Morocco Offers Tax-Free Haven for Foreign Property Owners’ Home Furnishings

This measure specifically concerns foreigners who have acquired a residential property in the Kingdom. Unlike permanent residents, these occasional owners can apply for a preferential regime to equip their home. The exemption covers all the duties and taxes usually levied by Moroccan customs.

However, obtaining this facility is not automatic. The Central Administration, through its Special Regimes and Consumer Protection Service, examines each file individually.

The constitution of the file requires several supporting documents. The applicant must first present a title deed or any document attesting to their status as owner, such as a copy of a notarial deed. They also require proof of the repatriation of the currency used to acquire the property. The accepted supporting documents include exchange slips or bank statements attesting to the transfer of funds. This measure is part of the foreign exchange control and makes it possible to verify the regularity of the real estate transaction.

The detailed inventory of the goods to be imported is another crucial element of the file. This document, which must be dated and signed by the applicant, must list all the effects and household items covered by the exemption request.

An affidavit completes these supporting documents. This document, which must be legalized, contains two separate commitments. The applicant undertakes, on the one hand, to reserve the use of the imported goods for their personal or family needs. On the other hand, they agree not to transfer them without the prior approval of the Customs Administration.

This facility is granted only once per beneficiary, on the occasion of the initial furnishing of their residence. This restriction prevents any misuse of the system and maintains its exceptional nature.