Money · Guide
Taxes on a home in Morocco
Five rules that catch owners living abroad, taken from the tax office's guide for Moroccans abroad.
Key facts
- Selling: tax is due on the profit, with a minimum of 3% of the sale price even when you make no gain.
- Main home exemption: no tax on the profit if the home was your main residence for at least five years before the sale and was never rented or used for business.
- For an owner living abroad, a home lived in free of charge by your spouse, children or parents counts as your main residence.
- The exemption can be used once every five years. After you move out you have one year to sell, as long as the home stays empty.
- The communal services tax is still due when you are exempt from the housing tax.
Steps
- After a sale, file the property profit declaration within 30 days.
- Declare the end of building work or an empty home by 31 January.
- File the yearly income declaration, for example for rent received, by 1 March.
Watch out
- Inherited property: each heir files a separate declaration and pays on their own share. One missing declaration can block the sale for everyone.
- Late filing brings penalties. A trusted accountant or notary in Morocco costs less than a reassessment.
- Rent from Morocco may also need to be declared in your country of residence. The tax treaty between the two countries decides who taxes what.
Official sources
Checked: October 2026. Independent guide, not a government site. Rules change: confirm on the official page before you act.