The 6 main themes
1. TPI — capital-gains tax. 20% of net gain OR 3% minimum of sale price (whichever higher). Exemptions: principal residence ≥ 6 years, annual gain < 30,000 MAD. See TPI calculator.
2. Registration duties & notary fees. 5% standard, 4% on buildable land under conditions. Plus land registry (1% + 200 MAD), notary (variable), notarial tax 0.5%. Typical total: 7-9% of purchase price.
3. Rental income tax (IR foncier). Simplified regime (40% allowance + bracket) or actual regime (deduct real expenses). 5% withholding by professional tenants since 2026.
4. Donation Hiba & succession. Inheritance Moudawana, ascendants/descendants donation, capital gains on inheritance — articulation with TPI exemptions.
5. MRE — treaty considerations. Double-tax treaties: France, Belgium, Netherlands, Germany, Canada, Spain, Italy. Avoid being taxed on the same income in both countries.
6. Corporate contribution & professional tax. Contributing a building to a company — tax regime, mandatory independent valuation.
Why an independent appraisal protects your declaration
The Moroccan tax authority (DGI) can reassess an under-declared value — 15% surcharge + interest. An independent RICS-aligned appraisal fixes a defensible value and serves as evidence in case of inspection. From MAD 3,500 excl. VAT, firm quote within 24 h.
Request a free quote
📱 +212 663 00 46 11 — WhatsApp →Going further
Independent property valuation · Calculators suite · Real estate insights blog