Selling in Morocco? Calculate your tax before accepting an offer
The agreed price is only part of a sale. A clear view of the tax, the supporting documents and the payment timetable helps you negotiate with your real proceeds in mind.
AMJ editorial team · Sources checked
The two figures every seller should compare
For a taxable private-property sale, the usual income-tax rate on the property gain is 20%. A minimum of 3% of the sale price can still apply even if the gain is small or absent. Exempt transactions need a separate analysis.
The taxable gain is not simply today’s price minus the original purchase price. Article 65 permits qualifying acquisition costs, documented investment expenditure and eligible financing costs. Acquisition costs are generally allowed at a flat 15% of purchase price unless a higher amount is justified. The relevant annual revaluation coefficients must be applied. Routine maintenance is not automatically qualifying investment.
A worked example without invented inflation coefficients
Assume a sale price of 2,000,000 MAD, no selling costs, and an already verified and revalued cost basis of 1,500,000 MAD. The gain is 500,000 MAD. Tax at 20% is 100,000 MAD; the 3% floor is 60,000 MAD. The larger amount, 100,000 MAD, is the illustrative tax.
If the gain were only 100,000 MAD, its 20% tax would be 20,000 MAD, and the same 60,000 MAD minimum would prevail for a non-exempt sale. Ask for the calculation before setting your minimum acceptable offer.
- 20% of a 500,000 gain100,000 MAD
- 3% sale-price minimum60,000 MAD
- 20% of a 100,000 gain20,000 MAD
Main residence: a valuable exemption with conditions
Article 63 provides relief for a qualifying main residence held for that purpose for at least five years. The property must not have been rented or used professionally, and the statutory main-residence definition and evidence must be checked. A maximum one-year period after vacancy is provided for completing the sale.
For an eligible main residence sold above 4,000,000 MAD, a 3% minimum applies to the portion above that threshold. A qualifying sale at 5,000,000 MAD therefore gives 30,000 MAD on the excess. Do not assume every transfer between relatives is exempt: the code distinguishes qualifying gifts from ordinary paid sales.
Plan the declaration and the cash needed at closing
The property-gain declaration and payment are generally due within 30 days of the sale. The prior-opinion procedure in article 234 quinquies can clarify the proposed transaction before signing.
Where the required prior opinion is not obtained or its liquidation basis is not followed, article 173 can require a provisional payment bringing the amount paid to 5% of the sale price, subject to exclusions and later reconciliation. This is distinct from the 3% minimum. Prepare the purchase deed, investment invoices, loan evidence and main-residence documents early.
Your questions, answered
Who pays the tax on the property gain?
The seller is liable for their property-gain tax. Buyer registration and land-registry fees are different costs.
Can I claim an exemption simply because I lived there?
Occupancy alone is insufficient. The five-year requirement, property use, statutory definition and supporting evidence must all be checked.
Official sources
CGI 2026 · art. 63, 65, 73, 83, 144, 173, 234 quinquies
General guidance for private property owners. Examples are illustrative; your tax treatment depends on your situation and the rules applicable on the transaction date.