What tax will you pay when reselling your property in Morocco? This free TPI calculator (Property Profits Tax) estimates the tax due on your capital gain, at a 20% rate with a minimum of 3% of the sale price.

How is the TPI calculated in 2026?

The TPI amounts to 20% of net profit, avec un minimum of 3% of the sale price (the higher amount applies).

• Net profit = sale price − (revalued purchase price) − deductible costs and works
• TPI = max(20% of profit; 3% of sale price)

The tax administration applies a revaluation coefficient to the purchase price based on the holding period; this tool does not include it and therefore gives a conservative estimate.

Exemptions to know about

The sale of a main residence occupied for at least 6 years is exempt. Exemptions also exist for small profits (under 30 000 MAD/year) and depending on the holding period. In Marrakech as in Agadir, have your case validated by a notary.

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Frequently asked questions

What if I sell at a loss?

Even without profit, the minimum of 3% of the sale price is still due, except in exemption cases (for example a main residence held for 6 years).

Is the main residence always exempt?

Yes, if it was your main residence for at least 6 consecutive years before the sale. Other conditions may apply.

Indicative estimate based on Moroccan tax rules in force in 2026 (DGI, 2025 Finance Act). Actual amounts depend on your overall situation, possible exemptions and the tax administration’s assessment. This tool does not constitute tax advice: consult a professional. Source: DGI (tax.gov.ma).

Property profits tax (TPI) in Morocco: key points for 2026

The TPI amounts to 20% of net profit with a minimum of 3% of the sale price; a main residence held for 6 years is exempt. The applicable rules are based on the General Tax Code and the Finance Act; scales and rates may change every year.

How should you use the result?

This tool gives an instant estimate from your figures. For an investment decision in Marrakech, Agadir or elsewhere in Morocco, cross-check it with our other calculators (yield, cash flow, taxes) and have your case validated by a professional.

Support from Armonia Solutions

Armonia Solutions advises investors in Morocco, Marrakech and Agadir on structuring, financing and optimizing their rental project.

More frequently asked questions

What if I sell at a loss?

The minimum of 3% of the sale price is still due, except in exemption cases such as a main residence held for 6 years.

Are the default values reliable?

They are 2026 orders of magnitude to adjust to your actual situation. The tool is no substitute for personalized advice.

To go further: discover all our free practical tools and check the official source Direction Generale des Impots (DGI).

Read also: Residence Tax in Morocco: A Comprehensive Analysis