{"id":302,"date":"2025-09-13T22:06:55","date_gmt":"2025-09-13T22:06:55","guid":{"rendered":"https:\/\/bsauditconseil.com\/?p=302"},"modified":"2025-09-13T22:06:57","modified_gmt":"2025-09-13T22:06:57","slug":"impot-revenus-locatifs-maroc","status":"publish","type":"post","link":"https:\/\/quantispartners.ma\/en\/impot-revenus-locatifs-maroc\/","title":{"rendered":"Imp\u00f4t sur les revenus locatifs au Maroc : nouveaut\u00e9s 2025"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Les <em>revenus fonciers<\/em> ou <em>revenus locatifs<\/em> sont ceux provenant de la mise en location d\u2019immeubles ou parties d\u2019immeubles, \u00e0 usage d\u2019habitation, commercial, industriel, etc. Ils concernent les personnes physiques titulaires de ce type de revenus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En 2025, plusieurs modifications importantes ont \u00e9t\u00e9 apport\u00e9e au \u00e0 l&#8217;impot sur le revenu locatif dans le <a href=\"https:\/\/www.finances.gov.ma\/Publication\/dgi\/2024\/cgi-2025-fr.pdf\">Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI)<\/a> via la Loi de Finances 2025. Nous allons vous pr\u00e9senter dans cet article un aper\u00e7u sur les principaux changement et le traitement des options propos\u00e9es pour l&#8217;imposition sur les revenus locatif.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. Seuils, taux et retenue \u00e0 la source relatifs \u00e0 l&#8217;impot sur les revenus locatifs au Maroc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Voici les principales nouveaut\u00e9s concernant le r\u00e9gime fiscal des revenus locatifs :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u00c9l\u00e9ment<\/th><th>Avant 2025<\/th><th>Nouveaut\u00e9 \/ Disposition 2025<\/th><\/tr><\/thead><tbody><tr><td><strong>Seuil d\u2019exon\u00e9ration \/ retenue \u00e0 la source<\/strong><\/td><td>Revenus fonciers soumis \u00e0 la RAS pour certains montants, seuil inf\u00e9rieur (\u2248 30 000 MAD) avant application de certaines obligations. <\/td><td>Le seuil de la retenue \u00e0 la source (RAS) est relev\u00e9 de <strong>30 000 \u00e0 40 000 dirhams<\/strong> pour les revenus fonciers soumis \u00e0 la RAS. <\/td><\/tr><tr><td><strong>Taux progressif \/ bar\u00e8me de l\u2019IR g\u00e9n\u00e9ral<\/strong><\/td><td>Taux marginaux jusqu\u2019\u00e0 38 %.<\/td><td>Le taux marginal de 38% passe \u00e0 <strong>37 %<\/strong>. Le bar\u00e8me est revu : la premi\u00e8re tranche imposable d\u00e9bute apr\u00e8s 40 000 MAD de revenu annuel. <\/td><\/tr><tr><td><strong>Option du taux lib\u00e9ratoire pour les revenus fonciers<\/strong><\/td><td>Taux non lib\u00e9ratoire de RAS, abattement, etc. <\/td><td>Introduction d\u2019une <strong>option de taux lib\u00e9ratoire de 20 %<\/strong> sur les revenus fonciers, pour ceux soumis \u00e0 la retenue \u00e0 la source, sur la base du montant brut imposable. <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. Modalit\u00e9s d\u2019option pour le taux lib\u00e9ratoire<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Le contribuable doit d\u00e9poser une <strong>demande d\u2019option aupr\u00e8s de l\u2019administration fiscale<\/strong>, par voie \u00e9lectronique, contre r\u00e9c\u00e9piss\u00e9. <\/li>\n\n\n\n<li class=\"\">Une copie du r\u00e9c\u00e9piss\u00e9 doit \u00eatre remise \u00e0 tous les locataires (ou aux personnes charg\u00e9es d\u2019op\u00e9rer la retenue) <strong>au moins 30 jours<\/strong> avant la date d\u2019\u00e9ch\u00e9ance du loyer du mois qui suit le d\u00e9p\u00f4t.<\/li>\n\n\n\n<li class=\"\">L\u2019option prend effet <strong>le mois suivant<\/strong> la remise du r\u00e9c\u00e9piss\u00e9. <\/li>\n\n\n\n<li class=\"\">Si le contribuable ne fait pas l\u2019option, les revenus fonciers seront impos\u00e9s selon le r\u00e9gime normal : retenue \u00e0 la source selon les taux non lib\u00e9ratoires (<strong>10 %, 15 % selon cas<\/strong>), <strong>abattement de 40 <\/strong>% sur les revenus bruts fonciers pour obtenir le revenu foncier net imposable, <strong>puis int\u00e9gration dans le revenu global soumis au bar\u00e8me progressif. <\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">4. D\u00e9claration et obligations fiscales relatives \u00e0 l&#8217;impot sur les revenus locatifs au Maroc<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>D\u00e9claration annuelle du revenu global<\/strong> : Les contribuables qui optent pour le taux lib\u00e9ratoire seront <strong>dispens\u00e9s<\/strong> de d\u00e9clarer la portion des revenus fonciers soumise \u00e0 ce taux lib\u00e9ratoire dans la d\u00e9claration annuelle, pour autant que ces revenus soient soumis \u00e0 la retenue \u00e0 la source lib\u00e9ratoire. <\/li>\n\n\n\n<li class=\"\">En revanche, si une partie des revenus fonciers n\u2019est pas soumise au taux lib\u00e9ratoire, ou si le contribuable n\u2019a pas fait l\u2019option, ces revenus doivent \u00eatre inclus dans la d\u00e9claration annuelle et impos\u00e9s selon les taux progressifs. <\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">5. Avantages et consid\u00e9rations des chacune des options pr\u00e9vue pour le traitement de l&#8217;impot sur les revenus locatifs au Maroc<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Avantage de l\u2019option lib\u00e9ratoire<\/th><th>Risques \/ inconv\u00e9nients<\/th><\/tr><\/thead><tbody><tr><td>Pr\u00e9visibilit\u00e9 fiscale : taux fixe (20 %) sur le brut, simplification (pas de d\u00e9claration annuelle pour ces revenus) <\/td><td>Selon le montant des revenus fonciers nets (apr\u00e8s charges), le r\u00e9gime progressif peut \u00eatre plus avantageux si l\u2019abattement + taux progressif donne un taux effectif inf\u00e9rieur \u00e0 20 %<\/td><\/tr><tr><td>Moins de complexit\u00e9 administrative si tous les revenus fonciers du contribuable peuvent b\u00e9n\u00e9ficier de l\u2019option<\/td><td>Obligation de respecter les d\u00e9lais, bien transmettre le r\u00e9c\u00e9piss\u00e9, tous les loyers soumis \u00e0 la RAS, etc. Sinon, risque de co\u00fbts fiscaux plus \u00e9lev\u00e9s ou de redressement<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">6. Exemples chiffr\u00e9s (2025)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Voici deux sc\u00e9narios illustrant l\u2019impact du choix entre le r\u00e9gime progressif classique et le taux lib\u00e9ratoire :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.leconomiste.com\/sites\/default\/files\/eco7\/public\/note_circulaire_ndeg_736_relative_aux_mesures_fiscales_de_la_lf_2025.pdf\"> ces exemples sont d\u00e9taill\u00e9s dans la note circulaire n\u00b0 736 en lien avec la Loi de Finances 2025. <\/a> <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Exemple<\/td><td>Revenu salarial<br>net annuel<\/td><td>Revenu locatif<br>brut annuel<\/td><td>Option 1 :<br>Bar\u00e8me progressif<\/td><td>Option 2 :<br>Lib\u00e9ratoire 20%<\/td><td>R\u00e9sultat<br>optimal<\/td><\/tr><tr><td>1 : salari\u00e9 + 1 bien (144 000 DH)<\/td><td>120 000 DH<\/td><td>144 000 DH<\/td><td>Revenu<br>global net imposable = 206 400 DH \u2192 IR d\u00fb : 8 568 DH \u00e0<br>payer en plus<\/td><td>RAS<br>lib\u00e9ratoire : 144 000 \u00d7 20% = 28 800 DH (d\u00e9finitif, pas de d\u00e9claration)<\/td><td>\u2705<br>Lib\u00e9ratoire 20% plus simple et souvent plus avantageuse<\/td><\/tr><tr><td>2 : salari\u00e9 + plusieurs biens (324 000 DH)<\/td><td>170 000 DH<\/td><td>324 000 DH<\/td><td>Revenu<br>global net imposable = 278 000 DH \u2192 IR d\u00fb : 30 060 DH \u00e0<br>payer en plus<\/td><td>Our<br>partie lib\u00e9ratoire (20%), une partie bar\u00e8me progressif, selon la remise du<br>r\u00e9c\u00e9piss\u00e9 \u2192 gestion mixte<\/td><td>\u2696\ufe0f<br>D\u00e9pend de la r\u00e9gularisation des r\u00e9c\u00e9piss\u00e9s et du type de locataire<\/td><\/tr><tr><td>3 : salari\u00e9 + petit loyer (36 000 DH)<\/td><td>250 000 DH<\/td><td>36 000 DH<\/td><td>D\u00e9claration<br>obligatoire \u2192 IR d\u00fb : 7 992 DH<\/td><td>RAS<br>lib\u00e9ratoire : 36 000 \u00d7 20% = 7 200 DH<\/td><td>\u2705<br>Si pas d\u2019option \u2192 exon\u00e9ration (car &lt; 40 000 DH) \u2192 0 DH<br>d\u2019imp\u00f4t<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">7. Autres modifications de la LF 2025 \u00e0 surveiller<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">R\u00e9haussement du montant de la <strong>r\u00e9duction d\u2019imp\u00f4t pour charges de famille<\/strong> : de 360 \u00e0 <strong>500 MAD<\/strong> par personne \u00e0 charge. <\/li>\n\n\n\n<li class=\"\">Harmonisation du bar\u00e8me g\u00e9n\u00e9ral de l\u2019IR : seuil exon\u00e9r\u00e9 de 30 000 \u00e0 40 000 MAD, r\u00e9vision des tranches, baisse du taux marginal. Ces mesures affectent la charge fiscale globale, y compris pour les contribuables avec revenus locatifs non optant pour le lib\u00e9ratoire.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Loi de Finances 2025 introduit une r\u00e9forme importante du r\u00e9gime fiscal des revenus locatifs au Maroc :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"\"><strong>Rel\u00e8vement des seuils<\/strong> (exon\u00e9ration \/ retenue \u00e0 la source) \u00e0 40 000 MAD.<\/li>\n\n\n\n<li class=\"\"><strong>Option lib\u00e9ratoire de 20 %<\/strong> pour les revenus fonciers soumis \u00e0 la retenue \u00e0 la source, ce qui simplifie les obligations pour les bailleurs.<\/li>\n\n\n\n<li class=\"\"><strong>Modifications du bar\u00e8me progressif<\/strong> de l\u2019IR, avec taux marginal abaiss\u00e9 \u00e0 37 %, ce qui peut rendre le r\u00e9gime progressif plus attractif selon le montant net des loyers.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Il est essentiel pour chaque propri\u00e9taire bailleur de faire le calcul personnalis\u00e9 : comparer le co\u00fbt fiscal selon le r\u00e9gime classique vs. le lib\u00e9ratoire, en tenant compte des charges, abattements possibles, obligations de d\u00e9claration, etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lire \u00e9galement : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/taxe-enseigne-totem\/\">La taxe d\u2019enseigne et la taxe relative au TOTEM au Maroc : tout ce qu\u2019il faut savoir<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/impot-sur-revenus-de-capitaux-mobiliers\/\">L\u2019Imp\u00f4t sur les Revenus de Capitaux Mobiliers au Maroc en 2025<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/impot-revenus-agricoles-maroc\/\">L\u2019Imp\u00f4t sur les Revenus Agricoles au Maroc en 2025<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/la-taxe-habitation-services-communaux-maroc\/\">La Taxe d\u2019Habitation et la Taxe des Services Communaux au Maroc<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/tva-cession-biens-doccasion-maroc\/\">La TVA sur Cession des Biens d\u2019Occasion au Maroc<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Les revenus fonciers ou revenus locatifs sont ceux provenant de la mise en location d\u2019immeubles ou parties d\u2019immeubles, \u00e0 usage d\u2019habitation, commercial, industriel, etc. Ils concernent les personnes physiques titulaires de ce type de revenus. En 2025, plusieurs modifications importantes ont \u00e9t\u00e9 apport\u00e9e au \u00e0 l&#8217;impot sur le revenu locatif dans le Code G\u00e9n\u00e9ral des [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imp\u00f4t sur les revenus locatifs au Maroc : nouveaut\u00e9s 2025 - 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