How to pay your 2026 Housing Tax and TSC online in Morocco

The DGI took over local-tax management in 2025

Since June 12, 2025, management of the Housing Tax and the Communal Services Tax has been transferred from the Kingdom's General Treasury (TGR) to the General Tax Directorate, under Law 14-25 amending Law 47-06 on local government taxation. Tax notices, payments and claims now go through the DGI and its single portal tax.gov.ma, including for unpaid prior years.

Older tutorials that still point to the TGR website predate this transfer and are obsolete. The official entry point is the individual space on tax.gov.ma.

2026 deadline: payment was due by June 1 at the latest

TH/TSC assessment rolls are issued for collection in spring (generally late March), and payment is due within roughly two months. For 2026, the DGI set the deadline at Monday, June 1, 2026, as May 31, the usual due date, fell on a Sunday.

If you paid before June 1, all you need to do is keep your receipt (paper or PDF) for 4 years, the tax statute of limitations. If you have not paid yet, online payment remains open, with surcharges added automatically (see the 'surcharges and solutions' section below).

tax.gov.ma portal by bank card (most direct)

The portal accepts Visa and Mastercard cards, Moroccan or international, which is useful for MRE. 3D Secure validation by SMS code is mandatory. The service runs 24/7: payment is instant and the PDF receipt can be downloaded straight away.

The DGI charges no additional fees. With a foreign card, your bank may apply its own currency-conversion fee, so check its terms. For a bank transfer, use only the references displayed in your tax.gov.ma space at the moment of payment, never a bank account number found elsewhere.

Your bank's e-banking site, mobile app and ATMs

Most Moroccan banks let you pay taxes from the online customer space, the mobile app or the ATM (GAB), using the references on your tax notice. The debit is immediate, and the bank confirmation is your proof until your tax file is updated.

This is the most convenient channel if your card is not enabled for online payment.

Bank branches, payment institutions and tax collection offices

You can still pay over the counter at bank branches, licensed payment-institution networks, or directly at the tax administration's collection offices. Bring your tax notice or your tax ID.

This channel suits people with neither an online-enabled card nor e-banking access. Allow for opening hours and queues as the deadline approaches.

Step 1: the 75 % primary-residence abatement

A primary residence gets a 75 % abatement on its rental value before any calculation, for both TH and TSC: MAD 30,000 − 75 % = MAD 7,500 taxable base. The abatement also applies to Moroccans living abroad whose home in Morocco is kept as their primary residence or occupied free of charge by their spouse, ascendants or direct descendants.

Step 2: the progressive Housing Tax scale

The scale is progressive: each bracket is taxed at its own rate. Here, the first MAD 5,000 of the base are exempt, and only the remaining MAD 2,500 (from 5,001 to 7,500) are taxed at 10 %, giving a TH of MAD 250.

Step 3: TSC at the 10.5 % urban rate

The TSC applies to the same abated base of MAD 7,500, at 10.5 % within urban communes: 7,500 × 10.5 % = MAD 787.50. In peripheral zones the rate is 6.5 %, i.e. MAD 487.50 on the same base.

Step 4: total and comparison with a secondary residence

Total for this primary residence in an urban zone: MAD 250 (TH) + MAD 787.50 (TSC) = MAD 1,037.50 per year.

The same apartment held as a secondary residence (no abatement) would pay TH = 15,000 × 10 % + 10,000 × 20 % = MAD 3,500, plus TSC = 30,000 × 10.5 % = MAD 3,150, for MAD 6,650 in total, about 6 times more. If you live in the home as your primary residence, check on your notice that the 75 % abatement was applied.

'No notice found for this identifier'

Possible causes: (1) the year's TH/TSC roll has not yet been issued for collection (notices come out in spring, generally late March); (2) your IF is incorrect; (3) the notice was already paid. Check with your tax collection office or wait for the roll update.

'3D Secure error / payment declined'

The usual causes are an exceeded card limit, an expired OTP code, or a card that is not enabled for e-commerce. Ask your bank to enable online payment or raise the limit temporarily, or use another channel (e-banking, ATM, branch).

'My payment was debited but the notice remains unpaid'

The DGI normally takes a few business days to update its records. Keep the bank receipt, and if the status has not changed after a week, contact the tax collection office with the transaction reference.

Surcharges applied after the deadline

For local taxes paid after the due date, the rules in force, as published by the DGI, provide for a 10 % penalty, a 5 % surcharge for the first month late, then 0.50 % per additional month or fraction of a month.

In our MAD 1,037.50 example, paying three months after the deadline costs 10 % + 5 % + 2 × 0.50 % = 16 % more, about MAD 166 in surcharges. Each month started after that adds another 0.50 %.

Pay quickly, even late

Online payment on tax.gov.ma stays open after the deadline, and the portal automatically recalculates the amount due, surcharges included. Paying as soon as possible stops the monthly 0.50 % from accruing; there is no point waiting for a new notice that may never come.

Request a discretionary waiver of penalties

If the delay stems from particular circumstances (notice never received, hospitalization, pending inheritance…), you can ask the DGI to waive or reduce the penalties, either online via the 'Claims' section of your tax.gov.ma space or in writing to your regional tax directorate. A waiver is never automatic: attach any supporting document and pay the principal first to show good faith.

International card

Online payment works with a foreign Visa or Mastercard and needs no power of attorney, so you do not have to visit a counter during your holidays in Morocco.

Check that your bank allows payments to Morocco, as some European banks block them by default.

Power of attorney to a relative in Morocco

You can also give power of attorney to a relative, who pays at a bank branch or at the tax administration's collection office. They will need a copy of the owner's national ID, the legalized power of attorney (notary or adoul) and the tax notice.