Bottom line: A property tax follows the location of the property. Your apartment is in Morocco, so the tax on the sale is settled first in Morocco — TPI of 20% of the net gain, with a minimum levy of 3% of the sale price, plus the prior ruling and the provisional 5% payment. Your French tax residence then triggers treatment on the French side under the 1970 treaty, which eliminates double taxation. The two stages do not stack like two taxes: they articulate.
1. The guiding principle: the tax follows the location of the property
Before any calculation, one simple rule frames everything: for a property, the tax follows the location of the property. Your apartment is in Morocco, so the tax on the sale is settled first in Morocco. Your tax residence, however, is in France — and that is what then triggers treatment on the French side. The two stages do not add up like two taxes: they articulate thanks to the tax treaty.
First piece of good news for the non-resident seller: the Moroccan calculation does not depend on your residence. Whether you live in Rabat or in Roubaix, the property located in Morocco falls under the same TPI regime. Your status as a French-resident Moroccan expatriate mainly changes what happens after the sale, in your French declaration.
2. Morocco stage: the 20% TPI and the 3% minimum levy
On the sale, Morocco applies the property gains tax (TPI): 20% of the net gain realised. The net gain is calculated as the difference between the sale price and the original acquisition price, increased by documented costs and investments (duties paid on purchase, documented works). Key point for non-residents: the TPI cannot be lower than a minimum levy of 3% of the sale price — in other words, even where there is no gain, a floor applies.
The stakes, for a seller abroad, are to document the original acquisition price: without a deed or invoices, the administration applies its own assessment, and the taxable gain swells accordingly. This makes the supporting file — original deed, purchase duties, works invoices — the foundation of the whole TPI calculation.
3. Morocco stage: the prior ruling and the provisional 5% payment
Since 1 July 2023, any seller may ask the tax authority (DGI) for a prior ruling on the tax of their sale (article 234 quinquies of the CGI): the request is filed within 30 days of the preliminary sale agreement, the administration replies within 60 days, and the seller who follows the assessment is exempt from audit. This is a particularly valuable mechanism for an expatriate steering the sale remotely, who has no wish to face a reassessment surfacing months after returning to France.
The downside, when you skip it: the seller who does not request the prior ruling (or does not declare in line with it) must pay, provisionally, the difference between 5% of the sale price and the declared tax. This sum is automatically refunded if no rectification procedure is initiated within 90 days. For a non-resident, immobilising up to 5% of the price at the very moment they intend to repatriate funds to France is a real cash-flow matter.
The non-resident seller's specific reflex: lock in the value first
The expatriate's trap is to handle the sale by phone and by power of attorney, then discover too late that the administration retains a value higher than the declared price — hence a heavier tax, an immobilised provisional payment, or an audit. The way to frame the discussion upstream is the same as for any seller, but it counts double at a distance: an independent appraisal report compliant with RICS (Red Book) standards, drawn up before the preliminary agreement. It sets a defensible asking price, supports the prior ruling request, and documents the value you can put forward to third parties if you choose to stand by your price. For an expatriate, the engagement is done online and the delivery remote — report within 5 to 8 days (48-72 h express), from 3,500 MAD excl. tax.
4. France stage: the 1970 treaty and elimination of double taxation
Once the tax is settled in Morocco, the second border remains. Because France taxes its residents on their worldwide income, the gain realised in Morocco must in principle be taken into account in France. But you do not pay twice: the 1970 France-Morocco tax treaty provides a mechanism for eliminating double taxation. The property gain follows the location of the property — taxed in Morocco — and the treaty neutralises, according to the applicable terms, a second full taxation in France.
The principle is clear; the terms are not, for the layperson (applicable regime, forms, exact reporting obligations on the French side). This is precisely the field of a France-Morocco tax lawyer, not of the property appraiser nor the notary. The golden rule: do not infer your French treatment from intuition or a forum — get it confirmed, bearing in mind that you have reporting obligations on both sides.
5. The full journey, in order
- 1. Before listing — document the value of the property (independent appraisal) and gather the file: land title, original acquisition deed, works invoices. This is the foundation of the entire TPI calculation.
- 2. Preliminary sale agreement — start of the 30-day window for the prior ruling request. The window is short: you must be ready.
- 3. Prior ruling request (recommended) — secures the tax and avoids immobilising up to 5% of the price; failing that, a refundable provisional payment.
- 4. Final deed and payment of the TPI — the notary usually collects the tax and watches the declaration deadlines.
- 5. Declaration on the French side — the gain is taken into account with the treaty's double-taxation elimination mechanism, according to the terms validated by your tax adviser.
6. The trap of the missing original acquisition price
This is the most frequent difficulty among non-resident sellers, especially for an old or inherited property. The taxable gain depends on the original acquisition price: the higher and better documented it is, the more the gain — hence the TPI — is reduced. Without a clear deed or works invoices, the administration relies on its own assessment, and the seller loses control of the calculation.
Two reflexes: rebuild the file (original notarial deed, purchase duties, works quotes and invoices), and have the value documented by an appraisal report. A dated and substantiated report is not a luxury: it is the piece that supports your position with third parties before the administration.
7. Where ReaConsult steps in — and where we hand over
Our trade is neither notarial work nor tax advice: it is valuation. Yet every link in this journey rests on the same data — the market value of the property. Asking price, basis for the gain calculation, supporting document for the prior ruling request, benchmark for your French declaration: everything starts from the same figure. An independent appraisal report compliant with RICS (Red Book) standards, drawn up by our RICS-certified experts, provides this documented and dated basis — anywhere in Morocco, remotely for expatriates, within 5 to 8 days (48-72 h express), from 3,500 MAD excl. tax.
Important: a private appraisal informs your decision and supports your declarations or negotiation, helping you support your position with third parties; in court matters, it is the judge who appoints the expert. The report replaces neither your notary nor your tax adviser — it gives them the reliable figure to work from. For the two strictly tax stages (fine TPI calculation on the Moroccan side, treaty terms on the French side), we direct you to your notary and a France-Morocco tax lawyer.
8. FAQ
What tax will I pay in Morocco when selling my property from France?
The sale triggers the property gains tax (TPI), at 20% of the net gain, which cannot be lower than a minimum levy of 3% of the sale price — even without a gain. The calculation does not depend on your tax residence: for property located in Morocco, the regime is the same whether the seller lives in Morocco or in France. Confirm your situation with your notary and a tax adviser.
Do the prior ruling and the 5% payment also apply to non-residents?
Yes. The prior ruling request (art. 234 quinquies of the CGI, for transfers since 1 July 2023) is open to the seller whatever their residence. Filed within 30 days of the preliminary agreement, it grants an exemption from audit to whoever follows it. Failing that, the seller pays provisionally the difference between 5% of the price and the declared tax, recoverable if no audit is initiated within 90 days. For an expatriate, immobilising up to 5% of the price remotely weighs heavily: the prior ruling is often the right reflex.
Will I pay a second time in France on the proceeds of the sale?
In principle no. The property gain follows the location of the property: it is taxed in Morocco. If you are a French tax resident, it is then taken into account in France via the double-taxation elimination mechanism provided by the 1970 France-Morocco treaty. You do not pay twice, but you declare on both sides. The exact terms are a matter for a France-Morocco tax lawyer.
How do I prove my original acquisition price to reduce the taxable gain?
The net gain is calculated as the difference between the sale price and the original acquisition price, increased by documented costs and investments. Keep the original deed and the works invoices: without supporting evidence, the administration applies its own assessment. For old or inherited properties, an independent appraisal report helps document the value and support the file ahead of the sale.
What is the point of an independent appraisal before selling from abroad?
The crux of the sale, as of the tax, is the value of the property. An appraisal report compliant with RICS standards documents the market value, supports the prior ruling request, sets a defensible asking price and serves as a basis for your declaration on both sides. For an expatriate steering the sale remotely, it is an indispensable objective benchmark. Report within 5 to 8 days (48-72 h express), from 3,500 MAD excl. tax, firm quote within 24 h.
Note: This article presents the general tax journey of a French tax resident selling property located in Morocco: TPI (20% of the gain, minimum levy 3% of the sale price), prior ruling (article 234 quinquies of the CGI, transfers since 1 July 2023) and provisional payment up to 5%, then treatment on the French side via the 1970 France-Morocco treaty (elimination of double taxation). The exact terms are assessed case by case: confirm your situation with your notary and a France-Morocco tax lawyer before any commitment. A private appraisal informs your decision and supports your declarations; in court matters, it is the judge who appoints the expert.
Before listing, get your property valued by our independent RICS appraisal service and browse more analyses on the ReaConsult blog.