Morocco » Taxes

Capital Gains	VAT	Rental Income Tax

Capital Gains

Capital gains tax is charged at 20% of profit with a minimum of 3% of the sale price if the property is sold within 5 years. If the property is sold before 10 years capital gains is charged at 10% and 0% after 10 years. Capital gains tax is based on the sale price less the purchase price. 

VAT

Value-added tax with a standard rate of 20%, but with various reduced rates from 7% to 14% for more basic goods and services.

Rental Income Tax

Investors pay 13.50% on the rental value of the property.