Part of the difficulty with administration is not procedural but lexical. You are asked for a melkia, a certificate from the moukataa, an attestation from the ANCFCC, and nobody takes the time to explain what any of it is. The file is not complicated; the vocabulary is.
This glossary gathers the terms that come up most often, with the usual Arabic equivalent where that is what you will actually hear at the counter. It is made to be skimmed before an appointment, or consulted when an unfamiliar document appears on a list.
The institutions and their acronyms
| Acronym | Full name | What it handles |
|---|---|---|
| ADII | Customs and Indirect Taxes Administration | Customs: imports, duty relief, temporary admission of vehicles |
| DGI | Directorate General of Taxes | Income tax, registration duties, local taxes |
| CNSS | National Social Security Fund | Contributions, pensions, private sector benefits |
| AMO | Compulsory Health Insurance | Health cover funded by contributions |
| CIMR | Moroccan Interprofessional Pension Fund | Supplementary pension, above the CNSS cap |
| ANCFCC | National Agency for Land Registry, Cadastre and Cartography | Land titles, registrations, ownership certificates |
| OMPIC | Moroccan Industrial and Commercial Property Office | Negative certificate, trade register, trademarks |
| NARSA | National Road Safety Agency | Driving licences, vehicle registration, roadworthiness tests |
| Office des changes | Currency movements, repatriation, convertible accounts | |
| BAM | Bank Al-Maghrib | Central bank, reference exchange rates |
The words used at the counter
| Term | In Arabic | What it is |
|---|---|---|
| Moukataa | مقاطعة | The district office, or administrative annexe. The local counter that issues residence certificates, legalisations and certified copies. |
| Melkia | ملكية | A traditional deed of ownership, drawn up by adouls, over property not registered with the land registry. Not to be confused with a land title. |
| Land title | الرسم العقاري | Definitive registration of the property with the ANCFCC. It is the strongest form of legal security: it extinguishes prior claims. |
| Wakala | وكالة | Power of attorney. The mandate given to someone to act in your name, essential for anything signed in Morocco in your absence. |
| Adoul | عدول | A notary under Islamic law, competent in particular for marriage, inheritance and traditional deeds of ownership. |
| Moqaddem | مقدم | A neighbourhood-level auxiliary of authority. Their attestation is often required before a residence certificate can be issued. |
| Stamp duty | طابع جبائي | The duty paid on an administrative document. Distinct from file-handling charges and consular fees. |
| Receipt | وصل | The proof that payment was made. Keep it: it is often the receipt you are asked for again, not the document you paid for. |
| Filing slip | وصل الإيداع | Proof that a file has been lodged. It serves as evidence pending issue and is used to collect the document. |
| Bulletin no. 3 | البطاقة رقم 3 | The criminal record extract issued to the person concerned, the only one a private individual can request about themselves. |
| Negative certificate | الشهادة السلبية | An OMPIC document confirming that a company name is available. The first step in forming any company. |
| Signature legalisation | تصحيح الإمضاء | Authentication of your signature by the local authority. It is not a validation of the document’s content. |
The words of tax and customs
| Term | What it is |
|---|---|
| TSAVA | The Special Annual Vehicle Tax, what everyone calls the vignette. Due in January. |
| Registration duty | Tax paid on a transfer of ownership, calculated on the price. 4% for housing, 5% for land. |
| Land registry fee | The fee paid to record the transfer against the land title, 1.5% of the price plus fixed charges. |
| Net taxable income | The base for income tax, reached after deducting contributions and the professional expenses allowance. Never gross salary. |
| Professional expenses allowance | A flat-rate allowance on salary, with no receipts required, capped at MAD 35,000 a year. |
| Marginal rate | The rate hitting the last dirham earned. To be distinguished from the average rate actually borne, which is always lower. |
| Customs write-down | The reduction customs apply to a vehicle’s value according to its age, before duties are calculated. |
| Temporary admission | The regime allowing a non-resident to enter with their foreign vehicle without paying duty, for a limited period. |
| Convertible dirhams | An account funded in foreign currency, whose balance can be converted back and transferred abroad. The key to the right of repatriation. |
| Finance Act | The annual budget law. It is what changes the rates, applicable from 1 January. |
The figures quoted here are those for 2026 and are set out, with their sources, on the all 2026 rates page.
Frequently asked questions
What is the difference between a melkia and a land title?
A melkia is a traditional deed of ownership, drawn up by adouls, over property that is not registered. A land title results from a registration procedure with the ANCFCC and offers far greater security, since it extinguishes prior claims. Buying a property held under melkia is not impossible, but it calls for thorough checks and professional support.
Adoul or notary: which one?
It depends on the deed. A notary under modern law handles most property transactions on registered land; the adoul is competent in family law, inheritance and traditional deeds. For a standard property purchase, it is generally the notary.
Why am I asked for an attestation from the moqaddem?
Because the residence certificate issued by the district office rests on a finding of fact, and the moqaddem is the level that attests to your actual presence in the neighbourhood. It is a preliminary step, not a redundant formality.
A term is missing. How can I suggest it?
Through the contact form. This glossary is built from the words that actually cause readers difficulty, and suggestions are the best source for expanding it.
Last updated: January 2026 · Indicative estimate - check with the relevant administration.