Agricultural land + tax reassessment in Morocco
how to defend yourself with a counter-appraisal

1. Why old land triggers a reassessment

A client contacted me last week: in 2025 he sold agricultural land bought in 1987 in the Zaers region. The DGI notifies him a TPI (tax on real estate profits) calculated on an acquisition value of 75,000 MAD — whereas his 1987 deed of purchase mentions 320,000 MAD. The difference: the DGI applies its own, lower, range of period comparables, and mechanically increases the taxable capital gain.

TPI (tax on real estate profits, article 61 of the General Tax Code) hits the gain between the indexed acquisition value and the sale price at 20 %. If the DGI lowers the acquisition figure, the TPI mechanically explodes.

2. The reassessment procedure step by step

• Step 1 — Reassessment notice (from the DGI, by registered mail) with grounds and revised value
• Step 2 — Your written observations within 30 days (with supporting documents + counter-appraisal if possible)
• Step 3 — The DGI maintains or revises its position. If maintained: issuance of the collection notice
• Step 4 — Appeal before the local tax appeals commission within the following 30 days
• Step 5 — If disagreement persists: appeal before the national tax appeals commission then the administrative court

3. The 4 levers of the defence

3.1 Prove the real value at acquisition

The original deed of purchase is the reference document. If the DGI contests it, you produce: deeds of sale of similar land in the same area in the same year (ANCFCC + notary archives), agricultural reference prices published in the official bulletin of the period, written testimony from local notaries or farmers.

3.2 Challenge the comparables used by the DGI

The DGI must justify its revised value with identified comparables. You ask to see them (right of access to documents). Very often, the comparables are: too far away geographically, of different land quality (dry vs irrigated), of disproportionate area, or of a non-comparable transaction (family transfer, disguised gift).

3.3 Consistent indexation

Between 1987 and 2025, the general property price index has varied sharply. The administration applies published indexation coefficients (see our article on the TPI indexation coefficient). A retrospective appraisal validates or adjusts this coefficient for your specific case.

3.4 Structured memorandum + recourse

The defence memorandum must include: (1) a factual chronology, (2) a legal analysis (CGI articles invoked), (3) ordered supporting documents, (4) an alternative TPI calculation according to your proposal, (5) an explicit and precise request.

4. Worked case — Zaers land bought 1987

Result: after filing the defence memorandum + retrospective counter-appraisal + production of 3 dated 1987 comparables in the same area, the commission accepted the value of 320,000 MAD. Net saving for the client: 122,000 MAD of TPI.

To build a defensible value at the acquisition date, get an independent RICS appraisal and browse more analyses on the ReaConsult blog.

Note: A private appraisal is not a deed and binds no third party of right; it serves to support your position with third parties and structure your file. The TPI rules, deadlines and recourse are governed by the General Tax Code and the regulations in force: confirm your case with your tax adviser or lawyer. The figures cited illustrate a worked case and are not a guarantee of outcome.