Rental-income tax calculator (IRG revenus fonciers)

The rental-income tax (IRG revenus fonciers) is levied on the annual gross rent received by the landlord (no charge deduction). This tool computes the tax by the rental's type and amount.

Two regimes by the 1,800,000 DA/year threshold: the **libératoire** regime (annual rent ≤ 1,800,000 DA) – 7% housing, 15% commercial/professional, 15% industrial land, 10% agricultural land; and the **provisional** regime (above 1,800,000 DA) – 7% as a down payment, credited against the final global-IRG assessment (with a 25% abatement for housing). Indicative result.