Housing Tax for non-resident Moroccans abroad in 2026

The fiscal 'secondary residence' status

For the Moroccan DGI, a property occupied less than 183 days per year by its owner is considered a secondary residence. This is the typical case of an MRE who only comes to Morocco for summer holidays and certain celebrations.

Direct consequence: the 75% TH abatement is NOT applied, and the taxable base is 100% of the cadastral rental value (VL). For a Casablanca apartment with VL MAD 72,000, TH jumps from about MAD 900 (primary residence) to MAD 3,600-7,200 (secondary residence).

TSC unchanged but more visible

TSC applies without abatement even for residents → MRE and residents pay the same TSC on the same VL. TH is what makes the major difference (4-8x higher for MRE).

Option 1: Online payment tax.gov.ma (recommended)

Login with your Moroccan IF from any country. Payment by foreign Visa/Mastercard (verify your bank allows transactions to Morocco). Downloadable PDF receipt as official proof.

Transaction time: instant. No power of attorney needed. Avoids physical trip to the tax office during holidays.

Option 2: Power of attorney to a relative in Morocco

If you prefer not to use a bank card online, give power of attorney to a family member or friend in Morocco to settle at a bank branch (CIH, Attijariwafa, BMCE, Banque Populaire).

Required documents: copy of MRE owner's national ID, power of attorney legalized by a notary or adoul (can be done at the Moroccan consulate abroad), original tax notice.

Option 3: International transfer

DGI Morocco IBAN available on tax.gov.ma. Mandatory reference = tax notice number. Delay 5-10 business days for validation (vs 24-48h for national transfer).

SEPA/SWIFT bank fees at your charge (EUR 15-40 depending on bank). Not recommended unless for very large payment (> MAD 50,000 beyond CMI card limit).

Documented presence > 6 months/year

If you occupy your Moroccan property more than 183 days per year, you can request primary-residence status and benefit from the 75% abatement. Required proof: entry/exit stamps on passport, plane tickets, water/electricity bills showing continuous consumption.

For retired MRE, semi-retired or remote workers, this is a possible optimization. File the request with the local tax office.

Property occupied by a family member as primary residence

If your property is occupied FREE OF CHARGE as primary residence by a direct relative (father, mother, adult child), DGI may grant the 75% abatement upon declaration of free use.

Documents: family notoriety act, occupant's proof of address at the property location, signed free-use attestation. Limit: only one property per MRE can benefit from this tolerance.

General principle

Morocco has signed bilateral tax treaties with most European countries (France, Belgium, Spain, Germany, Netherlands, Italy, etc.) which avoid real-estate double taxation. Moroccan TH/TSC remains owed, but can be deducted from the equivalent property tax in the country of residence (according to each treaty's terms).

For example, an MRE in France can often deduct Moroccan TH from their French property tax on the same share. Consult your tax advisor for precise application.

Documents to keep as proof abroad

Moroccan TH/TSC payment receipt (downloaded from tax.gov.ma), official translation if required, ownership certificate (title deed), proof of occupancy/non-occupancy. Keep 4-6 years depending on your country's statute of limitations.