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Morocco - Taxation
Homeowners in Morocco are also subject to Property Taxes assessed by local authorities. There are differences between rental properties and primary residence taxes, and both rates are determined by the assessed rental value. The general rate is 10% for a non-primary residence and 25% on a primary residence. Primary and secondary occupation rates are based on a progressive scale. Any new buildings are exempt from property tax for the first 5 years after the completion of the building.
For pensioners, the tax on pensions received while in Morocco is significantly reduced, making it an attractive place to retire. Otherwise, there are not any special programs or exemptions for expats other than an exemption on travel to one’s home country every other year.
For more information about taxation in Morocco, visit the Ministry of Economy and Finance website:
The website is available in Arabic, French and English, although forms are only available in French. Information specifically for expats is not available on the website.
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