Since 1 January 2026, a non-resident company with no establishment in Morocco that disposes of a property located in the Kingdom must complete a formality after each transaction. The simplified return of the gain and the payment of corporate tax fall due within thirty days following the month of the sale.
Transactions and calculation
A disposal covers any transaction transferring ownership: sale, contribution, gift or expropriation. The gain corresponds to the sale price net of disposal costs, less the acquisition price increased by acquisition costs and by substantiated investment expenditure.
The rate is 20% where the monthly total of net gains is below 100 million dirhams, and 35% from that threshold upwards. A loss does not exempt the taxpayer from filing the return.
Scope and audit
The regime targets companies that carry on no activity in Morocco through an establishment. Where the property is attached to a Moroccan establishment, the disposal remains included in the ordinary tax result return.
An audit may be opened within the four-year limitation period; the absence of a return opens a ten-year period for assessment on an ex officio basis. To secure the transaction, the file should bring together the deeds, registration duties, land registry costs, works enhancing the property and disposal costs. The tax timetable should be built into the preparation of the deed, rather than left until the annual closing.
Sources
- Directorate General of Taxes — Circular note no. 737 on the tax measures of Finance Law no. 50-25 for the 2026 budget year, 2026-03-09.
- Directorate General of Taxes — Circular note no. 737 — full text (74 pages), 2026-02-27.
- Le Desk — 2026 Finance Law: all the tax measures explained by the DGI, 2026-02-27.
Aurion assists its clients with these procedures. → Contact us
This publication is provided for information purposes only and does not constitute personalised tax or legal advice.