monitoring | none | high, via relay |
The lesson: short term shows the biggest gross figure, but 25 to 35% goes to management and the result depends on occupancy. The agency costs around 10% but buys you peace of mind. Direct gives the best net if you can select a good tenant and react from afar. These amounts are orders of magnitude, to recalculate with your real rent and city.
Selecting from afar, without getting caught
This is the heart of the problem when you are an MRE.
- A long-term tenant: ask for an ID, proof of income, and do a video interview. Favor a tenant introduced by a trusted relative. Require the first rent plus the deposit before handing over the keys.
- An agency: check its legal existence, ask for two or three references from MRE owners already managed, and read the mandate line by line. A good agency accepts a dedicated account and a monthly statement.
- An Airbnb concierge: look at its existing listings, guest reviews and response rate, and ask for a report of nights and revenue. Beware of one that wants to collect everything without transparency.
Clauses not to forget
In the management mandate: term and termination conditions, a spending cap for repairs without your approval, the rent transfer deadline, and a monthly statement obligation.
In the lease: rent amount and payment date, term and renewal, security deposit and return conditions, allocation of repairs, a termination clause for arrears, and a ban on subletting without agreement.
Going further
This article works with our detailed guides: managing a rental property remotely, tax on rental income for non-residents, managing your property during summer, and protecting your property from afar. For market context, see our 2026 Morocco real estate overview.
❌ Common mistakes to avoid
- ✕Renting short-term without authorization or the building's agreement
- ✕Building the Airbnb calculation on 80% occupancy instead of 50 to 60%
- ✕Signing a vague management mandate, without account reporting
- ✕Renting directly without a written lease or inventory
- ✕Asking for a security deposit above two months
- ✕Collecting outside a Moroccan account and losing the right to repatriation
- ✕Forgetting the tax declaration before March 1
🔗 Official links and resources
❓ Frequently asked questions
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