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.

Share this article

Related articles

7 May 2026

Morocco 5% Rental Withholding from 1 July 2026: What MRE Landlords Need to Know

From 1 July 2026, rents paid to companies or to individuals under the net profit regime will be subject to a 5% withholding tax at source. For MRE landlords in Morocco, here is what changes in practice.

7 May 2026

Revolut in Morocco 2026: Where the BAM License Process Stands and What It Means for MRE

Revolut, the British neobank valued at over USD 30 billion with 40 million users, is preparing to enter Morocco. The license file is under review at Bank Al-Maghrib but no new foreign banking license has been granted in over a decade. What it means for MRE.

5 May 2026

Casablanca Stock Exchange 2026: How to Invest in the MASI from Abroad

The Casablanca Stock Exchange rose 12% in 2025 and is maintaining its momentum in 2026. For MRE seeking Moroccan market exposure outside real estate, the MASI offers an accessible option from abroad.

Related practical guides

Have a project in Morocco?

Find a LesMRE-verified expert to guide you through your steps.