1- Urban tax
2- Tax with
municipal administration
3- Rental
incomes
4- Income
taxes
5- Rights for
inhabitation use properties for and the inbuilt lands with commitment to
build
6- Rights for
commercial use sites and the inbuilt lands without commitment to
build
1- Urban
tax
-
Imposed for each principal or
secondary habitation.
-
The urban tax depends on the rental
value of habitation.
-
The rental value of housing is
revised every 5 years by a rise of 2%.
-
Applicable
rates :
| Rental
value |
Rate |
|
From 0 to
3000 |
0% |
| From 3001 to 6000 |
10% |
| From 6001 to 12000 |
16% |
|
From 12001 to 24000 |
20% |
| From 24001 to 36000 |
24% |
|
From 36001 to 60000 |
28% |
| + de
60000 |
30% |
Advantages of the urban
tax
- Not applicable
to the new buildings
- Not applicable
to the construction's complements in the first 5 years following the obtaining
the residence licence
- The Moroccan
residents leaving abroad (MRE) take benefit of a 75% abatement of the
rental value.
2- Tax with
municipal administration
-
Applicable tax on the
buildings intended to be for a principal or a secondary
residence.
-
Advantage for MRE: if it
is about the principal residence, you will benefit from 75%
abatement.
-
Applicable
rates :
| Rented property
location |
% Rental
value |
| In an urban
district |
10% |
|
Peripheral zone in
urban communes |
60% |
3- Rental
incomes
It's obligatory to declare your
properties to the General Tax on the Income (IGR) in two cases:
IGR
Scale:
|
Annual
income |
Rate |
|
From 1 to 20.000 MAD |
IGR exemption
|
| From
20.001 to 24.000 MAD |
13% with an
abatement of 2600 MAD |
| From
24.001 to 36.000 MAD |
21%, with abatement
of 4520 MAD |
| From 36001
to 60 000 MAD |
35% with an abatement of
9560 MAD |
| From 60.001
and more |
44% with an
abatement of 14 960 MAD |
4- Income
taxes
- The income is the difference
between:
- The selling price
decreased from the selling charges and
- The acquisition price,
increased by the acquisition charges, investment dispenses and unpaid interests
- The rate is
20%.
- The due amount of tax
will not be lower than 3% of the selling price.
Conditions for the total
exemption from this tax:
-
A profit accomplished during the selling of an
occupied accommodation as principal habitation for a period more or equal
8 years
-
A profit accomplished during the first housing sale for a
social reason
-
A profit accomplished by any person who
realize, in the calendar year, some buildings sales for which the total value
does not exceed 60 000 Dh.
-
Profits on the sales, on
a free basis on ascendants and descendants :
-
To the spouse or the direct
successors who continue to live in the building or the part of building after
the owner’s death.
-
To the owner to whom the right of
ownership on her/his principal residence consists of personal actions or shared
in a transparent real estate company.
5- Rights for
inhabitation use properties and the inbuilt lands with commitment to
build
Houses and apartments for
habitation use for a period more than 3 years, as well as the inbuilt lands with
commitment to build within 7 year are concerned with these percentages that are
necessary to apply to the acquired properties, VAT included:
- Publication rights +
fixed rights + duplicate: 600 DH
- Surface area right: 45
DH per unit area started in urban zone, 45 DH per unit area started in rural
zone
- Topographer charges:
approximately 3000 DH.
- Other charges
(stamps,…): approximately 1500 DH
6- Rights for
commercial use sites and the inbuilt lands without commitment to
build
- Registration fees:
2.5%
- Notary tax:
0.5%
- Land conservation:
1%
- Notary fees: 1%, minimum
perception: 2500 DH + VAT: 7%
- Divers fees (stamps,…):
Approximately 2000 DH
- P.S: the foreigners do
not have the right to acquire a agricultural land.
|
