The 2026 tax guide for Moroccans living abroad confirms that a dwelling treated as a main residence benefits from a 75% rebate on its rental value for the purposes of calculating housing tax. The benefit also applies where the dwelling is occupied free of charge by the spouse, children or parents of the non-resident owner.
Scope of the rebate
Housing tax is calculated from an administrative rental value, determined by comparison with similar dwellings. After the rebate, the progressive scale applies: exemption up to 5,000 dirhams of taxable rental value, then rates of 10%, 20% and 30% depending on the bracket.
The same 75% rebate applies for the municipal services tax. That tax then applies a rate of 10.5% in urban areas and 6.5% in certain peripheral areas or areas covered by a development plan.
Obligations not to be overlooked
A new building assigned as a main residence may be exempt from housing tax for five years after completion; this exemption does not extend to the municipal services tax.
Completion of works, a change of ownership or a change of use must be declared by 31 January of the following year at the latest. A dwelling left vacant for works, sale or letting requires a documented vacancy declaration. For a Moroccan living abroad, it is particularly important that the address, the occupation by a relative and the main-residence use are correctly recorded with the DGI.
Sources
- Ministry Delegate in charge of Moroccans Residing Abroad — 2026 MRE tax guide, 2026-07-01.
- Les Inspirations ÉCO — DGI: one year on, what results for housing tax management?, 2026-07-06.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.