Morocco property tax & inheritance
get appraised at succession — not at sale
Moroccan inheritance between direct ascendants/descendants is exempt from capital gains tax. Good news. But the real trap appears at resale — and it can cost heirs hundreds of thousands of dirhams if they didn't get the property appraised at the right moment.
The mechanism: exempt at succession, taxed at resale
In Morocco, transmission of real property by inheritance between direct ascendants and descendants, between spouses, or between siblings is exempt from capital gains tax (TPI). At the moment of succession, the heir only pays registration duties, ANCFCC fees and notarial/adoul fees.
But the TPI resurfaces years later, the day the heir decides to sell. And that is when the difference between a reasonable tax bill and a brutal reassessment plays out.
The trap: what is the "acquisition price" of an inherited property?
The standard TPI formula applies at resale:
TPI due = MAX(Gain × 20% ; Sale price × 3%)
For the heir, the critical question: what is my fiscal "acquisition price"?
The principle: the acquisition price of an inherited property equals the value declared in the heritability act at the moment of succession, which served as the basis for inheritance registration duties. If this value was not properly documented by an independent appraisal:
- The administration may retain a very low historical value (the deceased's original purchase price, sometimes decades old)
- The administration may challenge any low value declared by the heirs as an attempt to evade registration duties
- The heir cannot retroactively revalue the acquisition price 5-10 years later when selling
Lock in your fiscal acquisition price now
A RICS appraisal at the moment of succession fixes the fiscal acquisition price. Cost: 3,500-12,000 MAD. Typical future resale savings: hundreds of thousands MAD. 100% remote service for MRE.
Worked case study — Casa villa inherited 2026, sold 2030
Profile: Mrs. S., MRE in France, inherits with her brother a parental villa in Anfa Supérieur (Casablanca) in 2026. The parents purchased it in 1995 for 800,000 MAD. Market value in 2026: 4,500,000 MAD. The heirs sell in 2030 at 5,200,000 MAD.
Savings: 568,000 − 156,000 = 412,000 MAD. For a RICS appraisal cost of ~5,000 MAD at the moment of succession, the ROI is 82×. On larger villas or more recent inheritances, savings of 1 MMAD+ are common.
The optimal timing
The optimal window is within 6 months of the death, and imperatively before filing the succession declaration with the DGI. The RICS appraisal must be commissioned between weeks 4 and 8 — after the heritability act and before the succession declaration.
100% remote procedure for MRE heirs
For MRE living in France, Belgium, Canada, UAE, or elsewhere, we coordinate a fully remote procedure:
- Notarized power of attorney + Moroccan consulate legalization
- Heritability act by Moroccan adoul/notary
- RICS appraisal mandated remotely — our expert visits the property
- DGI succession declaration with documented appraisal value
- ANCFCC inscription in the heirs' name
Total timeline: 6-10 weeks. The MRE never needs to travel to Morocco for the appraisal and declaration phase.
Two appraisal CTAs depending on your moment
Acquisition price appraisal
Locks in the fiscal value at the date of death. Essential for the succession declaration and future TPI at resale.
Request appraisal →Sale price appraisal
Secures the declared sale price. Avoids the 4-year reassessment risk with 15% penalty + late fees.
Request appraisal →