Morocco’s New Tax Rules Shake Up Joint Property Ownership: What Co-Owners Need to Know

According to the 2025 MRE Tax Guide, co-owners are subject to income tax on real estate profits in proportion to the shares held by each of them. This means that:

• Each co-owner must file their own declaration of real estate profits;
• The tax due must be paid at the same time as the declaration, and this, electronically.

The guide also specifies that each co-owner can request a prior opinion from the tax administration regarding:

• the elements for determining the net taxable real estate profit corresponding to their share in the joint ownership;
• the amount of the corresponding tax;
• or, where applicable, the right to benefit from the exemption.

The prior opinion is issued within 60 days of receipt of the request and remains valid for six months. It serves as a certificate of tax settlement or exemption.

This rule applies in particular in the context of joint ownership resulting from an inheritance, but also in any other case of shared ownership.