Established by an order from the Minister of Economy and Finance, Nadia Fettah, this system published in Official Bulletin No. 7486 makes it possible to adjust the initial purchase price of the goods or real rights transferred. This updating mechanism is based on the evolution of purchasing power and inflation in Morocco observed over the last eight decades.
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To determine the taxable profit, the initial purchase price is multiplied by the coefficient corresponding to the year of acquisition. This technical revaluation mechanically increases the accounting purchase cost, which makes it possible to reduce the amount of income tax on property profits (IR/TPI) owed by the transferor.
Based on article II-65 of the General Tax Code, this measure seeks to “guarantee a fairer calculation of tax” while strengthening the transparency of the recovery process. It is part of the legislative framework established by the 2007 finance law, aimed at stabilizing tax rules during real estate transactions.
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The main objective remains the strengthening of “tax justice”. Thanks to these coefficients, the executive ensures that the seller is not taxed on a “fictitious profit” which would result solely from the generalized increase in prices, thus protecting the real profitability of real estate investments.