Real Estate Sales in Morocco: The New 2026 Coefficients to Pay Less Taxes

Established by a decree of the Minister of Economy and Finance, Nadia Fettah, this system published in Official Bulletin No. 7486 allows for the adjustment of the initial purchase price of transferred assets or real rights. This updating mechanism is based on the evolution of purchasing power and inflation in Morocco observed over the last eight decades.

To determine the taxable profit, the initial purchase price is multiplied by the coefficient corresponding to the year of acquisition. This technical revaluation mechanically increases the accounting purchase cost, which reduces the amount of income tax (IR/TPI) due by the transferor on real estate gains.

Based on Article II-65 of the General Tax Code, this measure seeks to "guarantee a more equitable calculation of the tax" while strengthening the transparency of the collection process. It is part of the legislative framework established by the 2007 Finance Act, aimed at stabilizing the tax rules during real estate transactions.

The main objective remains the strengthening of "tax justice". Thanks to these coefficients, the executive ensures that the seller is not taxed on a "fictitious profit" resulting solely from the general rise in prices, thus protecting the real profitability of real estate investments.