Real estate taxation

Real Estate Taxes in Morocco

Everything you need to know about real estate taxation in Morocco to optimise your investment.

Important: Tax rates and regulations may evolve. The information below is given for guidance only and in no way replaces personalised advice from a notary or tax advisor in Morocco.

Buying real estate in Morocco is an exciting project, but it is crucial to understand and anticipate the various taxes and duties involved. These additional costs must be included in your overall budget to avoid unpleasant surprises.

Acquisition taxes

Registration duties4% for housing, 5% for land, 6% for commercial premises

Land registry1% + 150 MAD per certificate

Notary feesBetween 0.5% and 1.5% of the purchase price

VAT (new properties)20% included in the price for new properties from a developer

Annual ownership taxes

Residence taxFrom 0% to 30% based on rental value, with 75% reduction for primary residence

Municipal services tax10.5% of rental value in urban areas, 6.5% in peripheral areas

TNB (Tax on undeveloped land)Variable by zone, from 5 to 20 MAD/sqm

Income taxes

Income tax on rental incomeProgressive scale after 40% reduction

TPI (capital gains on resale)20% of net profit, minimum 3% of sale price

Detailed tax guides

Notary fees and acquisition costs

Detailed calculation of all fees when buying a property in Morocco.

Taxation of rental income

How rents received in Morocco are taxed and optimisation strategies.

Tax on real estate profits

Understand the TPI, exemptions and available reductions.

Land title and security

The importance of the land title to secure your investment.

Estimate the total cost of your acquisition

Use our simulators to integrate notary fees and taxes into your overall budget.

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