Morocco: A New Property Tax?

Confusion has recently spread among Moroccans regarding the housing tax, mistakenly perceived as an unprecedented levy. In reality, this perception stems from a major organizational change implemented since June 2025. The management and collection of this tax are no longer handled by territorial municipalities, but now fall under the direct supervision of the General Tax Authority. This transition abandons traditional payment methods in favor of exclusive use of electronic platforms, in a clear effort to modernize tax administration and simplify procedures for taxpayers.

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Despite this administrative reorganization, the method of calculating the tax remains strictly identical and continues to be based on the annual rental value of the property. The system maintains its operation based on a progressive tax schedule structured in three tax brackets, set at 10%, 20%, and 30%. To protect the most modest households, the tax administration also preserves the full exemption currently in effect for all properties whose rental value does not exceed the threshold of 5,000 dirhams.

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Property owners continue to benefit from historical tax relief, notably the decisive 75% deduction granted on primary residences. For example, for a rental value of 40,000 dirhams, the required amount will drop to approximately 500 dirhams for a primary residence, compared to nearly 5,500 dirhams for a secondary residence. The maintenance of temporary exemptions, such as five-year free status for new housing, confirms that this reform is limited to service digitalization. Observers’ main concern now focuses on citizens’ ability to adopt these new digital tools.