20% Flat Tax on Rental Income in Morocco 2026: Option and Maths
The 20% final withholding option on rental income in Morocco in 2026: who can opt, how to file, comparison with the IR scale and 3 worked cases.
Guides & Analysis
Yield, mortgage, tax and acquisition costs: everything you need to know. Updated continuously.
Every guide published on MoroccoROI is based on the official texts in force: the 2026 version of the Moroccan General Tax Code (CGI), DGI circular notes, land registry (ANCFCC) fee schedules and Bank Al-Maghrib statistics on mortgage rates. When an article quotes a rate, an allowance or a threshold, it points to the exact rule: 4% registration duties, 1.5% land registry fee, the 40% allowance on rental income, withholding tax at 10% or 15% depending on the annual rent.
The figures in our case studies come from simulations run with our own tools. A Casablanca example uses observed prices per m², a realistic median rent and the full set of Moroccan acquisition costs. You can reproduce every calculation with the rental yield simulator, the mortgage simulator, the Airbnb income estimator or the rental tax calculator. Market data by city is gathered on the cities page.
Guides labelled 2026 are re-checked at every finance law. When a scale changes, the article is updated and the revision date appears at the top. All amounts remain indicative: have any investment decision or tax filing validated by a notary, a tax specialist or a licensed advisor.