Property buying costs in Morocco: the full calculation

Registration duty, land registry, notary and agency fees: what buying a home in Morocco really costs, with a worked example on 1,000,000 MAD.

Updated: October 2026

In short

On top of the price, the buyer pays acquisition costs, often called “notary fees”. In fact most of it goes to the State: registration duty (tax administration, DGI) and land registry fees (ANCFCC). For a titled home paid by bank transfer, expect roughly 7% of the price before any agency fee, and about 9–10% with one.

Registration duty (droits d’enregistrement)

Set by the General Tax Code, it is generally 4% of the price for a built property (home, shop, office) and 5% for bare land. A reduced 3% rate applies to the first sale of social housing (price up to 250,000 MAD) or low-value housing (up to 140,000 MAD). The notary collects it and pays it to the DGI within 30 days of the deed.

The basis is the declared price, but the tax office can raise it if it is below market value. New in the 2026 Finance Law: for deeds signed from 1 July 2026, an extra 2% duty applies to the part of the price paid in cash or without a traceable payment method (crossed cheque, bank transfer, etc.), for properties above 300,000 MAD.

Land registry fees

To record the sale on the title, the ANCFCC charges 1.5% of the price plus a fixed 100 MAD per title (minimum 500 MAD), under its official tariff (Decree 2-16-375). The new ownership certificate costs 100 MAD. If you borrow, registering the bank’s mortgage is charged on top, based on the loan amount.

Notary, sundry costs and agency

Notary’s fees: often around 1% of the price, with a minimum, plus 10% VAT on the fees. Ask for a written quote that separates the fees from the taxes collected for the State.
Sundry costs (stamps, copies, signature certifications, certificates): usually around 1,000–2,000 MAD.
Agency fee: unregulated and negotiable, often about 2–3% of the price. Check in the mandate who pays it: seller, buyer or both.

Example: a 1,000,000 MAD flat

Resale flat, titled, paid in full by bank transfer, no loan:

Registration duty 4%: 40,000 MAD
Land registry 1.5% + 100 MAD, plus certificate 100 MAD: 15,200 MAD
Notary, estimated at 1% + 10% VAT: 11,000 MAD
Sundry costs: about 1,500 MAD

Total: about 67,700 MAD, or roughly 6.8% of the price. With a 2.5% agency fee paid by you (25,000 MAD), it comes to about 92,700 MAD, or 9.3%. If, after 1 July 2026, 100,000 MAD were paid in cash, add 2,000 MAD of extra duty. With a loan, add the mortgage registration, the bank’s arrangement fee and insurance.

New homes and reductions

For a new home bought from a developer, the advertised price includes VAT and the same costs are added. The temporary registration-duty cuts of 2020–2021 have ended: there is currently no general exemption for a first purchase. However, the direct housing aid (Daam Sakane) can reduce the price of a new home by 70,000 or 100,000 MAD. Capital gains tax on the sale is paid by the seller.

Frequently asked questions

› Who pays the buying costs?

The buyer, unless the preliminary contract says otherwise in writing. The seller pays the capital gains tax and, if needed, the release of their own mortgage.

› Are costs different for Moroccans abroad or foreigners?

No, the same duties and rates apply. Just pay from abroad through a bank so you keep the right to take your money back out.

› Can part of the price be paid in cash?

Not advisable: no proof if there is a dispute, a risk of tax reassessment and, for deeds from 1 July 2026, an extra 2% duty on the cash part.

› When are these costs paid?

The notary asks for a deposit to cover them along with the price, before the final deed is signed, then pays the DGI and the land registry.