2026 Housing Tax Calculator (Morocco MRE)
Exact TH + TSC calculation for your MRE situation. Official 2026 CGI scale, 75% abatement explained, 5-year new-build exemption. Free, no sign-up.
Your situation
Best case (75% abatement granted)
7 300MAD / year
Housing tax
1 000 MAD
Municipal services tax
6 300 MAD
- •Property intended as your main residence during stays in Morocco.
- •No other main residence declared in Morocco.
- •The 2025 MRE Tax Guide from the ministry recognizes this abatement.
- •TH taxable base = 60 000 x 25% = 15 000 MAD.
- •TH = 1 000 MAD + TSC = 6 300 MAD.
Conservative case (abatement denied)
17 800MAD / year
Housing tax
11 500 MAD
Municipal services tax
6 300 MAD
- •Some tax offices deny the abatement to MRE not occupying the property year-round.
- •TH taxable base = 60 000 MAD (100%).
- •TH (progressive scale) = 11 500 MAD.
- •TSC = 60 000 x 10.5% = 6 300 MAD.
2026 deadline
DGI suggested date: June 1, 2026. Legal deadline: 60 days after notice receipt (between June and end of September depending on your municipality). After that: 10% penalty. To be safe, pay before June 30.
Legal basis: 2026 CGI articles 19 to 37 (housing tax), articles 33 to 47 (municipal services tax), law 14-25 (DGI management transfer). Indicative simulator based on the 2025 MRE Tax Guide and published DGI doctrine. For complex cases (inheritance, joint ownership, ongoing review), consult a chartered accountant.