As part of our support in real estate taxation in Morocco, Atlasimmobilier provides you with the 2026 IPT revaluation coefficients, now available in the appendix at the bottom of this article. These coefficients are a key element in accurately anticipating the amount of tax on real estate profit when reselling.
Before consulting them, here is a summary of the essential rules, based on our complete guide available here:
https://atlasimmobilier.com/juridique-fiscal/tpi-au-maroc-comprendre-la-taxe-sur-la-plus-value/
Reminder: how IPT works in Morocco
The Tax on Real Estate Profits (TPI) applies to the resale of a property when a capital gain is realized. It corresponds to the difference between the sale price and the revalued acquisition price.
The mechanism is based on three elements:
The acquisition price, corrected by an official coefficient
The flat-rate addition of 15% for acquisition costs
Comparison with the actual selling price
The resulting capital gain is taxed at 20%. If there is no capital gain, a minimum contribution of 3% of the sale price remains payable.
Why 2026 coefficients are essential
Revaluation coefficients are used to update the purchase value of your property according to the length of time it has been held. Correct use of these coefficients is essential for :
Evaluate your tax base correctly
Avoid overestimating capital gains
Anticipate your tax situation before the sale
That’s why we’ve made the 2026 coefficients available as images at the bottom of this article, for easy consultation and use.
Anticipating IPT: a strategic step
Since 2023, it has been possible to request a prior opinion from the tax authorities within 30 days of the preliminary sales agreement. This secures the tax amount and avoids any uncertainty at the time of final signature.
Payment of the IPT is generally made to the notary and is in full discharge of any liability, meaning that no subsequent adjustment can be applied to this profit.
Atlasimmobilier Advice
Mastering IPT means securing your real estate transaction. Thanks to our 2026 coefficients and our expertise, we can help you :
Accurately estimate your tax situation
Optimize your resale strategy
Structure your transaction in complete security
For a personalized analysis of your situation, our team is at your disposal.
