What do you pay on top of the price of the property?
A property purchase in Morocco carries four cost items, all calculated on the price stated in the deed: the registration duty collected by the DGI, the land registry fees paid to the ANCFCC to register your title, the notarial tax, and the fees of whoever draws up the deed.
Added together, these items amount in practice to a significant share of the price, on top of which come stamps, copies and various formalities. It is an amount to set aside from the moment you start negotiating, not to discover at the notary’s office.
| Item | Rate | Collected by |
|---|---|---|
| Registration duty - housing | 4% | General Tax Directorate |
| Registration duty - bare land / commercial | 5% | General Tax Directorate |
| Land Registry | 1.5% + fixed charges | ANCFCC |
| Notarial tax | 0.5% | Treasury |
| Fees for drawing up the deed | ≈ 1% (+ VAT 10%) | Notary or authorised lawyer |
Sources: General Tax Code (registration duty), ANCFCC rate scale, notarial practice. Fees are indicative and negotiable. Details on the methodology page.
Example: a flat at MAD 1,200,000 bought through a notary. Registration duty comes to MAD 48,000, land registry fees around MAD 18,200, the notarial tax MAD 6,000, the fees MAD 12,000 plus MAD 1,200 of VAT. With stamps, the total is close to MAD 85,700, or a little over 7% of the price.
The declared price, a sensitive subject
All the costs are calculated on the price stated in the deed. The temptation to under-declare it in order to reduce the bill exists, and it is a bad idea for three concrete reasons.
First, the tax administration has a power of reassessment: if the declared price clearly departs from market value, it can revalue the base and claim the difference, with penalties. Second, on the day you sell, your taxable capital gain will be calculated from the declared acquisition price: under-declaring today means taxing yourself more tomorrow. Third, the share paid outside the deed is protected by nothing at all in the event of a dispute.
For a non-resident buyer, the capital gains argument is decisive: it is often the non-resident who sells ten or fifteen years later.
Registered title or not: the real dividing line
A registered property has a land title at the ANCFCC: ownership is established and enforceable, and entering your deed in the register protects you. An unregistered property rests on adoular deeds and a chain of possession that has to be pieced together.
Buying an unregistered property is not unlawful, but it is an exercise for the initiated, with a risk of challenge by heirs or co-owners. For a buyer who lives abroad and cannot follow the file week by week, the sensible rule is simple: insist on a land title, and check a recent certificate of ownership before paying anything.
Buying from abroad
Signing remotely goes through a special power of attorney, drawn up before a notary in your country of residence and then legalised, or drawn up directly at the Moroccan consulate. It must identify the property precisely and set out the extent of the powers given: a power of attorney that is too general will be refused, one that is too narrow will have to be redone.
The second point to watch is financing. An investment made in foreign currency and properly declared gives the right to transfer the proceeds of a resale abroad. A purchase financed in non-convertible dirhams closes that door. It is a decision taken before the first transfer, not at resale – our guide on buying from abroad explains how it works.
What stays outside the calculation
The calculator covers acquisition costs. It does not count agency fees, usually borne by the buyer and negotiable, bank arrangement and mortgage charges if you borrow, surveys or valuations, the annual housing tax and municipal services tax, or service charges in a block of flats.
For a new-build property, also check what the price covers: a parking space, a cellar and utility connections are sometimes charged separately.
Frequently asked questions
Can a foreign national buy in Morocco?
Yes for urban property, whether a building or a flat, with no special authorisation. Agricultural land, however, is subject to specific restrictions. MRE status limits nothing: a Moroccan living abroad buys on the same terms as a resident.
Notary or adoul: what difference in cost?
The duties collected by the State are identical. The difference lies in the fees for drawing up the deed and in VAT, which an adoular deed does not carry. In practice, for a registered property and a non-resident buyer, a notarial deed remains the safest and clearest route.
When are these costs paid?
They are paid on account to whoever draws up the deed at the time of signature, then passed on to the administrations. The final statement comes after registration at the Land Registry, with any overpayment refunded.
Does the social housing exemption apply to me?
It is reserved for housing that meets strict criteria on floor area and sale price, and requires an undertaking to occupy the property as a main residence for several years. A buy-to-let purchase or a second home is excluded.
Last updated: January 2026 · Indicative estimate - check with the relevant administration.