Morocco housing tax 2026: real deadline (June or July?), full scale, MRE abatement and calculator
The June 1, 2026 date is everywhere, but the real legal deadline depends on your municipality. Full scale, 75% MRE abatement, 5-year new-build exemption, remote payment, 10 mistakes to avoid and free calculator included.
Article updated on May 25, 2026 by the LesMRE editorial team. Official sources: DGI (tax.gov.ma), ministry in charge of MRE, 2026 CGI, law 14-25.
30-second summary
| Key point | 2026 value |
|---|---|
| DGI suggested date | June 1, 2026 |
| Real legal deadline | 60 days after notice receipt (mid-August to end of September depending on municipality) |
| Late penalty | 10% + 5% first year + 0.5% per additional month |
| Tax collector | DGI (since law 14-25, no longer municipalities) |
| Exempt bracket | 0 to 5,000 MAD annual rental value |
| Maximum TH rate | 30% above 40,000 MAD |
| Main residence abatement | 75% on rental value |
| Urban TSC rate | 10.5% (no abatement) |
| Peripheral TSC rate | 6.5% (no abatement) |
| New build exemption | TH + TSC for 5 years |
| Payment channels | tax.gov.ma, Moroccan banking apps, branches |
| Free MRE calculator | /en/outils/simulateur-taxe-habitation-mre |
Why everyone talks about June 1 (and why it is misleading)
DGI and Moroccan press (Telquel, Le Brief, Aujourd'hui le Maroc, EcoActu, Lebrief) communicate June 1, 2026 as the deadline. It is actually a suggested date to push for spontaneous payment, not a hard deadline.
Real payment depends on the tax notice (role) being issued by the DGI. Three cases:
| Situation | Applicable deadline | Risk |
|---|---|---|
| You pay spontaneously before June 1 | No waiting for notice | None |
| You wait for the notice | 60 days after receipt | None if you respect 60 days |
| You exceed 60 days after the notice | Beyond legal deadline | 10% + 5% + 0.5%/month penalty |
Notices arrive between June and August 2026 depending on municipalities. Real deadline is between mid-August and end of September 2026. To be 100% safe, regardless of your municipality: pay before June 30, 2026.
What changed in 2026: management transferred to DGI
The entry into force of law 14-25 (published in the Official Bulletin in 2025) transfers the management of TH and TSC from municipalities to the General Tax Directorate (DGI). Before / after comparison:
| Aspect | Before (until 2024) | Since 2025 (law 14-25) |
|---|---|---|
| Notice issuer | Municipality | DGI |
| Notice retrieval location | Municipal tax service | tax.gov.ma + mail |
| Payment | Municipal treasury | tax.gov.ma, banks, tax offices |
| Data centralization | None | DGI national database |
| MRE visibility | Almost none without traveling | Online with tax ID |
For MRE, this is a real positive change. Before, many would collect the notice on site during summer holidays. Today, you can check and pay online, no intermediary needed, from anywhere.
The 2026 official scale (CGI article 23, unchanged)
TH progressive scale
| Annual rental value bracket | TH rate |
|---|---|
| 0 to 5,000 MAD | 0% |
| 5,001 to 20,000 MAD | 10% |
| 20,001 to 40,000 MAD | 20% |
| Above 40,000 MAD | 30% |
Main residence abatement: 75% on rental value before calculation. A 60,000 MAD VL becomes a 15,000 MAD taxable base.
TSC rate (CGI article 33)
| Property zone | TSC rate | Abatement |
|---|---|---|
| Urban center (municipal perimeter) | 10.5% | None |
| Peripheral / less urban area | 6.5% | None |
TSC applies to 100% of the rental value, even for a main residence.
The critical point for MRE: the 75% abatement
The question MRE owners ask most often: am I entitled to the 75% abatement on my villa in Morocco, if I only live there in summer?
The answer depends on the source:
| Source | Position on MRE abatement |
|---|---|
| 2026 CGI article 23 | "Main residence" of the taxpayer, occupied as such by themselves, spouse, ascendants or direct descendants |
| 2025 MRE Tax Guide (ministry) | Abatement accepted if property is intended as main residence during stays, not rented, no other main residence in Morocco |
| Published DGI doctrine | Refers to CGI, no MRE-specific clarification |
| Field practice (tax offices) | Variable by municipality: some accept, others deny arguing MRE does not occupy the property year-round |
To secure your position:
- •Clearly declare your property as main residence in Morocco, in writing.
- •Do not rent it out.
- •Keep proof of stays in Morocco (flight tickets, passport stamps, local bills).
- •Avoid having another main residence declared in Morocco.
- •If the tax office refuses, contest by registered mail citing CGI article 23 and the 2025 MRE Tax Guide.
Our MRE calculator shows both scenarios (with and without abatement) so you see the figures in your specific case.
Five real chiffred simulations
Case 1: Morocco resident, main residence in Casablanca
- •Rental value: 60,000 MAD, urban zone
- •TH with 75% abatement: base 15,000 MAD = 1,000 MAD
- •TSC: 60,000 x 10.5% = 6,300 MAD
- •Total: 7,300 MAD / year
Case 2: MRE in France, villa in Rabat used 2 months a year
- •Rental value: 60,000 MAD, urban zone
- •TH without abatement: base 60,000 MAD = 11,500 MAD
- •TSC: 6,300 MAD
- •Total: 17,800 MAD / year
If DGI accepts the abatement: back to 7,300 MAD. Difference of 10,500 MAD / year on the single question of the abatement.
Case 3: MRE, new build apartment in Tangier delivered in 2024
- •Rental value: 30,000 MAD, urban zone
- •TH: exempt 5 years (2025 to 2029) = 0 MAD
- •TSC: exempt 5 years = 0 MAD
- •Total: 0 MAD until 2029, then resumes in 2030
Case 4: MRE, rented apartment in Marrakech
- •Rental value: 36,000 MAD, urban zone
- •TH: paid by tenant, not by you = 0 MAD for owner
- •TSC: 36,000 x 10.5% = 3,780 MAD (owner's burden)
- •Owner total: 3,780 MAD / year (rental income separately taxed under IR foncier)
Case 5: MRE, family house in Agadir occupied by parents
- •Rental value: 48,000 MAD, urban zone
- •TH with 75% abatement (direct family, CGI art. 23): base 12,000 MAD = 700 MAD
- •TSC: 48,000 x 10.5% = 5,040 MAD
- •Total: 5,740 MAD / year
The 75% abatement is automatically accepted by DGI here, because direct-line ascendants occupy the property for free. The most protected situation.
New build: full 5-year exemption
New constructions and additions (extension, raising, major transformation) benefit from a full TH + TSC exemption for 5 years, starting the year after completion. Legal basis: CGI articles 22 (TH) and 33 (TSC).
| Completion year | Exemption period | Taxation resumes |
|---|---|---|
| 2024 | 2025 to 2029 | 2030 notice |
| 2025 | 2026 to 2030 | 2031 notice |
| 2026 | 2027 to 2031 | 2032 notice |
| 2023 | 2024 to 2028 | 2029 notice |
| 2022 | 2023 to 2027 | 2028 notice |
The simulator applies this automatically when you enter the completion year.
Important: the exemption applies only if you have declared the completion to the municipality (formerly) or DGI (since law 14-25). Without declaration, the tax office can impose retroactively.
How to pay from abroad: 6-step guide
Step 1: Get your tax ID (IF)
If you have never paid tax in Morocco, request your tax ID (IF) from the tax office or DGI. It is an 8-digit number used for all Moroccan taxes.
Step 2: Create an account on tax.gov.ma
Go to tax.gov.ma, click "Espace particulier" or "Taxpayer area", create an account with your IF, name, email and password.
Step 3: Check your 2026 notice
Once logged in, find your tax notices by year and property. Verify the rental value, rate applied, abatement (if applicable) and total amount.
Step 4: Choose your payment method
| Method | For whom | Advantage |
|---|---|---|
| Moroccan banking app | MRE with Morocco account | No exchange fees, instant payment |
| International Visa / Mastercard via tax.gov.ma | MRE without Morocco account | No travel needed, 24/7 |
| Bank transfer to Treasury account | Large amounts, grouped transfers | Traceable but 1 to 3 days |
| Payment by relative in Morocco | MRE without digital access | Simple if you trust them |
Step 5: Keep the receipt
Download the payment receipt after transaction. Store it in a secure cloud. It is your proof in case of dispute or future audit.
Step 6: Verify DGI registration
48h to 72h after payment, return to tax.gov.ma and check the notice is marked "Paid". If not, contact DGI via the contact form.
Comparison of the 6 major Moroccan banks for payment
| Bank | TH payment via app | TH payment via web | Fees |
|---|---|---|---|
| Attijariwafa Bank | Yes (Damancom section) | Yes | No specific fees |
| BMCE Bank of Africa | Yes | Yes | No specific fees |
| Banque Populaire (BCP) | Yes (Pocket Bank) | Yes | No specific fees |
| CIH Bank | Yes | Yes | No specific fees |
| Crédit du Maroc | Yes | Yes | No specific fees |
| Société Générale Maroc | Yes | Yes | No specific fees |
All these banks allow tax payment (TH, TSC, IR foncier, TPI, IS) via "Paiement impots" or "Damancom" section. No additional bank fees for these administrative payments.
Glossary of essential terms
| Term | Meaning |
|---|---|
| TH | Housing tax (on property occupancy) |
| TSC | Municipal services tax (on ownership, no abatement) |
| VL | Annual rental value (theoretical rent set by municipality or DGI) |
| Role | Collective tax notice issued by the administration |
| Abatement | Reduction applied on taxable base before rate calculation |
| Main residence | Property serving as main home for taxpayer or direct family |
| Exemption | Total removal of tax over a given period |
| Penalty | Extra charge for late payment |
| DGI | General Tax Directorate |
| CGI | General Tax Code |
| IF | Tax Identifier (8-digit number) |
| Damancom | Joint banking platform for tax payments in Morocco |
The 10 mistakes MRE must absolutely avoid
- •Believing June 1 is a hard deadline: it is a suggested date, real deadline is 60 days after the notice.
- •Not declaring property as main residence: without written declaration, tax offices often deny the 75% abatement.
- •Renting out the property while still declaring it as main residence: incompatible, you lose the abatement.
- •Forgetting to declare completion of a new build: without declaration, the 5-year exemption can be denied.
- •Paying late because the notice never arrived by mail in Morocco: log in to tax.gov.ma to retrieve it.
- •Not keeping proof of stays in Morocco: they help prove occupancy as main residence.
- •Having two main residences declared in Morocco: the tax office accepts only one, the other becomes a secondary residence (no abatement).
- •Confusing TH and TSC: TSC is due on 100% of VL, no abatement, even when rented.
- •Not contesting a rental value error within 30 days: past this deadline, the VL is locked for the year.
- •Paying by international money order or Western Union: not accepted for Moroccan taxes. Prefer tax.gov.ma or banking apps.
2026 calendar month by month
| Month | What happens |
|---|---|
| January | Deadline to declare changes (acquisition, sale, vacancy, demolition): January 31 |
| February | DGI prepares the tax rolls |
| March | DGI press communications on the June 1 date |
| April | You can already pay spontaneously on tax.gov.ma |
| May | Same, tax offices open |
| June 1 | DGI suggested date (not a hard deadline) |
| June to August | Notice emission by municipalities |
| June to September | Legal payment deadline: 60 days after receipt |
| September 30 | Maximum cutoff beyond which 10% penalty systematically applies |
| October to December | Late payment recovery, cumulative penalty |
Calculate your case in 1 minute
Our 2026 MRE housing tax calculator takes into account:
- •Annual rental value and zone (urban or peripheral)
- •Occupancy status (MRE pied-a-terre, rented, direct family, vacant)
- •Completion year (for the 5-year exemption)
- •Whether you have another main residence in Morocco (impacts abatement)
For MRE pied-a-terre, it shows both scenarios (with and without abatement) so you can prepare if the tax office refuses. Instant calculation, no sign-up, totally free.
FAQ: the 10 most asked MRE questions
1. What is the real 2026 Morocco housing tax deadline? 60 days after receiving the tax notice, which arrives between June and August depending on your municipality. The June 1 date is a suggested date for spontaneous payment. To be 100% safe: pay before June 30, 2026.
2. Are MRE entitled to the 75% housing tax abatement? In principle yes, if the property is intended as main residence during stays in Morocco and no other main residence is declared. In practice, some tax offices refuse. Keep your proofs and request it in writing.
3. How to pay my housing tax from France, Belgium or Canada? Three options: your Moroccan bank app, direct account on tax.gov.ma with international Visa / Mastercard, or payment by a relative in Morocco with your tax ID.
4. My apartment is new, do I have to pay? No if less than 5 years since completion. Full TH + TSC exemption. Taxation resumes year 6. Provided you declared the completion.
5. If I rent out my property, who pays what? Owner always pays TSC (10.5% urban, 6.5% peripheral). Housing tax owed by occupant: when rented, tenant pays TH. Rental income separately taxed under IR foncier.
6. What happens if I pay late? 10% penalty beyond legal deadline, then 5% first year and 0.5% per additional month. The amount can double in a few years.
7. How to know my rental value? It is shown on your tax notice. Otherwise, estimate (theoretical monthly rent x 12) or count 4 to 6% of property market value. DGI theoretically revises it every 5 years (+2%).
8. If I don't occupy my property and it is vacant, do I pay? Yes, but without abatement. TH and TSC remain due on 100% of rental value. Prolonged vacancy over a year can be declared for a reduction, rarely granted.
9. My parents live in the family house in Morocco, am I entitled to the abatement? Yes, automatically. CGI article 23 accepts the 75% abatement when the property is occupied for free by direct ascendants or descendants of the owner.
10. How to contest my housing tax in Morocco? You have 30 days after receipt to contest by registered mail to DGI. Include all proofs (property title, residence certificate, stay proofs). Beyond that, contestation is harder but still possible via litigation.
Official sources and references
- •2026 General Tax Code (CGI), articles 19 to 47 (housing tax and TSC), published by DGI.
- •Law 14-25: transfer of housing tax management to DGI (Official Bulletin 2025).
- •2025 MRE Tax Guide, ministry in charge of Moroccans residing abroad (mre.gov.ma).
- •Official DGI portal: tax.gov.ma.
- •2026 Moroccan press coverage: Telquel, Aujourd'hui le Maroc, Le Brief, EcoActu, Lebrief, MAP, Médias 24.
- •Related LesMRE guide: Morocco housing tax and TSC for MRE.
This article is informational. For complex cases (inheritance, joint ownership, ongoing review, litigation), consult a chartered accountant or tax lawyer.
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