Property Taxation in Morocco for Non-Residents (2026)
Capital Parc · 20 juin 2026 · 2 min read
Purchase duties, annual taxes, rental income tax, capital gains (TPI), repatriation: Moroccan property taxation explained for non-residents.
In 30 seconds: as a non-resident owner in Morocco, you are concerned by: purchase duties (~4% + fees), annual local taxes, tax on rental income if you rent, and the Real Estate Profits Tax (TPI, ~20%) on resale. Also consider the repatriation framework and the tax treaties of your country of residence.
1. At purchase: the duties
Acquisition triggers registration duty (~4% of the price for residential), land registry fees (~1.5%) and the notary's fees (~0.5–1% + VAT). Indicative total: ~6–8% excluding agency commission (see our dedicated fees guide).
2. Annual local taxes
Once an owner, you generally pay: the housing tax (services tax) and the municipal services tax, calculated on the rental value. Temporary partial exemptions may apply in the first years on new-build.
3. Tax on rental income
If you rent out, the rent is taxable in Morocco under income tax, according to the regime applicable to property income. Keep simple accounts (rent received, charges) and ensure the filings, including as a non-resident.
4. Capital gains on resale (TPI)
On resale, the profit is subject to the Real Estate Profits Tax (TPI), generally ~20% of the net profit, with a minimum based on the sale price. Exemptions exist (notably a primary residence held several years). Keep your renovation invoices: they raise the cost base and reduce the taxable profit.
5. Repatriation and exchange control
If you invested in convertible foreign currency through a Moroccan bank and registered the operation with the Office des Changes, you will be able to repatriate the resale proceeds (capital + gain) abroad. This is a point to secure at purchase.
6. Tax treaties: avoiding double taxation
Morocco has signed tax treaties with many countries (France, Belgium, Gulf states, etc.) to avoid double taxation. Check the interaction with your country of residence's taxation — this is often where optimisation happens.
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Disclaimer: general, non-exhaustive information current as of 2026, not tax advice. Taxation changes and depends on your situation — consult your notary and a tax adviser in your country of residence.
FAQ
What taxes does a non-resident pay owning property in Morocco? Purchase duties (~4% + fees), annual local taxes (housing, municipal services), tax on rent if renting, and the TPI (~20%) on resale.
How is the capital gain taxed on resale? By the TPI, generally ~20% of the net profit with a minimum on the sale price; exemptions exist. Renovation invoices reduce the taxable profit.
Is there a risk of double taxation? Morocco has tax treaties with many countries to avoid it. Check the interaction with your country of residence with a tax adviser.
