Housing tax and communal services
Housing tax (TH) due on rental value of occupied housing (primary or secondary). Communal services tax (TSC) funds municipal services (lighting, roads, waste collection). 75% abatement on primary residence.
Who is concerned
Any owner or tenant of housing in Morocco. Communal services tax also applies to professional premises.
Deadlines
Tax notice sent by Receivership between June and October. Payment before last day of 2nd month following collection date. Online payment on DGI portal.
How it works
Rental value determined by tax administration based on objective criteria (area, neighborhood, standing). TH applies progressive scale to this net rental value (after 75% abatement for primary residence). TSC added at unified 10.5% rate (or 6.5% outside urban perimeter).
2026 rates and scales
2026 TH scale: 0 to 5,000 MAD: exempt · 5,001 to 20,000: 10% · 20,001 to 40,000: 20% · Over 40,000 MAD: 30%. TSC: 10.5% urban, 6.5% outside perimeter (applies on 75% of total rental value for primary residence).
Concrete example
Casablanca apartment, annual rental value 36,000 MAD (3,000 MAD/month). Primary residence: 75% abatement → 9,000 MAD net. TH = 5,000 × 0 + 4,000 × 10% = 400 MAD. TSC = 9,000 × 10.5% = 945 MAD. Total annual ≈ 1,345 MAD.
Exemptions
5-year exemptions for new housing (from completion date). Social housing (value ≤ 250,000 MAD): permanent exemption. Persons over 75 with modest income: total exemption on request.
Declarative obligations
Occupancy declaration to municipality at each domicile change. Completion declaration for new constructions. Non-resident owners must designate a tax representative in Morocco.
Penalties for non-compliance
10% surcharge for late payment beyond deadline. Monthly late interest. Possible seizure of salaries or bank accounts after 2 years of non-payment.
Legal optimization tips
- Contest rental value if overvalued (appeal within 30 days after notice receipt)
- Immediately declare vacant housing to avoid vacant housing tax (future measure)
- Benefit from 5-year exemption upon new housing delivery
- For MRE: designate serious tax representative to avoid reminders
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