Definition
What this covers
A property capital gain is the gain recorded or realised on a transaction involving a property located in Morocco or a right in rem over such property art. 61-II CGI. The provision is not confined to sales : it places in the same category expropriation in the public interest or arising from unlawful dispossession, any transfer giving effect to a final court decision, contributions to a company, exchanges treated as a double sale, partition with balancing payment, and transfers for no consideration.
The net taxable gain is the difference between the disposal price, less disposal costs, and the acquisition price increased by acquisition costs art. 65 CGI. Those costs are assessed on a flat-rate basis at 15 % of the acquisition price, unless a higher amount is evidenced. The price so increased, together with evidenced investment expenditure, is revalued using the coefficient for the year of acquisition, calculated on the basis of the national cost-of-living index.
Scope
Who is affected
- Owners, usufructuaries and persons liable to the tax art. 83-I CGI.
- Heirs disposing of property received by inheritance, the acquisition price being the market value at the date of death, irrespective of any later deed of partition.
- Co-owners in undivided ownership, where the partition includes a balancing payment : the tax then falls only on the partial disposal giving rise to it.
- Persons subject to expropriation, those whose property has been transferred by final court decision, and those contributing a property to a company.
The exemptions are listed in art. 63 CGI : disposals whose total value does not exceed 140,000 MAD in a calendar year ; a main residence held as such for at least five years ; social housing used as a main residence for at least four years ; undivided rights in agricultural property outside an urban perimeter transferred between co-heirs ; transfers for no consideration between ascendants and descendants, between spouses and between siblings, or under a kafala arrangement ; transfers for no consideration of the same property to associations recognised as being of public utility and registered in the name of individuals art. 63-III.
Applicable rules
The rate, the minimum charges and the provisional payment
The net property gain is taxed at 20 %, subject to the minimum charges art. 73-II-F-6° CGI. Two minimums coexist art. 144-II CGI : 3 % of the disposal price, due even where no gain arises ; and, on an otherwise exempt main residence whose price exceeds 4,000,000 MAD, 3 % of the excess over that amount alone. A main residence sold above that threshold is therefore not entirely outside the charge.
Return based on an assessment certificate
A seller who has requested the administration's prior notice art. 234 quinquies files and pays on the basis of the assessment certificate issued to them.
No provisional payment is then required, and a return conforming to that certificate carries exemption from a tax audit on the matter.
Additional provisional payment
Where there is no prior notice and no return based on the elements of an assessment certificate, the seller pays on a provisional basis the difference between the tax declared and 5 % of the disposal price art. 173-I.
Excluded from this are the transactions exempted under article 63 (II and III), the contributions under articles 161 bis-II and 161 quinquies, and transfers subject to article 160 quater.
This payment is refunded automatically : the balance remaining after deduction of any additional tax assessed, or the whole of it where the administration does not open an adjustment procedure art. 241 bis-II-C.
Deadlines and limitation periods
The timeline
- Within 24 hours
A rescission by mutual agreement occurring within twenty-four hours of the original disposal falls outside the charge art. 62-III.
- Within 30 days of the disposal
The return is delivered, against receipt, to the tax administration's collection officer, where applicable together with payment of the tax art. 83-I and 173-I.
- Within 30 days of receipt of payment
Variant applicable to expropriation, unlawful dispossession and judicial transfer : the period runs from receipt of the sum awarded, not from the deed.
- Within 60 days of the deed
Period specific to a contribution falling under the regime of article 161 bis-II art. 83-II ; any other contribution remains subject to the thirty-day period art. 83-I. The absence of any one of the required documents brings the gain back within the general rules.
- 90 days after filing
Maximum period within which the administration may notify a revised basis of assessment and its grounds art. 224.
- 30 days after notification
The taxpayer's period to reply. Failing that, the assessment is made and may thereafter be challenged only under the conditions of article 235.
The power to make adjustments runs until 31 December of the fourth year in both cases covered by article 224. Sums paid following an expropriation or a judicial transfer are in addition subject to a withholding of 5 % of the gross amount, creditable with a right to a refund art. 160 quater.
Documents and supporting evidence
What the file contains
The file rests on the following elements :
- The original title documents for the property : deed of acquisition, land title or document establishing ownership, and evidence relating to the estate and to undivided ownership.
- Evidence of acquisition costs and investment expenditure : the code expressly requires the return to be accompanied by it art. 83-I.
- The evidence establishing entitlement to an exemption : use as a main residence, the duration of that use, any period of vacancy, or the family relationship in a transfer for no consideration.
- The seller's tax details and those of the transaction : tax identification number, components of the price and of the disposal costs.
This list is indicative ; the exact composition of the file depends on the circumstances.
The deed of disposal and the documents relating to rights in rem over property are drawn up by a notary or an adoul. Aurion brings in a professional from its network, prepares the filing dossier beforehand and coordinates the transaction through to completion.
Points to watch
What can derail a file
- Assuming that a disposal with no gain carries no tax : the minimum of 3 % of the disposal price is due even where no gain arises art. 144-II-1°.
- Losing main-residence status : the dwelling ceases to be treated as such as soon as it has been let or put to professional use art. 63-II-B.
- Overlooking the internal limits of the exemption : it applies only once during the five years in question, a disposal following a period of vacancy must occur within a maximum of one year, and land is covered only up to 5 times the built-up area.
- Forgetting the 4,000,000 MAD threshold : above it, the excess part of the price bears 3 % even though the disposal is exempt art. 144-II-2°.
- Underestimating the consequences of a concealment : the purchaser becomes jointly and severally liable for the duties evaded art. 181-I, the surcharge being raised to 100 % art. 186-B-2°.
- Treating a delay as a minor incident : surcharges of 5 %, 15 % and 20 %, with a minimum of 500 MAD art. 184, late payment being penalised separately art. 208-I.
The holding period required for the main-residence exemption is variously reported. The General Tax Code in its 2026 edition sets it at five years at the date of disposal art. 63-II-B. The code reproduces no earlier version of the provision : a different period has no basis in the edition in force.
We take the file in hand
Aurion determines the taxable property gain, establishes entitlement to an exemption where one exists, and takes charge of the return and the payment due in respect of the disposal. The firm responds to the administration's requests and conducts the adjustment procedure through to its conclusion. We take responsibility for the positions adopted. Sellers resident abroad are dealt with on the same terms.
Have my disposal reviewed- General Tax Code, 2026 edition — art. 61-II, 62-III, 63, 65, 73-II-F-6°, 83 (I and II), 144-II, 160 quater, 161 bis-II, 173-I, 181, 184, 186, 208, 224, 234 quinquies, 235, 241 bis-II-C
- Finance Act No. 60-24 for the 2025 budget year — unlawful dispossession, judicial transfers, withholding under article 160 quater
- Finance Act No. 50-22 for the 2023 budget year — five-year period, land limit, provisional payment, prior notice
- Finance Act No. 80-18 for the 2019 budget year — minimum contribution
Page current as at 20 August 2026. The amounts and time limits cited are those of the General Tax Code in its 2026 edition.
- Directorate General of Taxes portal DGI · Official entry point to the DGI and its online services.
- SIMPL-IR for individuals DGI · Online filing and payment of income tax for individuals.
- SIMPL — Tax account DGI · Log in to the tax account and pay tax assessments online.
- ANCFCC portal ANCFCC · Central access to land registry, cadastral and mapping services.
- Order a cadastral plan ANCFCC · Order, track and verify a cadastral plan online.
- Land registry products ANCFCC · Official descriptions of certificates, duplicates and other land registry products.
Institutional profiles: DGI · ANCFCC · Institutional directory
The links shown lead to resources published by the institutions concerned. Aurion selects them for information purposes, to make your procedures easier. Their inclusion implies no partnership, approval or affiliation between Aurion and those institutions.
