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.
Total Annual Rental Income Tax (IR Locatif)
Calculator Inputs
Total Annual Rental Income Tax (IR Locatif)
Applicable Statutory Tax Rate
Net Annual Rental Income After Tax
Gross Annual Rental Turnover
Average Monthly Net Rental Return
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
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