# Calculating TPI in Morocco | Capital gains on property

> Official public content from Cameron Immobilier Marrakech.

## Document information

- **Source:** https://www.cameron-marrakech.com/en/tpi-calculation-in-morocco/
- **Canonical URL:** https://www.cameron-marrakech.com/en/tpi-calculation-in-morocco/
- **Language:** EN
- **Content type:** Page
- **Last updated:** 2026-08-10T09:18:24+00:00

## Page content

TPI / real estate capital gains tax in Morocco

## TPI calculator and estimated net sale proceeds

Estimate real estate capital gains tax on a resale in Morocco, including the acquisition price, eligible costs, revaluation coefficient, improvements, financing costs and minimum tax.

Official 2026 coefficient includedTaxable profit / minimum tax comparisonInstantly readable net sale proceeds

[Start the simulation ↓](#cic-calculator-start)

CAMERON
**Property profit tax**
Marrakech · Morocco

Resale taxation

### Anticipate taxes before putting the property on the market

The TPI does not only depend on the difference between purchase price and sale price. The formula takes into account corrective elements, a revaluation coefficient and a minimum perception.

Live result

#### Estimation of the transfer

TPI standard retenue
**—**
Enter the purchase and sale prices: the calculation is updated automatically.

Net sale proceeds**—**

Taxable profit**—**

#### What the calculation distinguishes

The TPI is not a simple percentage applied to the resale.

**Corrected cost price**The purchase price, acquisition costs, eligible works and eligible finance costs first form a single basis, which is then revalued using the applicable coefficient.

**Deux logiques de taxation**The tool compares the tax calculated on taxable profit with the minimum contribution and automatically retains the highest.

**Lecture patrimoniale**You get both the estimated TPI amount and the potential net seller after tax.

**Important**
The result is used to prepare for a sale. It does not replace the validation of the notary, nor the opinion of a tax specialist, nor the analysis of the tax administration.

TPI standard retenue
**—**
—

Estimated net seller
**—**
Sale price – entered selling costs – standard property profit tax

Estimated taxable profit
**—**
After correction of the costs retained

#### Net selling price retained

Sales price less the transfer costs entered.

Montant**—**

#### Acquisition costs retained

Legal package or actual costs depending on the method chosen.

Montant**—**

—

#### Applied coefficient

Revaluation coefficient used for the year of acquisition.

Coefficient**—**

#### Revalued cost basis

Purchase price + acquisition costs + eligible works + eligible finance costs, then revalued together.

Montant**—**

#### Corrected cost price

Tax basis revalued in accordance with the principle set out in Article 65-II of the Moroccan General Tax Code.

Montant**—**

#### Comparatif de taxation

Profit tax vs. minimum contribution.

Profit tax**—**

Cotisation minimale**—**

**Exemption hypothesis**
You indicated that an exemption could apply. The tool does not automatically cancel the tax: this hypothesis must be confirmed by the supporting documents and the competent professional.

Reset tool

Cameron report

#### Download your simulation as a PDF

A designed report with the summary, calculation details and assumptions used. Instant download, with no contact details required.

Download the PDF ↓

or receive it by email

Email delivery

#### Receive the report in your inbox

Your email is used only to send you the report. A commercial enquiry is created only if you request a call back.

Morocco property profit tax calculator

### Estimate property profit tax and net proceeds before a sale

In Marrakech, as elsewhere in Morocco, the advertised sale price is not the amount the seller ultimately receives. Property profit tax should be anticipated using the acquisition price, eligible costs, revaluation, documented works and applicable tax rules.

#### Why calculate net sale proceeds before listing a property?

Knowing the estimated net proceeds helps set a more rational pricing strategy, assess an offer and understand what may actually remain after estimated taxation.

#### Legal package or real costs

The calculator allows different acquisition-cost assumptions to be compared and incorporates the principle of a minimum contribution. The result remains indicative and must be validated against supporting documents by the appropriate professional.

### Frequently asked questions about property profit tax in Morocco

What is property profit tax in Morocco?TPI is the commonly used term for the tax linked to profit realised on certain property disposals. Its calculation depends on the file, eligible costs, revaluation rules and any applicable exemptions.

Is property profit tax simply calculated on the difference between purchase and sale price?No. The calculation can include several adjustments and a minimum contribution. This is why simply subtracting the purchase price from the sale price often gives an incomplete picture.

Does the calculator replace the notary’s calculation?No. It provides a working estimate to prepare a sale or compare scenarios. The final amount must be confirmed against supporting documents and the rules applicable to the file.

2026 tax framework

### Rules included in the property profit tax estimate

The standard calculation applies a 20% rate to taxable real estate profit and compares it with the minimum contribution of 3% of the sale price. For acquisition costs, the statutory allowance is 15% of the purchase price unless documented actual costs are selected.

Under the principle set out in Article 65-II of the Moroccan General Tax Code, the purchase price is increased by acquisition costs, eligible investment expenditure and eligible finance costs before the revaluation coefficient is applied. The coefficients offered by the calculator correspond to the official 2026 schedule published by ministerial order.

Subject to conditions, an exemption may notably apply to the sale of a principal residence used as such for at least five years. The calculator never validates an exemption automatically: the file and supporting documents must be reviewed by the appropriate professional.

Prepare your sale

### Do you want to know the market value before selling?

A property profit tax estimate only makes sense with a realistic sale price. Cameron can help position your property on the Marrakech market.

[Request a valuation →](https://www.cameron-marrakech.com/en/valuation/)[Speak with Cameron](https://www.cameron-marrakech.com/en/contact/)

## Language versions

- [Français — HTML](https://www.cameron-marrakech.com/calcul-tpi-maroc/) — [Markdown](https://www.cameron-marrakech.com/llms-content/page-861-fr.md)
- [English — HTML](https://www.cameron-marrakech.com/en/tpi-calculation-in-morocco/) — [Markdown](https://www.cameron-marrakech.com/llms-content/page-1347-en.md)
