Taxes
Morocco — Tax: Capital Gains
Morocco taxes individuals' real estate gains at a flat 20% (minimum 3% of the sale price), exempt after six years as a principal residence, and securities gains at 15% to 20%.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Morocco individual income determinationLast reviewed: 2026-10-26
Key facts
- Real estate capital gains are taxed at a flat 20%, and the tax cannot be lower than 3% of the selling price.
- The purchase price is updated by a cost-of-living coefficient set by the tax authorities; gains are exempt if the property was the principal residence for at least six years.
- Securities gains are taxed at 15% for listed shares and 20% for non-listed shares and bonds.
- No exemptions are listed for securities gains.