What are the applicable tax rates for rental income in Morocco?

Two proportional rates apply: 10% on gross annual rental income between MAD 30,001 and MAD 120,000, and 15% for gross annual income exceeding MAD 120,000.

How is the tax remitted to the Moroccan tax administration (DGI)?

Corporate tenants withhold the tax at source and remit it directly to DGI. Individual tenants pay gross rent directly to the landlord, who files an annual return before March 1st.

モロッコ2026年最新版金融・投資

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.

固定資産税・不動産取得税不動産投資・資産運用公的手数料・法人登録費用

計算結果

Total Annual Rental Income Tax (IR Locatif)

9,000

入力パラメータ

Gross Monthly Rental Revenue

د.م.

クイック選択:

Months Rented During Year12 ヶ月

1 ヶ月12 ヶ月

Total Annual Rental Income Tax (IR Locatif)

9,000

Applicable Statutory Tax Rate

Net Annual Rental Income After Tax

81,000

Gross Annual Rental Turnover

90,000

Average Monthly Net Rental Return

6,750

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.

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: المدونة العامة للضرائب بالمملكة المغربية (المادتان 73 و 82 مكرر - الضريبة على الدخل العقاري IR Locatif)Last Verified: 2026-09-03

計算方法と根拠

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

よくある質問 (FAQ)

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.