Qu'est-ce que l'expertise immobilière au Maroc ?

L'expertise immobilière au Maroc est une évaluation professionnelle de la valeur d'un bien immobilier réalisée par un expert certifié RICS. Elle est utilisée pour les transactions, les financements bancaires, les successions, les litiges et la gestion de patrimoine. Un rapport RICS est reconnu par toutes les banques marocaines, les tribunaux et les investisseurs internationaux.

Pourquoi choisir un expert immobilier certifié RICS au Maroc ?

La certification RICS (Royal Institution of Chartered Surveyors) garantit des évaluations conformes aux normes IVS 2025 et Red Book RICS, reconnues par les banques marocaines, les tribunaux et les investisseurs étrangers. ReaConsult est le seul cabinet dont les experts sont certifiés RICS proposant cette expertise dans les 6 grandes villes du Maroc.

Dans quelles villes du Maroc ReaConsult intervient-il ?

ReaConsult intervient dans les 6 principales villes du Maroc : Casablanca, Rabat, Marrakech, Tanger, Fès et Agadir. Des déplacements sont également possibles dans les villes secondaires et les zones rurales selon les besoins.

Quel est le prix d'une expertise immobilière au Maroc ?

Le prix d'une expertise immobilière au Maroc varie entre 2 000 et 15 000 MAD selon le type de bien (appartement, villa, hôtel), sa surface et la complexité de la mission. ReaConsult propose un devis gratuit et personnalisé sous 24h. Consultez notre guide complet des tarifs sur reaconsult.ma/prix-expertise-immobiliere-maroc.

Quelle est la différence entre une expertise immobilière et une estimation ?

Une estimation immobilière est un avis commercial, subjectif et non engageant, généralement fourni gratuitement par une agence immobilière. Une expertise immobilière RICS est un rapport certifié, avec méthodologie documentée et valeur juridiquement opposable, reconnu par les banques, tribunaux et investisseurs internationaux. Seule l'expertise RICS protège vos intérêts lors d'une transaction, d'un financement ou d'un litige.

When does the 5 % rental withholding tax come into force?

The 5 % withholding tax on rental income (built or unbuilt real estate, and constructions) applies from 1 July 2026. It targets rents paid, made available or credited to the landlord's account from that date.

Who must withhold the 5 %?

The tenant (the payer) when it is: a corporation subject to corporate income tax (IS), an individual under the real or simplified net income regime (RNR / RNS), the State, local authorities, public bodies, credit institutions and insurance companies. Private individuals paying rent for a standard residential lease are not concerned.

Is it a final tax or a payment on account?

It is a payment on account: the landlord deducts the withheld amounts from their final IR or IS tax due on declared rental income. If total withholdings exceed final tax due, the surplus is reimbursed at the annual return.

Real estate taxation · Morocco Finance Act 2026

5 % withholding tax on rental income : what Moroccan landlords and professional tenants need to know

From 1 July 2026, a new withholding tax reshapes the cash flow of every rental relationship where the tenant is a professional. Who collects, who pays, how to compute.

By D. Hamza · RICS-certified expert · May 23, 2026 · 9 min read

The 2026 Moroccan Finance Act introduces a structural change for the rental real estate market: a 5 % withholding tax on rental income from built or unbuilt real estate, applicable to rents paid from 1 July 2026. On paper, it is a piece of fiscal plumbing. In practice, it reshapes the cash flow of every landlord whose tenant is a professional, and imposes new administrative duties on that tenant.

Here is, in plain English, what changes, who is concerned, how to compute, and what to do before 1 July.

What actually changes

Until now, the landlord cashed the full rent and settled their income tax at the annual declaration. From 1 July 2026, the moment a rent is paid by a professional tenant, the tenant withholds 5 % of the rent ex-VAT and remits it to the Treasury. The landlord receives the balance and then deducts the withholding from the final IR (or IS) tax due.

It is a withholding on account, not a new tax. But it changes two things:

Landlord cash flow — they receive 95 % of the rent instead of 100 % ; the State collects its share immediately.
Tenant duties — the tenant becomes a tax collector and must remit the withheld amount within the following month.

Who is the « professional tenant » that must withhold?

Corporations subject to corporate income tax (IS) — SARL, SA, etc.;
Individuals under IR, real or simplified net income regime (RNR / RNS);
The State, local authorities, public bodies;
Credit institutions and equivalent;
Insurance & reinsurance companies;
Certain private corporations based on their ex-VAT turnover (progressive application — largest first).

Conversely, a private individual renting a flat from another private individual on a standard residential lease is not concerned. The withholding targets flows where the tenant operates in a professional capacity (business, profession under RNR/RNS, public body).

How is the withholding computed?

Base: rent excluding VAT. Rate: 5 %. That's it.

Example — office leased to a SARL
Monthly rent ex-VAT: MAD 20,000
5 % withholding: MAD 1,000
Effective payment to landlord: MAD 19,000

Over the year, the landlord cashes MAD 228,000 instead of MAD 240,000; the MAD 12,000 withheld are deducted from the final tax due on declared rental income.

If the landlord's final tax (computed on net rental income) is below the cumulative withholdings, the surplus is reimbursed at the annual return. If it exceeds them, the landlord tops up at the declaration.

Tenant duties (the collector)

Withhold 5 % of the rent ex-VAT at each payment (or availability / account credit);
Remit to the Treasury within the month following payment;
Keep clean accounting of withheld amounts with landlord identification;
File the declarations required by the General Tax Code (summary statements of withholdings);
Issue an attestation to the landlord so they can offset the withholding against their final tax.

Default exposes the tenant (not the landlord) to the penalties set out in the General Tax Code.

What to do before 1 July 2026

Landlord side:

Check the tax profile of each tenant and identify those who will be « collectors »;
Update H2 2026 cash flow forecasts (–5 % on concerned rents);
Systematically request the withholding attestation from the tenant.

Tenant side:

Identify all concerned leases and compute monthly withholdings;
Set up the monthly remittance + attestation issuance process;
Train accounting and brief the statutory auditor;
A missed withholding engages the tenant's liability.

Our RICS take: use this obligation as a trigger to review the rental value of your assets and the real net yield after this new cash-flow mechanic. On some long leases signed years ago, net profitability shifts materially — a good moment for a rental audit.

FAQ

What if I rent to a public authority or municipality?

The State, local authorities and public bodies are explicitly concerned. They must withhold the 5 % from the rent paid to you and remit it to the Treasury.

Are leases signed before 2026 also affected?

What counts is the payment date, not the lease signing date. Any rent paid, made available or credited from 1 July 2026 falls within scope.

What about short-term furnished rentals (Airbnb-style)?

If the tenant is a professional platform or a corporation (long-term let to a company for its staff), yes. If it is an individual tourist paying directly, no. The criterion is the payer's status, not the duration.