About : Acquérir au Maroc, quels sont les frais ? in marrakech marrakech marrakech Travel Marrakech

Any foreigner who wishes to become owner to the Morocco, must be an account holder or open an account, a Moroccan Bank in convertible dirhams in foreign currency.

Relating to an acquisition of well u duties and taxes are payable by the purchaser.

These rights, and other taxes vary depending on the type of property (field building, building, villa...).

But above all, do not forget that many goods to the Morocco are not titled (known goods "melkia", and they did not exist at the level of the Cadastre).

For titrated property, this is time consuming and leads to additional costs, this fact, it is actually preferable to purchase goods already titled. Where appropriate, in succession, your heirs have any right to the property.

The fees for non-commercial houses for a period of 3 years and land without buildings with promise to build build under 7 years:
The figures below concern only the houses/apartments in residential tenancies. (% is applied to the value of acquired property, understood VAT)
• Registration fee: 2.5%
• Conservation land: 1% + 150 Dhs (certificate of property)
• Notarial fee: 0.5%
• The notary fee: 1%, with minimum of 2500 Dh + MWST perception by 7%
• To update (if necessary) land conservation constructions: 0.5% + 75 Dhs
• Costs various (timbresÉ): 1500 to 3000 Dhs about following records.
• Rights of publication + fixed fees + duplicate: 600 Dhs
• Surface rights: 45 Dhs by are started (urban); per hectare began (rural)
• Blueprint: about 4000 Dhs
• Other costs (timbresÉ): approximately 1600 Dhs

The rights for commercial premises and lands without buildings without promise of building:
• Registration fee: 2.5%
• Notarial fee: 0.5%
• Conservation land: 1%
• The notary fee: 1%, with minimum of 2500 Dhs + MWST perception by 7%
• Costs various (timbresÉ): approximately 2 000 Dhs.

Attention : an alien may acquire land for agricultural use.

Favourable measures for pensioners:
In General, there is a tax non-double taxation agreement between the France and the Morocco.

This is the concept of tax residence to determine if the Moroccan tax legislation applies tax: will be considered tax residents in the Morocco persons having their habitual residence in the Morocco.

The criteria falling into account are:
• Possession to the Morocco of a permanent home for housing
• The presence in the country of economic interests
• The fact to make a stay at the Morocco of a continuous duration or intermittent more than 183 days per year.

The scale of the general tax on revenue is as follows:

• 1 To 20 000 Dhs annual income: exemption from the TMF
• 20 001 To 24 000 Dhs: taxation at the rate of 13%, with an allowance of 2600 Dhs
• 24 001 To 36 000 Dhs: taxation at the rate of 21%, with an allowance of 4520 Dhs
• 36 001 To 60 000 Dhs: taxation at the rate of 35%, with an allowance of 9560 Dhs
• 60 001 and more: taxation at the rate of 44%, with an allowance of 14 960 Dhs

Retirees enjoy a very favourable position to relief: after application of a discount of 40% on the declared income, the income tax resulting is reduced by 80% (provided that be provided for the transfer of all of the French retirement pension). To collect his pension to the Morocco, should apply to your organization of insurance (in France, the CNAV) who conduct simply transfer to your bank account or by mandate to the Morocco.

Taxation and taxes on property acquired real estate:

In the same manner as property owned by an owner will be subject to a system of taxes in Europe, which is generally annual (property tax and tax), the House or apartment purchased from the Morocco will also be taxation.

Urban tax:

Housing, primary or secondary, is subject to the urban tax. This tax is calculated on the rental value of housing. This value is variable and is revised every 5 years with a 2% increase.

Rates:

0-3000Dhs-> 0%
3001 to 6000Dhs-> 10 %
12000Dhs-> 16% 6001
12001 at 24000Dhs-> 20 %
36000Dhs-> 24% 24001
60000Dhs-> 28% 36001
+ 60000Dhs-> 30%

For the new premises and building additions, this urban tax is not application for 5 years from the date of the permit to reside.

The MRE receive a discount of 75% of the rental value.

Government tax:
In addition to the urban tax, you will need to pay a tax on the immovables regardless of their destination. If the building is intended for senior housing, you get a discount of 75% the same as for the urban tax.

Rates:
• 10% of the rental value for the premises in urban municipalities
• 60% of the rental value for premises located in peripheral areas of the urban communes.

Rental income:
For purchase of property already leased or if choose to rent your residence, you have to declare income, subject to the general tax on income (TMF).

Schedule of the TMF:
• 1 To 20 000 Dhs annual income: exemption from the TMF
• 20 001 To 24 000 Dhs: taxation at the rate of 13%, with an allowance of 2600 Dhs
• 24 001 To 36 000 Dhs: taxation at the rate of 21%, with an allowance of 4520 Dhs
• 36 001 To 60 000 Dhs: taxation at the rate of 35%, with an allowance of 9560 Dhs
• 60 001 and more: taxation at the rate of 44%, with an allowance of 14 960 Dhs

Capital gains tax:
The gain is the difference between:
• The transfer price, reduced transfer costs, and
• The price of acquisition, increased acquisition costs, expenditures made investment and interest paid in respect of remuneration of appropriations in relation to the property.
The applied rate is 20%.

However, the amount of the tax due will be less than 3% of the transfer price.

Conditions for full exemption from tax in the following cases: (new provisions - 2005 finance Act)
• Profit realized on the sale of a dwelling occupied as the main home for at least 8 years, regardless of the transfer price
• Profit for the first sale of social housing.
• Profit by any person who performs in the calendar year transfers of buildings whose total value does not exceed 60 000 Dhs
• Profit on transfers free of charge on the ascendants and descendants, spouses, between brothers and sÏurs

The exemption extends under the same conditions:
• The spouse or the direct successors who continue to live in the building or the part of the building in question after the death of the owner
• The owner whose ownership on his main home is in nominative shares in a transparent real estate company
• Moroccans residing abroad for their main home in the Morocco