Atlasimmobilier practical guide – Real estate taxation in Morocco
Sellers often ask: “How much tax will I have to pay if I sell my property in Morocco? The answer can be summed up in three letters: TPI, or taxe sur le profit immobilier, a tax that’s simple to calculate but important to anticipate. Here are the essentials for understanding how it works, estimating the amount and optimizing your resale operation.
What is IPT in Morocco?
TPI is the tax levied by the Moroccan tax authorities on capital gains realized on the resale of a property. It applies to both individuals and companies, and is one of the main taxes to be taken into account when selling a property.
It applies whenever the sale price exceeds the revalued acquisition price. If there is no capital gain, only a minimum contribution of 3% is due.
How is IPT calculated? – A very simple mechanism
The calculation has a clear and transparent basis:
Purchase price
× revaluation coefficient (published annually by the French tax authorities)
- flat-rate acquisition costs of 15%
= retained sale price
The difference between the actual sale price and the retained transfer price is your taxable capital gain.
- If positive, it is taxed at 20%.
- If it is zero or negative, only the minimum contribution of 3% of the sales price is due.
Simplified calculation example
You bought a property for 1,000,000 MAD 10 years ago.
- Revaluation coefficient: 1.20
- Acquisition costs: 150,000 MAD
Retained sale price: 1,000,000 × 1.20 + 150,000 = 1,350,000 MAD
Sale price: 1,800,000 MAD
Taxable capital gain: 1,800,000 – 1,350,000 = 450,000 MAD
IPTpayable: 20% × 450,000 = 90,000 MAD
Requesting prior administrative approval
Since July 1, 2023, it has been possible – and often recommended – to request a prior opinion from the tax authorities on the estimated amount of the IPT. This request must be made within 30 days of signing the preliminary sales agreement.
This notice makes it possible to anticipate precisely the amount to be paid, and avoid unpleasant surprises when the final deed is signed.
Payment of IPT: a discharge obligation
TPI is paid at the time of sale, generally through the notary. It is a final payment, meaning that once it has been paid, no subsequent adjustment can be claimed on the same profit.
Exceptions and special cases
Certain situations benefit from total or partial exemptions, in particular:
- Sale of a principal residence occupied for more than 6 years;
- The sale of an asset with a value below a certain threshold;
- Free transfers under certain family conditions.
On request, Atlasimmobilier can provide you with a personalized estimate of your IPR based on your property, your ownership history and the applicable tax regimes.
Atlasimmobilier Advice
Anticipating IPR is an essential step in your resale strategy. Our team can help you :
- Calculate your capital gain and the tax due;
- Optimize tax timelines (e.g. request for prior notice) ;
- Structuring the transaction to minimize tax risks.
FAQ – TPI Morocco 2025
1. When do I have to pay IPT?
When the final deed of sale is signed, usually by a notary.
2. Can I be exempted?
Yes, especially if the property has been your principal residence for more than 6 years.
3. What happens if I lose money on resale?
If no capital gains are realized, only the minimum contribution of 3% of the sale price is due.
4. Can I contest the amount calculated by the administration?
Yes, in particular by requesting prior notice within 30 days of the compromise.
Property revaluation coefficient Morocco 2025 :

