Summer 2025 marks a decisive turning point for Morocco’s tourism sector. After several months of consultation, the adoption of the implementing decree complementing Law 80-14 is now imminent. This measure aims to officially integrate non-classified tourist accommodations — such as riads, guesthouses, and short-term rental apartments — into the nationally recognized hospitality framework.
At Atlasimmobilier, with over two decades of presence in Marrakech and Essaouira, we welcome this major development, long awaited by industry professionals.
The end of an uneven playing field
From the perspective of players operating within the formal sector, this reform comes as a relief. For years, those who complied with official procedures — such as hotels, classified guesthouses and managed residences — witnessed the rise of a parallel market that was not subject to the same regulatory or fiscal obligations. The result was a growing imbalance that became increasingly difficult to justify.
Starting in 2027, the establishments incorporated into the new framework are expected to generate at least a 10% increase in recorded overnight stays. But more importantly, the rules of the game will finally be the same for everyone.
A Prime Opportunity for Unregistered Accommodations
As for informal operators, far from being stigmatized, they are finally being acknowledged for what they truly are: dynamic contributors, often acting in good faith, not driven by an intention to bypass regulations, but rather hindered by administrative burdens, high upfront costs, or a lack of proper guidance.
The new regulation extends a hand to them: a 24-month timeframe is provided to allow a gradual, flexible and supervised transition toward full compliance. It is a form of recognition, not a sanction.
A Fair Tax System, Supported by Increased Revenue Potential
Yes, entering the formal system does involve tax regularisation. But there is no reason to fear it. What is gained in clarity, visibility and long-term stability far outweighs the additional cost. All the more so because:
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tourist arrivals are experiencing strong growth,
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average traveler spending is on the rise,
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and officially recorded overnight stays are set to surge.
In reality, the upcoming tax framework will be offset by increased business volume, stronger profitability, and enhanced credibility with platforms, banks, and strategic partners.
A triple win reform
For us at Atlasimmobilier, this reform represents a triple victory:
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For owners and investors, who will see their properties gain in value and become more fully integrated into the ecosystem.
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For the Moroccan state, which will be able to increase its revenues while strengthening the promotion of the destination.
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And for travelers, who will benefit from a more reliable, higher-quality, and better-regulated offer.
By 2027, the entire sector will have shifted to a new scale. Marrakech alone accounts for nearly 30,000 informal beds out of the 80,000 available. It was time for these accommodations to find their rightful place within the legal framework.
A new balance is emerging between flexibility and discipline, tradition and modernity.
As always, we will stand alongside those who seek to turn these changes into real opportunities.
