Morocco - Apply for a Property Tax

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Procedure

Registering Property in Morocco requires the following process.

In Person

• Step 1Obtain a Property tax Form from the Regional General Tax Authority fill the form and submit it to receive an invoice for Property Tax.

• Step 2 Carry the property tax invoice to the Prefecture office of your area in Morocco to clear the Tax bill.

• Step 3 Pay the amount in cash at the counter at the general tax office.

• Step 4 You will get an acknowledgement for your payment, keep it handy

• Step 5 Receive Tax clearance certificate from Prefecture,

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Required Documents

• pre-sale agreement (Promesse de vente)
• Tax invoice
• Proof of property owners
• proof of tax clearance
• The sales deed signed by the parties.
• ID cards of each party;
• property registration certificate

Office Locations & Contacts

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : [email protected]

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000 .

Eligibility

You should be a Moroccan citizen and your age should be of 18 years.

Fees

Property Tax

Tax Base MAD Tax Rate

• Up to- 5,000 Nil
• 5,000 20,000 10%
• 20,000 40,000 20%
• Over - 40,000 30%

• The general property tax rate is 10% of the assessed rental value, as determined by the local tax authorities.
• If the property is used as a primal residence, only 25% of the assessed rental property value is subject to tax.

Validity

The property tax document is valid for one year only. Every year, you should renew it.

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Processing Time

The processing time is immediate.

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Instructions

• Property taxes are paid annually.
• Property tax must be assessed on the rental value of the property
• You can pay property tax in person.
• You should have valid property tax particulars
• New buildings are exempted from the tax for a 5-year period following completion.
• property owners are required to pay an annual property tax.

Required Information

• Certified copy of National Identity Card of the seller
• Purchase agreement
• Sales contract
• Administrative certificate
• Original Utility bills.
• Receipts of the last four payments of the community services tax or the housing tax

Need for the Document

The Moroccan tax system is modeled after the French system and has quite a few complexities.Every tax system is different and the Moroccan system is no exception. With its tax laws left as a legacy from the French colonial days, it is essential to have a professional guide you through the process. Each case is unique and there is no rule of thumb to go by. Property tax is assessed on the rental value of the property. The general property tax rate is 10% of the assessed rental value, as determined by the local tax authorities. If the property is used as a primary residence, only 25% of the assessed rental property value is subject to tax. Properties occupied as a main or second residence are taxed at progressive rates:

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

http://www.propertyshowrooms.com/morocco/property/morocco-property-tax.asp

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