Property sale via SCI in Morocco: the new 30-day declaration Moroccans abroad must know

The 2026 Finance Law requires non-resident companies (SCI, SARL) selling property in Morocco to file a simplified declaration within 30 days. What MRE holding real estate companies must plan for.

Before: 3 months after fiscal year end

Previously, non-resident companies without a permanent establishment in Morocco that sold property had to declare capital gains as part of their annual fiscal results declaration, within three months of the fiscal year end.

Now: 30 days after the month of sale

The 2026 Finance Law introduces a specific simplified declaration to be filed electronically within 30 days following the month of sale. Corporate tax payment must be made simultaneously. Specifically, if your SCI sells a property on May 15, the declaration and payment must be completed by June 30.

Applicable rates

The corporate tax rate is 20% when the monthly aggregate capital gain is below 100 million dirhams, and 35% above. For the vast majority of MRE, the 20% rate will apply.

Who is affected?

Any company registered abroad (French or Belgian SCI, Luxembourg SARL, Monaco SA...) that holds property in Morocco and proceeds with its sale. The measure also applies to sales of securities in predominantly real-estate companies in Morocco.

What to plan for

Before any sale, ensure your company has a Moroccan tax identification number. Without one, you cannot file the online declaration at tax.gov.ma. Engage an accountant in Morocco to manage the procedure. And above all, keep all initial foreign currency financing documentation: it will be essential for repatriating sale proceeds.

Learn more

Read our complete guide Capital gains for non-resident companies in Morocco. If you are considering creating a company in Morocco rather than using a foreign structure, see Creating a SARL in Morocco from abroad.

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