What exemptions exist for property sellers in Morocco?

Under Article 63 of the Moroccan Tax Code, full tax exemption applies if the property was occupied as the owner's primary residence for at least 5 consecutive years, or if the total cession price does not exceed 400,000 MAD.

MoroccoUpdated for 2026Finance

Morocco Real Estate Capital Gains Tax (TPI) Calculator 2026

Calculate statutory property capital gains tax (20% on net profit vs. 3% minimum collection on gross sales price) and primary residence 5-year exemptions in MAD.

Property Taxes & Fees Taxes & Duties Income Tax & Brackets

Calculated Result

Statutory Property Capital Gains Tax (TPI) Payable

Calculator Inputs

Gross Property Sale Price (MAD)

Original Acquisition Purchase Price (MAD)

Official DGI Indexation Coefficient

5-Year Primary Residence Exemption

Statutory Property Capital Gains Tax (TPI) Payable

Net Seller Cash Proceeds After Tax

Minimum Statutory Tax Floor (3% of Sale Price)

Net Taxable Realized Capital Gain

Indexed Acquisition Value Incl. 15% Flat Costs

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: المواد 61 إلى 65 والمادة 73 من المدونة العامة للضرائب المغربية (CGI) المنظمة للضريبة على الأرباح العقارية (TPI) وقاعدة الحد الأدنى 3%Last Verified: 2026-09-03

Frequently Asked Questions

A 20% tax rate applies to the net taxable capital gain (selling price minus indexed acquisition cost and a standard 15% flat deduction for acquisition costs and improvements), subject to a mandatory statutory minimum floor of 3% of the gross selling price.

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Morocco Real Estate Capital Gains Tax (TPI) Calculator 2026

Calculator Inputs

Frequently Asked Questions

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