Property taxes in Morocco are an essential part of real estate ownership.
Whether you’re a homeowner, investor, or foreign buyer, understanding how these taxes work helps you manage your finances, plan your investments, and avoid unexpected costs.
This article provides an overview of the main property taxes in Morocco, how they are calculated, and the legal framework behind them.
1. Types of Property Taxes in Morocco
1️⃣ Municipal Tax (Taxe d’Habitation)
This annual tax applies to residential properties occupied by their owner.
It is calculated based on the rental value estimated by local tax authorities and depends on the property’s location and use.
- Legal reference: Article 20 of the Moroccan General Tax Code (CGI)
- Exemption: The main residence of the owner is usually exempt for the first five years after completion.
- Rate: Between 10% and 30% of the rental value depending on the property’s location.
2️⃣ Urban Property Tax (Taxe des Services Communaux)
Levied by municipalities, this tax helps finance public services such as street maintenance, lighting, and waste collection.
It applies to all properties — both occupied and rented — and uses the same rental value base as the municipal tax.
- Legal reference: Article 31 of the General Tax Code (CGI)
- Payment: Collected once per year by the Direction Générale des Impôts (DGI).
- Rate: Between 6% and 10% of the rental value.
3️⃣ Capital Gains Tax (Taxe sur la Plus-Value Immobilière)
When you sell a property in Morocco, you may need to pay capital gains tax on your profit.
- Rate: 20% of the net gain (selling price minus purchase price and allowed expenses).
- Exemptions:
- Full exemption for a principal residence owned for more than 6 years.
- Partial or total exemption for lower-value sales (under 1,000,000 MAD).
- Legal reference: Article 63 of the General Tax Code
💡 Darlink Tip: Always request an official property valuation certificate before selling to avoid over- or under-declaring your gain.
👉 See our property valuation partners ➜
4️⃣ Rental Income Tax (Impôt sur le Revenu Locatif)
If you rent out your property, your rental income is subject to taxation according to Article 23 of the CGI.
| Annual Rental Income (MAD) | Tax Rate |
| Up to 30,000 MAD | Exempt |
| 30,001 – 120,000 MAD | 10% |
| 120,001 – 360,000 MAD | 20% |
| Over 360,000 MAD | 30% |
💡 Darlink Tip: Keep all rental contracts registered with the tax authority — this is required to declare income and benefit from legal protection.
5️⃣ Registration and Notary Fees
When buying property, you’ll also pay transaction costs regulated by the Moroccan Land Registry and the Notaries’ Law (Dahir n° 1-11-179).
| Fee Type | Average Rate |
| Registration tax | 4% of the purchase price |
| Notary fees | 0.5% to 1% + TVA |
| Land registration (Conservation Foncière) | ~1% |
- Official source: Agence Nationale de la Conservation Foncière, du Cadastre et de la Cartographie (ANCFCC)
2. Calculating and Paying Property Taxes
Property taxes in Morocco are managed by the Direction Générale des Impôts (DGI).
Owners receive annual tax notifications or can consult and pay online through:
Payment reminders:
- Annual taxes are due before March 31st each year.
- Payments can be made at tax offices, via Barid Bank, or through the DGI online platform.
3. How Darlink Can Help
Darlink connects property owners and investors with certified tax experts, notaries, and financial advisors in Morocco.
Our trusted partners ensure all your real estate transactions — buying, selling, or renting — are fully compliant with Moroccan law.