UK-Morocco tax treaty
- UK-Morocco tax treaty: The tax treaty between the UK and Morocco organises how the two countries' taxes interact; have your situation checked by an adviser in your country of residence.
- Moroccan rental income: Moroccan rental income is taxed in Morocco after a 40% abatement on the gross amount (art. 64-II CGI), then under the income tax scale (art. 73-I). Its UK reporting (Self Assessment) is for your UK adviser.
- Capital gains (TPI): 20% of net profit (art. 73-II-F-6°), with a 3% minimum on the sale price (art. 144-II-1°). UK Capital Gains Tax rules depend on your UK tax residence; check with a UK adviser.
- UK IHT (Inheritance Tax): worldwide estate if UK-domiciled. Morocco property part of estate. Check the UK position with an adviser.
- Non-UK-domiciled / non-res-landlord regime: specific rules apply for remitted-basis taxpayers. Consult a UK tax adviser.
Banking & mortgage from UK
No UK subsidiary of Moroccan banks. Process: open CCD account remotely or on a short Morocco visit; transfer GBP funds via SWIFT (HSBC, Barclays support MRE transfers). Mortgage dossier with Moroccan bank using UK income (P60 + Self Assessment + payslips).
MRE UK mortgage: LTV 70-80%, term 10-25 years, rates 4.5-6% MAD / 3-4.5% EUR. GBP-denominated loans rare — most MRE UK loans are in EUR (hedged) or MAD.
Moroccan consulate in UK
- London — Embassy + Consulate General (the primary POA legalisation hub)
- Gibraltar — Honorary consulate (for MRE South England)
- Most notarisation is done by a UK public notary; then legalisation/apostille at the FCDO Legalisation Office; then legalised at Moroccan consulate. Allow 3-5 weeks end-to-end.
Preferred destinations — MRE UK
- Marrakech medina riad — highest-priority segment for British-Moroccan investors
- Palmeraie / Amelkis villas — secondary residence, 4-15M MAD
- Casablanca Anfa / CFC — high-tier apartments for investment
- Essaouira — growing premium segment for English buyers (surf + heritage)
- Agadir Founty — retirement / climate
Investing from London, Manchester or Birmingham?
Fully remote service. English reports. Free quote within 24h.