The tax guide for Moroccans living abroad published in July 2026 sets out again the procedure allowing a seller to ask the DGI for a prior notice on their income tax on property capital gains. The notice may cover the calculation of the taxable gain, the amount of tax due or eligibility for an exemption.
Deadlines and supporting file
The request is filed electronically within thirty days of the preliminary sale agreement. It must include, among other things, the preliminary agreement, the acquisition contract or the inheritance documents, the seller's national identity card, together with evidence of the acquisition, disposal, financing and investment costs being claimed.
The DGI has sixty days to reply. The assessment or exemption certificate remains valid for six months. Where a property is jointly owned, each co-owner is taxed and files according to their share; each may request their own notice.
Practical effect
Where the return and payment made after the sale reflect the items set out in the certificate, the taxpayer is exempt from a tax audit in respect of income tax on the property capital gain for that transaction.
If no request is made, or if the seller does not follow the notice, an adjustment procedure remains possible. The taxpayer may have to pay provisionally the difference between the tax declared and 5% of the sale price, except for exempt transactions. The prior notice should therefore be anticipated as early as the preliminary agreement, before the timetable for the final signature makes it difficult to gather supporting documents.
Sources
- Ministry Delegate in charge of Moroccans Living Abroad — 2026 tax guide for Moroccans living abroad, 2026-07-01.
- Maroc.ma — The DGI publishes the 2026 edition of the General Tax Code, 2025-12-31.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.