The government has tightened monitoring to combat tax evasion and speculative building. Anyone constructing a property over 300m² must declare the actual construction costs to the tax authorities before the end of February.
How to Avoid Fines?
Anyone building a house over 300m²—whether an individual, company, cooperative, or housing association—must submit a declaration of all construction expenses. The declaration should include: Invoices for materials and labor costs.
A certificate from an architect (if the construction is not under a “turnkey contract”).
What Happens If You Don’t Declare? Heavy penalties are in place!
A fine of 2% of the total construction cost.
An additional 500 MAD fine if delayed for more than 30 days.
Worst case: Full tax audit, which could significantly impact your finances.
Stronger Tax Monitoring – No Way to Evade!
The government uses advanced digital technologies to track construction activities, analyzing: Land purchase records.
Construction timelines.
Repeated building projects by the same individuals.
People constructing large properties and selling them without proper tax declarations are now classified as real estate developers and must pay taxes just like property companies.
Additional Fees Apply
When submitting your declaration, you must pay a social contribution based on the property size: 60 MAD/m² for 301–400m².
100 MAD/m² for 401–500m².
150 MAD/m² for properties over 500m².
Bottom Line: Declare or Face the Consequences! It’s a legal requirement—any delay or evasion will result in fines and tax audits.
Monitoring has increased—digital tracking makes it easier for authorities to catch undeclared projects.
Don’t risk penalties—submit your declaration on time and stay safe!
source : fesnews media