Moroccan Expats: New Tax Guide Unveils Secret Weapon for Secure Property Sales

The 2025 Tax Guide for Moroccans Residing Abroad (MREs) indicates that this request may relate either to the elements for determining the net taxable land profit, or to the amount of tax due, or to the right to benefit from the exemption. It must be subscribed electronically, according to a model established by the administration, within 30 days following the date of the sales agreement.

The request must be accompanied by several supporting documents. These include the sales agreement, the purchase contract, the hereditary deed or the inventory after death, as the case may be. Other documents are required depending on the situation: copy of the national identity card, proof of acquisition costs if they exceed 15% of the purchase price, documents attesting to the transfer costs, documents relating to financial costs or investment expenses (building permit, invoices, occupancy permit, etc.).

If the transfer is free of charge, documents establishing the family relationship are required. In the case of kafala, the order of the guardianship judge must be attached. The taxpayer may also add any additional information describing the composition, condition or situation of the property concerned.

The processing time for this request is 60 days from the complete receipt of the file. The administration’s response, whether it validates a tax or an exemption, constitutes a liquidation certificate. This document remains valid for six months from the date of issue.

The guide also provides that co-owners, when a property is held in joint ownership, must each file a separate request for their own share. In this context, the tax administration may individually assess the share of taxable profit or the share exempt for each co-owner.