Morocco Property Tax

Moroccan tax is based on the French system and is quite complex. We strongly advise that all clients seek professional tax advice. This section is designed to give you a brief guideline to Moroccan property tax.


Every tax system is different and the Moroccan system is no exception. With its tax laws left as a legacy from the French colonial days, it is essential to have a professional guide you through the process. Each case is unique and there is no rule of thumb to go by.

Tax on Rental Income

Investors from the UK looking to operate a buy-to-let strategy with their investment property in Morocco will be required to pay tax on this generated income.
The first three years can be exempt of tax, but afterwards investors must pay tax on 60% of their generated income at levels between 22% and 44%.

In Tangier, for example, a buy-to-let investor would, after 3 years, be subject to a tax of 22% on 60% of the rental income from his buy-to-let investment property in Morocco.

Property Tax

In Morocco, property owners are required to pay an annual property tax. The first five years are exempt. After this, tax is due based on the annual rental value of the property. The table below gives an approximate guide to the taxes due:

Value Tax
Less than 3,000dh 0%
between 3,001 and 6,000 dh 10%
between 6,001 and 12,000 dh 16%
between 12,001 and 24,000dh 20%
between 24,001 and 36,000 dh 24%
between 36,001 and 60,000 dh 28%
more than 60,000 dh 30%

Property Rental Tax

If investors do not live in the property at all, a tax of 13.50% on the rental value is levied.

Garbage Collection Tax

The owner of a property is exempt from the garbage collection tax for the first five years. After this period, tax is charged at 10% of the property's annual rental value.

Capital Gains Tax

If the property is sold within five years, capital gains tax is charged at 20% of profit with a minimum of 3% of the sale price. A property sold between six and ten years of ownership will pay 10% capital gains tax and 0% thereafter. Capital gains tax is based on the sale price less the purchase price.

Inheritance Tax

There is 0% inheritance tax for family members, but it is essential to make a legal Moroccan will and seek professional tax advice beforehand. You can ask specific questions or request a call from a tax specialist by completing the small form above.

UK-Morocco Tax Treaty

There is a double tax treaty in place between Morocco and the UK and this protects the investor from being liable for capital gains tax in both countries.

Corporate Tax

If you are considering investing in multiple property units in Morocco, it may be an idea to consider creating a Moroccan private limited company.

Find Property for YouLet Us Find Property For You

Fill out a requirements form and our experts will help you find a great selection of properties for sale in Morocco.

Help me find property in MoroccoGo

Foreign Exchange

 Considering a property purchase in Morocco or need to transfer currency to/from Morocco?

Save Thousands in Currency Transfers Go

Morocco flagGet a Mortgage Quote

When considering a buying property in Morocco, you are well advised to get expert mortgage advice from a mortgage broker.

Get a mortgage quote in MoroccoGo

Holiday Rentals in MoroccoHoliday Rentals

Owners Direct is one of the UK's leading direct from owner rental websites and the first choice for holiday home owners who want a cost effective and easy way to fully book their properties.

Find out more Go

Insurance QuoteGet Insurance in Morocco

If you own or are about to purchase property in Morocco, you get an insurance quote using our online insurance quote form.

Get Insurance in MoroccoGo

WillsLooking for a Will?

 Do you have your British assets covered by a will?
Do you have your movable foreign assets covered by a will?
Have you made plans to protect your family in the event of your death?

Get more information on Wills Go

PensionsGot a UK Pension?

Everything you need to know about transferring your UK Pension is in our downloadable guide.

Get more information on Pensions Go

Can't find what you're looking for?

We're here to help in any way we can. Help me find it!
Search