Quelles taxes locales un MRE propriétaire d'un bien au Maroc doit-il payer chaque année ?

Un MRE propriétaire au Maroc est soumis à deux taxes locales annuelles principales : la Taxe d'Habitation (TH) et la Taxe de Services Communaux (TSC). La TH s'applique aux logements à usage d'habitation non loués à des tiers. La TSC s'applique à tous les biens immobiliers bâtis quelle que soit leur utilisation. Ces deux taxes sont calculées sur la valeur locative brute du bien, déterminée par l'administration fiscale.

Un MRE qui n'occupe pas son bien au Maroc doit-il quand même payer la taxe d'habitation ?

Oui. La taxe d'habitation s'applique même si le bien est inoccupé ou si le propriétaire réside à l'étranger. Cependant, elle ne s'applique pas si le bien est loué (dans ce cas, c'est la taxe sur les revenus locatifs qui s'applique). L'exonération de TH est accordée pour les biens dont la valeur locative annuelle ne dépasse pas 5 000 DH, ainsi que pour certaines catégories de contribuables à revenus modestes. Un MRE peut mandater un proche pour payer la TH en son nom.

Comment est calculée la valeur locative qui sert de base aux taxes locales marocaines ?

La valeur locative brute est déterminée par l'administration fiscale en appliquant un taux de 3% à 7% à la valeur vénale du bien (valeur de marché). Elle est révisée périodiquement par l'administration, et le propriétaire peut la contester s'il estime qu'elle est surévaluée. En pratique, la valeur locative retenue par l'administration est souvent inférieure aux prix de marché réels, ce qui rend la charge fiscale locale relativement modérée comparée à d'autres pays.

Quels sont les taux de la taxe d'habitation et de la taxe de services communaux au Maroc ?

La Taxe d'Habitation (TH) est progressive : exonération pour une valeur locative annuelle jusqu'à 5 000 DH, puis 10% jusqu'à 20 000 DH, 20% jusqu'à 40 000 DH, et 30% au-delà de 40 000 DH. La Taxe de Services Communaux (TSC) est à taux fixe : 10,5% de la valeur locative brute en zone urbaine et 6,5% en zone périphérique ou rurale. La TSC est redistribuée aux communes et aux préfectures pour financer les services locaux.

Comment payer les taxes locales marocaines depuis l'étranger ?

Les taxes locales marocaines peuvent être payées en ligne sur le portail tax.gov.ma (paiement par carte bancaire internationale) ou par virement bancaire vers le compte de la DGI. Un mandataire au Maroc peut également effectuer le paiement en espèces ou par chèque à la recette communale ou à la percepterie des impôts compétente. Des pénalités de retard s'appliquent en cas de non-paiement dans les délais (généralement avant le 31 mars de l'année suivante).

Les MRE bénéficient-ils d'exonérations spécifiques pour les taxes locales ?

Il n'existe pas d'exonération spécifique aux MRE pour les taxes locales. Cependant, les biens nouvellement construits ou rénovés bénéficient d'une exonération de TH et de TSC pendant 5 ans à compter de l'achèvement des travaux. Les logements sociaux et économiques peuvent bénéficier d'exonérations permanentes selon les critères DGI. Si un MRE rentre définitivement au Maroc et occupe le bien comme résidence principale, il peut bénéficier des abattements applicables à tous les résidents.

Que risque un MRE qui ne paie pas ses taxes locales marocaines ?

Le non-paiement des taxes locales marocaines entraîne des pénalités de retard (majoration de 10% du montant dû, plus 3% par mois supplémentaire de retard). L'administration fiscale peut procéder à des mesures de recouvrement forcé : saisie des comptes bancaires marocains, hypothèque légale sur le bien, ou inscription au fichier des mauvais payeurs. Ces mesures peuvent bloquer toute transaction immobilière (vente, donation) tant que la dette fiscale n'est pas réglée. Une régularisation est possible à tout moment, même avec arriérés.

Morocco Housing Tax MRE 2026: 75% Exemption, Rates and Payment

If you own property in Morocco, you must pay two local taxes each year: the housing tax (TH) and the municipal services tax (TSC). Many MREs are unaware of them or pay them incorrectly, unknowingly accumulating penalties. Since June 2025, these two taxes are now managed by the DGI and no longer by the TGR, pursuant to law 14-25. The rates have not changed, but the contacts and payment channels have.

Costs & fees

	1,000 DH/year	Taxable base 15,000 DH, 10% bracket
	1,575 DH/year	10.5% rate
	10% from 1st month then +0.5%/month	Cumulative over several years

Timeline

April

End of May

End of October

Within 3 months after purchase or inheritance

Understanding the two taxes: who pays what

Housing tax (TH): payable by any property owner in Morocco, whether occupied or not, primary or secondary residence. It is calculated on the annual rental value of the property, set by a local commission and revised by 2% every 5 years. The rental value corresponds to rents charged in the same neighbourhood for similar properties. Example: a flat in Casablanca with comparable rents of 5,000 DH/month has a rental value of 60,000 DH/year. Municipal services tax (TSC): payable by all owners of built premises. It funds street lighting, roads, and refuse collection. It is also calculated on the rental value. Since 12 June 2025 (law 14-25): the DGI manages both taxes. You pay on simpl-cf.tax.gov.ma/comptefiscal/login.

💡 Tip — To find out the rental value determined for your property, check your online account on simpl-cf.tax.gov.ma/comptefiscal/login with your tax identification number (IF) or your CIN.

⚠️ Warning — Property vacancy (empty, unoccupied property) does not exempt from housing tax. Only primary residence status or MRE status entitles you to allowances.

The 75% allowance: how to benefit from it in practice

As an MRE, you benefit from a 75% allowance on the rental value used as the basis for calculating both taxes, for your accommodation considered as your primary residence in Morocco. This allowance also applies if the accommodation is occupied free of charge by your spouse, children, or parents. You do not need them to pay rent. Concrete calculation with the allowance: rental value 60,000 DH/year - 75% = taxable base 15,000 DH. TH on 15,000 DH = (15,000 - 5,000) × 10% = 1,000 DH/year. TSC on 15,000 DH in urban area = 15,000 × 10.5% = 1,575 DH/year. Total of 2,575 DH/year, compared to over 10,000 DH without allowance. How to claim this allowance: declare your property as MRE primary residence to the DGI, including a copy of your foreign residence permit proving your residence abroad.

💡 Tip — Even if the accommodation is occupied by a relative without paying rent, declare it to the DGI as occupied free of charge by a family member. This triggers the 75% allowance.

⚠️ Warning — If you do not make this declaration, the DGI applies the full rate without allowance by default. Catch-up is possible by complaint but takes time.

The exact scales for housing tax and TSC

Housing tax scale (on rental value after any allowance): from 0 to 5,000 DH: 0% rate. From 5,001 DH to 20,000 DH: 10% rate. From 20,001 DH to 40,000 DH: 20% rate. Above 40,000 DH: 30% rate. Municipal services tax (TSC) scale: For properties in urban areas: 10.5% of rental value. For properties in peripheral areas of urban communes: 6.5% of rental value. Debt write-off threshold (law 07-20): if the total TH + TSC amount is less than 200 DH after allowances, the administration does not issue a tax notice. TH exemption for new constructions: new housing allocated to primary residence is exempt from TH for 5 years from completion. This exemption does not apply to TSC, which is due from the first year.

💡 Tip — Properties located in the former province of Tangier benefit from a permanent 50% reduction in the TH amount, in addition to applicable allowances.

⚠️ Warning — The 5-year exemption for new constructions is conditional on the completion declaration being made within the deadlines. Without this declaration, the exemption may be lost.

Payment deadlines and penalties for late payment

Tax notices generally arrive at the end of March/beginning of April, issued by the DGI. Payment deadline: 8 weeks from receipt of the notice. In practice: payment before the end of May (first instalment), before the end of October (second instalment if instalments are granted). Penalties for late payment: 10% immediate surcharge from the first month, then an additional 0.5% per month. Example: TH + TSC of 3,000 DH unpaid for 12 months = 3,000 × (10% + 12 × 0.5%) = 3,000 × 16% = 480 DH in penalties. How to pay from abroad: the portal simpl-cf.tax.gov.ma/comptefiscal/login allows online payment with your CIN and IF. A notarised power of attorney to a relative in Morocco can also be used to pay at a partner bank branch.

💡 Tip — Set up an annual alert on your calendar to check your tax notices on simpl-cf.tax.gov.ma/comptefiscal/login each year in April. Do not count on receiving a paper notice from abroad.

⚠️ Warning — Unpaid taxes create a blockage at the notary during any sale. Tax clearance has been mandatory since July 2024 to sell property in Morocco. Local tax debt can block a transaction worth a million dirhams.

What to do if you receive a reminder for past years

The tax administration can issue retroactive notices for the previous 4 years (limitation period). If you have never paid TH or TSC since purchasing your property, you may receive a reminder covering several years with all accumulated penalties. How to regularise: contact the DGI responsible for your property. Present your title deed, your CIN, and justify your MRE status to obtain the 75% allowance on arrears. Request a payment plan if the amount is high. How to contest an excessive rental value: file a reasoned complaint with the DGI with comparative evidence (rents charged in your neighbourhood, actual condition of the property, photos). The DGI can refer to the census commission for downward revision.

💡 Tip — If you have just inherited a property or bought it, immediately make a declaration of change of ownership to the DGI. This formality is mandatory within 3 months of any transfer of ownership.

⚠️ Warning — TH and TSC arrears constitute a charge on the property, transferable to heirs. A property with large local tax debts will be difficult to sell.

❌ Common mistakes to avoid

✕Never declaring your MRE status to the DGI and paying at full rate without allowance for years
✕Not checking your tax notices online each year: paper notices sent abroad rarely arrive
✕Ignoring arrears: 10% + 0.5%/month surcharges accumulate quickly and block any sale
✕Forgetting to declare a change of ownership to the DGI within 3 months of a purchase or inheritance
✕Not declaring accommodation occupied free of charge by a relative: the 75% allowance is lost
✕Believing that vacant accommodation is not taxed: vacancy does not exempt from TH or TSC

🔗 Official links and resources

DGI Maroc - Simpl Compte Fiscal (paiement en ligne)

Official DGI portal to check and pay your local taxes from abroad

Guide Fiscal MRE 2025 - DGI Maroc

Official guide detailing TH and TSC allowances for MREs

❓ Frequently asked questions

What local taxes must an MRE who owns property in Morocco pay each year?＋

An MRE who owns property in Morocco is subject to two main annual local taxes: the Housing Tax (TH) and the Communal Services Tax (TSC). The TH applies to residential properties not rented to third parties. The TSC applies to all built properties regardless of their use. Both taxes are calculated on the gross rental value of the property, determined by the tax administration.

Does an MRE who does not occupy their property in Morocco still have to pay housing tax?＋

Yes. The housing tax applies even if the property is unoccupied or if the owner lives abroad. However, it does not apply if the property is rented (in which case the rental income tax applies). Exemption from TH is granted for properties whose annual rental value does not exceed 5,000 MAD, as well as for certain low-income taxpayers. An MRE can appoint a representative to pay the TH on their behalf.

How is the rental value used as the basis for local Moroccan taxes calculated?＋

The gross rental value is determined by the tax administration by applying a rate of 3% to 7% to the market value of the property. It is periodically revised by the administration, and the owner can challenge it if they believe it is overvalued. In practice, the rental value retained by the administration is often lower than actual market prices, making the local tax burden relatively moderate compared to other countries.

What are the rates of the housing tax and communal services tax in Morocco?＋

The Housing Tax (TH) is progressive: exemption for annual rental value up to 5,000 MAD, then 10% up to 20,000 MAD, 20% up to 40,000 MAD, and 30% above 40,000 MAD. The Communal Services Tax (TSC) is at a fixed rate: 10.5% of gross rental value in urban areas and 6.5% in peripheral or rural areas. The TSC is redistributed to municipalities and prefectures to fund local services.

How to pay Moroccan local taxes from abroad?＋

Moroccan local taxes can be paid online at tax.gov.ma (payment by international bank card) or by bank transfer to the DGI account. A representative in Morocco can also make the payment in cash or by check at the communal tax office or the relevant tax collector. Late payment penalties apply if not paid within the deadlines (generally before March 31 of the following year).

Do MREs benefit from specific exemptions for local taxes?＋

There are no specific exemptions for MREs on local taxes. However, newly built or renovated properties benefit from a 5-year exemption from TH and TSC from the date of completion of works. Social and affordable housing may benefit from permanent exemptions depending on DGI criteria. If an MRE permanently returns to Morocco and occupies the property as their primary residence, they can benefit from the deductions applicable to all residents.

What risks does an MRE face if they do not pay their Moroccan local taxes?＋

Non-payment of Moroccan local taxes results in late payment penalties (10% surcharge on the amount due, plus 3% per additional month of delay). The tax administration can take forced collection measures: seizure of Moroccan bank accounts, legal mortgage on the property, or registration in the bad payer file. These measures can block any real estate transaction (sale, donation) until the tax debt is settled. Regularization is possible at any time, even with arrears.

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Housing Tax and Municipal Services Tax in Morocco: MRE Guide 2026