Taxation of a warehouse in Morocco arises at four moments: on purchase (registration duties, land registry, notary, i.e. 6 to 8% of the price), during ownership (business tax, municipal services tax, tax on undeveloped urban land), on rents (corporate or income tax, VAT depending on the landlord) and on resale (property profit or capital gain).
Industrial property taxation is manageable when anticipated, painful when discovered. The stages below map the main taxes — exact rates evolve with each finance law, so have your case confirmed by the DGI or an accountant.
1. At purchase
Registration duties and land registry fees apply to the acquisition, with reduced schemes in some investment frames; notary fees add on. Budget several percent of the price in total transaction costs.
2. During ownership
The main recurring taxes are the business tax (taxe professionnelle, with exemption years for new activities), the municipal services tax, and corporate or income tax on the operating results. Companies in acceleration zones benefit from a specific reduced corporate-tax regime.
3. If you rent it out
Rental income is taxed at the owner's level (IS or IR depending on the structure), and professional rents generally carry VAT — the lease should state prices excluding tax. Structure matters: holding through a company changes the whole picture.
4. At resale
Capital gains are taxed differently for individuals (property capital-gains regime) and companies (result taxed at IS). Improvement works with invoices raise the acquisition cost — keep every document. See also our seller's guide and the incentives of the Investment Charter.
Frequently asked questions
What costs to budget when buying a warehouse?
An envelope of around 6 to 8% of the price for registration duties, land registry fees and notary fees.
Which annual taxes on an industrial unit?
Business tax (with a temporary exemption for new companies), municipal services tax, and tax on undeveloped urban land for a plot left bare.
Is warehouse rent subject to VAT?
It depends on the landlord's status and the nature of the lease: settle it with your accountant when drafting the contract, as it determines VAT recovery on works.
How to reduce tax on resale?
Keep all proof of works: they increase the cost price and reduce the taxable base accordingly.
Sources and verification
- DGI — General Tax Code, updated by each finance law
- General Tax Code — taxe professionnelle and local taxes
- Chartered accountant / notary — case-specific confirmation
Regulations evolve: have your situation confirmed by the competent authority or an advisor (lawyer, notary, accountant) before any commitment.
Last updated: 1 August 2026 — Hangar Maroc.