1. 1. TH 2026 late-paying MRE : where do we stand mid-June ?
Status of the 2026 fiscal campaign — TH (Housing Tax) + TSC (Communal Services Tax) have two distinct deadlines depending on property use : March 31 for primary residence, June 30 for secondary residence (typical MRE case).
March 31, 2026 deadline — primary residence (already passed)
Concerns MRE returning to Morocco > 6 months/year. At mid-June, 75 days late = minimum 5% penalty + 1 surcharge 0.5% (month 2) + 0.5% (month 3) = 6%. On TH+TSC of 10,800 MAD : 648 MAD penalty, total due 11,448 MAD. Urgent regularization required before triggering Avis à Tiers Détenteur (ATD — third-party notice) on Moroccan bank account (DGI procedure starting at 6 months of unregularized delay).
June 30, 2026 deadline — MRE secondary residence (D-18)
Majority case for MRE : flat in Casa/Tangier/Rabat occupied < 6 months/year. You have 18 days to pay without any penalty as of June 12. Beyond June 30 at midnight (Morocco time), automatic 5% penalty on TH+TSC amount from July 1. Advice : pay between June 15-25 to avoid DGI server saturation final week + 24-72h validation delay for receipt generation.
DGI SMS/email campaign 2026 — new feature
Since February 2026, DGI sends 3 reminder waves to taxpayers registered on Simpl-IR or with active tax ID : SMS to declared Moroccan number (if kept) + email to fiscal account address + registered mail if > 3 months late. MRE who never activated Simpl-IR receive nothing — first signal will be ATD on bank account or customs request when entering Tangier Med.
Typical 2026 late-paying MRE profile
Case 1 (62% of files) : MRE living in France/Belgium/Spain, owner of 80-120 m² flat Casa/Rabat bought 2015-2020, occupation 2-4 weeks/year (summer holidays), estimated annual rental value 50,000-80,000 MAD, TH+TSC 8,000-12,000 MAD. Case 2 (21%) : MRE retirees in Morocco 4-5 months/year but foreign primary residence declaration. Case 3 (17%) : inheritance from deceased parent — inherited property not fiscally regularized.
2. 2. Exact penalty schedule by delay duration 2026
Penalty is calculated by CALENDAR month started (not by day). Month 1 = fixed 5% penalty ; each subsequent month adds 0.5%. Legal cap : 25% (reached at 41 months delay ≈ 3.5 years).
| Delay duration | Penalty calculation | % of TH/TSC due | Example on 10,800 MAD |
|---|---|---|---|
| 1-30 days (month 1) | 5% fixed | 5.0% | + 540 MAD = 11,340 MAD |
| 31-60 days (month 2) | 5% + 0.5% | 5.5% | + 594 MAD = 11,394 MAD |
| 3 months | 5% + (2 × 0.5%) | 6.0% | + 648 MAD = 11,448 MAD |
| 6 months | 5% + (5 × 0.5%) | 7.5% | + 810 MAD = 11,610 MAD |
| 12 months (1 year) | 5% + (11 × 0.5%) | 10.5% | + 1,134 MAD = 11,934 MAD |
| 24 months (2 years) | 5% + (23 × 0.5%) | 16.5% | + 1,782 MAD = 12,582 MAD |
| 36 months (3 years) | 5% + (35 × 0.5%) | 22.5% | + 2,430 MAD = 13,230 MAD |
| ≥ 41 months | CAP reached | 25.0% (max) | + 2,700 MAD = 13,500 MAD |
Note
WARNING : the 5-25% penalty applies to combined TH + TSC base. If you accumulate 3 unpaid years (2023+2024+2025), each fiscal year carries its own penalty — total due may exceed 35,000 MAD for a Casa property worth 1.5M MAD. Beyond 4 years unregularized, DGI launches ATD on Moroccan bank accounts or blocks property sale at notary (refusal to issue fiscal certificate). Regularize at month 1-3 is by far the economically optimal option.
3. 3. How to regularize late TH : step-by-step procedure
2026 procedure 90% dematerialized — feasible from abroad without travel to Morocco. Count 30-60 minutes (first time) or 10-15 minutes (already active Simpl-IR account).
Step 1 — Retrieve property TH roll code (5 min)
TH roll code is a unique identifier per property and per fiscal year (different from land title number). Where to find it : (a) old paper TH notice received at Moroccan address (if caretaker, neighbor, syndic forward it), (b) online on dgi.gov.ma > "TH Roll Consultation" section with your tax ID (IF) + CIN/Passport number, (c) phone call to DGI call center 080 200 3737 (free from Morocco, paid from abroad via free WhatsApp Business DGI), (d) physical visit to local revenue office (commune where property is located). MRE tip : ask a relative in Morocco to retrieve roll code if Simpl-IR account not yet active.
Step 2 — Create / reactivate Simpl-IR account (10 min)
Go to portailpro.tax.gov.ma (DGI Simpl-IR portal). Click "Sign up" if first access. Fill in : tax ID (IF) — find on old TH notice or request from DGI, CIN or passport, valid email, phone (Moroccan mobile preferred for SMS OTP code reception, otherwise foreign number accepted in 2026), strong password. Validation : confirmation email sent within 10 min + SMS OTP code. Activate account. NOTE : if account created then forgotten > 2 years, request password reset (email link).
Step 3 — Check exact amount due with penalties (3 min)
In Simpl-IR : menu "Local Taxes" > "TH/TSC" > enter roll code + fiscal year. System displays : (a) TH gross base, (b) TSC gross base, (c) Late penalty automatically calculated at today's date, (d) Total to pay. Verify that the rental value retained by DGI matches your property (in case of obvious overvaluation, see section 7 appeals). Print or screenshot this screen before payment (proof of breakdown).
Step 4 — Pay online by bank card (5 min)
Click "Pay now". 4 modes accepted in 2026 : (1) Moroccan bank card (Visa/Mastercard CMI), (2) Foreign bank card (international Visa/Mastercard — conversion fees ~ 1-2% depending on your bank), (3) Bank transfer with DGI IBAN provided in interface (48-72h validation delay), (4) Wafacash or MoneyGram at Morocco agency with file reference (useful if a relative pays for you). CMI fees : 0 MAD up to 50,000 MAD (free), beyond 0.5%.
Step 5 — Download electronic receipt (2 min)
24-72h after payment validation, download fiscal receipt in PDF format (Simpl-IR > My payments). This receipt is MANDATORY for : (a) future property sale (notary requires it), (b) succession (heirs need justification), (c) home loan application in Morocco, (d) proof in case of later DGI claim. Archive in personal cloud (Drive/iCloud) + send copy to relative in Morocco.
4. 4. Non-resident MRE specifics : TH 2026 special rules
Non-resident MRE status (occupation < 6 months/year in Morocco) imposes TH even if property remains empty most of the year — often misunderstood point generating reassessments + penalties.
Rule 1 — TH fully due even occupation < 6 months/year
TH is calculated on POTENTIAL ANNUAL RENTAL VALUE of property, regardless of actual occupation. An MRE who occupies Casa flat 3 weeks/year pays same TH as resident occupying it 12 months/year. No prorating possible. Only exception : 5-year temporary exemption for PRIMARY residence new construction (≠ MRE secondary residence).
Rule 2 — Progressive rate applied on rental value
TH 2026 schedule : (a) Rental value 0-5,000 MAD/year : 0% (low-income exemption). (b) 5,001-20,000 MAD : 10%. (c) 20,001-40,000 MAD : 20%. (d) 40,001-60,000 MAD : 30%. (e) > 60,000 MAD : 40%. For MRE with Casa Anfa flat rental value 60,000 MAD : TH = (5,000 × 0) + (15,000 × 10%) + (20,000 × 20%) + (20,000 × 30%) = 0 + 1,500 + 4,000 + 6,000 = 11,500 MAD. But 75% ABATEMENT for primary residence only (not MRE). MRE pays 11,500 MAD full ; primary resident would pay 11,500 × 25% = 2,875 MAD.
Rule 3 — TSC systematically coupled (10.5%)
TSC (Communal Services Tax) is INSEPARABLE from TH at payment. 2026 rate : 10.5% of annual rental value for property in urban commune, 6.5% in rural commune. For 60,000 MAD rental value in Casa urban area : TSC = 6,300 MAD/year. Total TH + TSC MRE Casa Anfa : 11,500 + 6,300 = 17,800 MAD/year. 5% late penalty 1 month = additional 890 MAD.
Rule 4 — No bilateral convention exempts TH
France-Morocco / Belgium-Morocco / Spain-Morocco tax treaties cover IR (income tax) and capital gains, NEVER TH. You pay TH in Morocco IN ADDITION to your housing/property tax in country of residence — no double-taxation avoidance mechanism for this local tax. Argument often wrongly raised by MRE "I already pay in France" : not applicable.
Rule 5 — Fiscal proxy possible for declaration
MRE can designate fiscal proxy in Morocco (relative, accountant, lawyer) who handles TH + TSC instead : simple power of attorney formalized by signed letter + CIN/passport copy. Proxy receives notices, can pay at agency and file appeals. Accountant cost : 500-1,500 MAD/year depending on file. Recommended if > 1 property in Morocco or if planning to rent occasionally (TH + rental IR combined).
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5. 5. "Vacant residence > 1 year" case : surtax + possible appeals
Since the 2024 Finance Law (confirmed 2026), properties declared vacant > 12 consecutive months face an additional SURTAX 1-4% of rental value — fiscal objective : combat speculative real estate retention and free up rental stock.
Vacant residence surtax schedule 2026
Year 1 vacancy : no surtax (preliminary verification). Year 2 : surtax + 1% of rental value. Year 3 : + 2%. Year 4 : + 3%. Year 5 and beyond : + 4% (cap). For MRE Casa Anfa rental value 60,000 MAD with property vacant 4 years : surtax = 3% × 60,000 = additional 1,800 MAD/year on top of normal TH+TSC. Cumulative surtax 4 years = 1% + 2% + 3% = 6% × 60,000 = 3,600 MAD to regularize.
How DGI detects property vacant > 1 year
3 cross-referenced data sources : (1) Water consumption LYDEC/REDAL/Amendis : if consumption < 5 m³/year → property presumed vacant. (2) Electricity consumption ONEE : < 100 kWh/year → vacancy presumption. (3) Co-ownership syndic declaration (caretakers track occupation for charges). If vacancy presumption, DGI agent sends verification letter to known fiscal address + visits property (visual inspection).
Appeal 1 — Demonstrate effective occupation
Justify > 1 month cumulative occupation/year by : (a) water/electricity bills last 6 months > 10 m³/300 kWh, (b) Morocco entry stamps on MRE passport proving > 30 days cumulative stays, (c) certificate from building caretaker or syndic (signed plain paper + CIN copy), (d) dated photos of occupied property. Appeal deadline : 60 days after surtax notification. Address to local revenue office + copy to competent Regional Tax Center (CRI).
Appeal 2 — Demonstrate actual rental
If property is actually rented but temporarily unoccupied : produce registered lease + paid rental IR receipts + tenant certificates. Vacancy surtax does NOT apply if property is actively rented (even if temporarily empty between two tenants < 6 months).
Appeal 3 — Property under major works > 6 months
If vacancy linked to structural works (roof repair, compliance upgrade, inheritance to regularize blocking rental) : produce quotes + work invoices + municipal authorizations. Surtax suspension during works duration max 24 months.
6. 6. Online payment procedure dgi.gov.ma from abroad — detailed guide
Overview of TH payment from France/Belgium/Spain/Canada/USA via DGI Simpl-IR platform accessible 24/7.
Prerequisites before connection
(a) Active tax ID (IF) in Morocco — if never activated, create via online form or through relative in Morocco. (b) Simpl-IR account created on portailpro.tax.gov.ma. (c) International bank card Visa/Mastercard activated for online payments (check foreign payment limit with your France/Belgium bank : some block by default beyond 1,500 EUR). (d) Property TH roll code (1 code per property and per fiscal year).
dgi.gov.ma interface 2026
Official URL : portailpro.tax.gov.ma (old tax.gov.ma redirects). Navigation : Login Simpl-IR > Private space > "Local taxes" > "My properties" > select property > fiscal year > "Pay now". System calculates at today's date : TH base + TSC base + Late penalty + Processing fees = total. Payment validation in 3 clicks. Immediate e-receipt + official fiscal receipt within 48-72h.
Foreign cards accepted 2026
Visa : Visa Classic, Visa Premier, Visa Infinite (all European/North American banks). Mastercard : Standard, Gold, Platinum. AMERICAN EXPRESS NOT ACCEPTED. Prepaid cards (Revolut, N26 without permanent balance, Wise) : accepted if sufficient debit + 3D Secure activated. EUR/USD to MAD conversion fees : 0.5-2% depending on issuing bank + sometimes fixed fees 2-5 EUR per transaction.
Plan B — international SWIFT bank transfer
If card refused (limit, 3D Secure, bank anti-fraud), alternative SWIFT transfer to DGI IBAN : (a) download payment notice with DGI IBAN in Simpl-IR, (b) make transfer from foreign bank (typical SWIFT fees 15-40 EUR), (c) transfer attestation to upload in Simpl-IR, (d) DGI manual validation within 5-10 business days. WARNING : penalties continue to accrue as long as transfer not credited — avoid if close to next month threshold.
Plan C — settlement by relative in Morocco
Give TH roll code + tax ID to relative in Morocco who pays for you via : (1) Simpl-IR account (if relative has access as fiscal proxy), (2) Wafacash agency with file reference, (3) local revenue office in cash < 30,000 MAD (anti-money-laundering law 43-05), (4) transfer from their BAM account in your name (TH reference + roll code mention mandatory). Receipt issued in TAXPAYER NAME (you), not payer.
7. 7. Appeals and late TH contestation 2026
3 possible appeal routes if you consider TH or penalties excessive. Strict deadlines : 60 days for amicable claim, 6 months for administrative litigation.
Appeal 1 — Amicable claim for penalty remission
Possible if delay due to exceptional circumstances : relative's death, hospitalization, international move, defective fiscal notice not received (address change not notified). Form : letter to local revenue office Receiver + copy to Regional Director of Taxes. Documents : TH notice, justifying circumstances (certificates), TH base payment proof. DGI may grant total or partial remission of penalties (TH base always due). Response time : 2-6 months. Typical acceptance rate : 30-50% depending on reason.
Appeal 2 — Rental value contestation
If rental value retained by DGI exceeds > 30% market value : appeal possible. Documents : comparable listings Mubawab/Avito Casa equivalent neighborhood (3-5 examples), local real estate agency certificate, private real estate appraisal (1,500-3,500 MAD). Claim to file with CRI within 6 months following TH notification. If DGI refusal, appeal possible Administrative Tribunal (tax lawyer recommended, 5,000-15,000 MAD).
Appeal 3 — Vacancy surtax contestation
See section 5 (3 possible appeal grounds : effective occupation, rental, works > 6 months). Deadline : 60 days after notification.
ATD (Third-Party Notice) procedure timeline
If non-regularization : (a) Month 1-3 delay : automatic DGI SMS + email reminders. (b) Month 4-6 : registered formal notice letter. (c) Month 7-12 : ATD notification to Receiver — possible Moroccan bank account seizure. (d) > 12 months : property sale blocking at notary (refusal to issue anti-mortgage release fiscal certificate). (e) > 24 months : judicial recovery procedure with possible real estate seizure (rare but legally possible). Regularizing at month 1-3 remains by far the economically optimal option.
8. 8. Late TH + MRE home loan coupling — refinancing opportunities
If you regularize multiple years of TH + penalties (10,000-30,000 MAD or more), consider home loan refinancing or buyback to absorb this charge with competitive rate.
Case 1 — Cash-bought property, late TH > 25,000 MAD to regularize
Solution : MRE "existing property collateral" mortgage loan with AWB/BMCE/CIH : rate 4.2-4.8% over 5-10 years, amount 50,000-300,000 MAD. Allows paying TH + maintenance works + other charges in one operation. Advantage : preserves foreign cash flow (avoid large amount transfer).
Case 2 — Ongoing home loan at rate > 5.5%, late TH added
MRE home loan buyback in 2026 : market rate 4.2-4.6% over 15-25 years. On 800,000 MAD remaining capital to buy back at 5.8% rate vs 4.4% new : savings ~ 95,000 MAD over 15-year residual period. TH regularization can be integrated into buyback amount (10-30,000 MAD added to new loan). Our loan buyback simulator calculates the savings.
Case 3 — Inherited property + multiple unregularized TH years
Frequent case : MRE inherits Rabat flat from parent deceased 2022, discovers 4 years unpaid TH+TSC = ~ 50,000 MAD with penalties. Solution : MRE home loan post-inheritance refinancing (participative banks Bank Assafa, Umnia : Murabaha) 80% property value financing over 10-15 years, frees cash flow to settle late TH + compliance works + inheritance notary fees.
Case 4 — Anticipating resale : mandatory regularization
To sell property in Morocco, notary requires DGI fiscal certificate proving 0 TH debt (and rental IR if applicable). No clearance = blocking signature of final deed. Regularize BEFORE listing for sale to avoid 30-60 day fiscal receipt wait (impact on selling price if impatient buyer). Check complete fiscal status via Simpl-IR > "My fiscal account" > "Outstanding debts".
9. 9. 7-action checklist late-paying MRE TH 2026
- Action 1 — CHECK fiscal status : log into portailpro.tax.gov.ma > consult TH+TSC debt all Moroccan properties all fiscal years (create Simpl-IR account if not done — 10 min from abroad).
- Action 2 — RETRIEVE TH roll code for each property (old paper notice, Simpl-IR, or DGI call center 080 200 3737 / free WhatsApp Business DGI).
- Action 3 — CALCULATE total due with penalties at planned payment date (TH base + TSC base + 5-25% penalty depending on delay).
- Action 4 — PAY online by international bank card (CMI 0-0.5% fees) OR SWIFT transfer if card refused (15-40 EUR bank fees).
- Action 5 — DOWNLOAD + ARCHIVE fiscal receipt PDF in personal cloud (Drive/iCloud) + send copy to relative in Morocco.
- Action 6 — DESIGNATE fiscal proxy in Morocco (relative, accountant 500-1,500 MAD/year) if you plan not to manage upcoming fiscal years yourself.
- Action 7 — IF debt > 25,000 MAD : consider MRE home loan buyback or mortgage to preserve cash flow + obtain 4.2-4.6% rate over 15-25 years.
Concrete action plan to roll out in next 30 days for MRE late on 2026 TH/TSC payment.
Note
LEGAL REMINDER : TH fiscal statute of limitations in Morocco is 4 years (beyond which DGI can no longer claim). BUT if you want to sell property before 4 years, notary will require fiscal certificate = you will still need to pay all years due. No optimization possible by 'waiting'.
10. FAQ
Q.When should housing tax be paid in Morocco in 2026 ?
Q.What are the penalty amounts for late MRE TH 2026 ?
Q.How to pay housing tax from abroad for MRE 2026 ?
Q.Does a non-resident MRE have to pay TH even if occupying property less than 6 months ?
Q.What is the TH surtax for vacant residence in Morocco 2026 ?
Q.What happens if I don't pay TH in Morocco for several years ?
Q.What is the housing tax rate in Morocco in 2026 ?
Q.How to retrieve TH roll code for my property in Morocco 2026 ?
Q.Can late TH penalties be waived in Morocco 2026 ?
Q.TH or TSC : what difference and how to distinguish 2026 ?
Refinance your MRE home loan to absorb late TH
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