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Tax system and tax on an acqui immovable property in morocco

The urban tax s'

The house, main or secondary, is subjected to the urban tax. This tax sits on the rental value of the accommodation(housing). This value is revised every five years by a 2 % increase.

Applicable rates:

rental value (in Dirhams) rates
0 to 3000 0%
3001 to 6000 10%
6001 to 12000 16%
12001 to 24000 20%
24001 to 36000 24%
36001 to 60000 28%
+ de 60000 30%

The urban tax does not apply to the new premises and the complements to construction during 5 years from the date of the licence to live.

The MRE benefits from a dejection(allowance) of 75 % of the rental value.

Tax of edilite

Besides the urban tax, you will have to acquit(settle) an applicable tax on buildings whatever is their destination. If the building is intended for the main house, you benefit from a 75 % allowance in the same way as for the urban tax.

Applicable rates:

- 10 % of the rental value for premises situated in urban districts

- 60 % of the rental value for premises situated in the peripheral zones of urban districts.

Renting income

In case of purchase of the already rented(praised) good(property) or if decide to rent(praise) your residence, you have to declare income, which are subjected to tax on the Income.

incoms (in Dirhams) Rates Allowances (in Dirhams)
0 to 20 000 0% 0
20 001 to 24 000 13% 2 600
24 001 to 36 000 21 % 4 520
36 001 to 60 000 35 % 9 560
60 001 and more 44 % 14 960

Capital gains tax

The capital gain(increase in value) is the difference between:

The sale price, decreased in the expenses of transfer, and the purchase price, increased by the acquisition costs, the investment expenditure Realized and interests paid in conformance with payment for credits.

The applied rate is 20 %.

The amount of the due tax cannot be lower than 3 % of the sale price.

Conditions of total exemption from this tax in the following cases:

- Profit realized on the transfer of an accommodation(housing) occupied as main hanging house in Less 8 years, whatever is the sale price

- Profit realized on the occasion of the first sale of accommodation(housing) with social character. - Profit realized by every person who makes in the calendar year of the transfers of buildings Whose total value does not exceed(irritate) 60 000 DH

- Profit on the transfers for free concerning ascendants and descendants, between Husband, between brothers and sisters This exemption extends