MAMoroccoUpdated for 2026Taxes

Morocco Rental Income Tax (IR Locatif) Calculator 2026

Calculate annual statutory Moroccan Real Estate Income Tax (IR Locatif) administered by the Direction Générale des Impôts (DGI) with full exemption up to MAD 30k, 10% rate up to MAD 120k, and 15% for higher rental revenues.

Calculated Result

Total Annual Rental Income Tax (IR Locatif)

9,000

Calculator Inputs

MAD
Quick select:
12 Mos
1 Mos12 Mos

Calculation Methodology

Tax Liability = 0 if Gross Rent ≤ MAD 30k; Gross Rent × 10% if ≤ MAD 120k; Gross Rent × 15% if > MAD 120k.

Financial & Statutory Disclaimer

Annual gross rental receipts under MAD 30,000 are fully tax-exempt; a 10% rate applies up to MAD 120,000 and 15% for amounts exceeding MAD 120,000.

This calculator is designed for educational and informational purposes based on publicly declared statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimates. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Gross annual rental revenue of MAD 30,000 or less is 100% tax-exempt under Moroccan General Tax Code (CGI), though an annual online declaration is required.

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