Inheriting property in Morocco: heirship deed, sharing and selling (guide for Moroccans abroad)

On death, everything the deceased leaves forms the estate (التركة). The Family Code sets an order (Article 322): first rights attached to the assets, funeral costs, then the deceased’s debts, then valid bequests, and only after that the heirs’ shares. A property still under a mortgage stays encumbered: pay off the debt, use the loan insurance or reach an arrangement with the bank.

• Get the death certificate; if the death occurred abroad, also report it to the consulate for Moroccan civil records.
• Gather the family record book (livret de famille), the heirs’ ID documents, the property references (title number, adoul deeds) and any loan agreements.
• Do not sell or rent anything on your own: until the estate is shared, the property belongs to all the heirs together.

This is the foundation of every estate. Drawn up by two adoul (traditional notaries) on the basis of witness statements, it identifies the deceased, lists every heir and their relationship, and is then approved by the notarial judge (قاضي التوثيق) at the court of first instance. Without an approved heirship deed, neither the land registry, the notary nor the bank can act. Each heir can ask the adoul for a copy (Article 394).

Bring the death certificate, the family record book, the heirs’ birth certificates and IDs, the surviving spouse’s marriage certificate, and witnesses. With a complete file, allow a few weeks in general. Check the list carefully: a forgotten heir (a child from a first marriage, a spouse) can challenge everything done without them.

Heirs can also have adoul draw up an inventory of the estate (إحصاء التركة). It is subject to a 1% registration duty on the gross assets, but the value recorded in it will later serve as the acquisition price for capital gains tax.

Book VI of the Family Code (Moudawana) organises inheritance through two mechanisms. “Fixed-share” heirs (أصحاب الفروض) receive a set fraction: 1/2, 1/4, 1/8, 2/3, 1/3 or 1/6. The remainder goes to the agnatic heirs (العصبة, ta’sib), mainly male relatives on the father’s side. Shares depend entirely on who survives the deceased. Some reference points:

• Spouse: the husband takes 1/2 if the wife leaves no descendant heir, otherwise 1/4; the wife takes 1/4, or 1/8 if there are descendants.
• Children: sons and daughters inherit together, a son’s share being twice a daughter’s. A single daughter with no brother takes 1/2; two or more daughters share 2/3.
• Parents: the father takes 1/6 when there are children (plus any remainder); the mother takes 1/6 when there are children or several siblings, otherwise 1/3.
• With no son, whatever remains after the fixed shares goes to the agnates: the father, failing him the brothers, then nephews and paternal uncles. This is why daughters without a brother often share with uncles or cousins.

A simple example: a man leaves his wife, a son and a daughter, his parents having died before him. The wife takes 1/8; the remaining 7/8 goes to the children, i.e. 7/12 for the son and 7/24 for the daughter. This is general information, not legal advice: the adoul or notary works out the exact shares in your case.

• A will can cover at most one third of the estate, calculated after debts are paid (Articles 277 and 301).
• It cannot favour an heir unless the other heirs agree (Article 280); consent given after the death binds the adult heirs who gave it.
• Grandchildren whose father or mother died before the grandparent receive a mandatory bequest (وصية واجبة) equal to their parent’s share, capped at one third (Articles 369 to 372).

A will therefore does not change the heirs’ shares; to arrange a transfer during one’s lifetime (a gift), it is best to see a notary. A Family Code reform announced at the end of 2024 notably concerns the surviving spouse’s home; as of this update it is not in force and the 2004 text applies.

For a titled property, the heirs file with the land registry office (ANCFCC) covering the property a signed registration request, the approved heirship deed (and the will, if any), the death certificate, the heirs’ IDs and the title duplicate if one exists. Each heir is then entered on the title as a joint owner for their share. Without this entry, nothing can be sold.

On costs, Morocco has no inheritance tax. Under the tariff published by the ANCFCC, registering an estate costs a fixed fee of 100 MAD per property. An estate division registered within two years of the death pays a fixed fee of 500 MAD per property; after that it is 1.5% of the value (minimum 500 MAD). The division deed itself carries a 1% registration duty on the net assets shared; if there is a balancing payment (soulte), that part is taxed like a sale. Have the land registry or your notary confirm the current amounts.

For a melkia (untitled) property there is no register to update: the heirs’ rights rest on the heirship deed added to the chain of adoul deeds. It is often a good time to start titling, which will make the property easier to share and sell. If the deceased was a foreign national, the ANCFCC also asks for documents tied to their national law, such as a certificate of custom (certificat de coutume) from their consulate.

Once registered, the heirs are joint owners: each owns a share of the whole property, not a room or a floor. Nobody can be forced to stay in joint ownership (Article 27 of Law 39-08 on real rights), but the heirs can agree in writing to remain joint owners for a set period, for example until a child finishes their studies.

• Appoint a manager with a written power of attorney, especially if most heirs live abroad.
• Split costs, local taxes and rent in proportion to the shares, ideally through a dedicated bank account.
• If one heir lives in the property, put the terms in writing (rent or not, upkeep, duration).

• Selling the whole property: all heirs sign before the notary or adoul, in person or by power of attorney. If an heir is a minor, their legal representative acts for them and the sale often needs the approval of the judge in charge of minors.
• Amicable division: a notarial or adoul deed gives each heir a lot, with a balancing payment if the lots are unequal. An heir short-changed by at least one third can ask for it to be cancelled within one year (Article 315).
• Selling a single share: each heir may sell their share. But if it is sold to an outsider, the co-heirs can take it back at the same price through pre-emption (الشفعة, chefaa), with priority for those who share the same inheritance share. The deadline is 30 days after formal notice of the sale; without notice, one year after it is entered on the title.

If one heir refuses any agreement, any other heir can bring a division action before the court of first instance, against all the co-owners and recorded provisionally on the title (Article 316). The court divides the property in kind when possible, based on an expert’s plan; otherwise it orders a public auction once the judgment is final (Articles 317 to 319). It often takes more than a year, and the auction price can be below market value: negotiating, with an estimate (such as HabitatMaroc’s) and then an expert valuation, is almost always better.

To sell or divide a property, the power of attorney must be an authentic deed (Article 4 of Law 39-08, tightened by Law 69-16 in 2017 and Law 41.25 in 2026): a merely certified signature is not enough. From abroad it can be drawn up at the Moroccan consulate or by a notary in your country, with an apostille and translation; ask the Moroccan notary first which form they accept. State the exact property (title number), the acts authorised (heirship deed, registration, division, sale), a minimum price and a time limit.

The Family Code applies to all Moroccans, even those holding another nationality (Article 2): living in Europe does not change the shares. An heir of foreign nationality is not excluded on that ground. However, the Code provides that there is no inheritance between a Muslim and a non-Muslim (Article 332): a non-Muslim wife does not inherit from her Muslim husband, but she can receive a bequest of up to one third. Moroccan Jews are governed by Moroccan Hebraic personal status law.

Your country of residence may also apply its own rules to the estate. A foreign judgment does not apply as such to a property in Morocco: it must be granted exequatur (enforcement) by a Moroccan court, which checks in particular that it respects Moroccan public policy. With assets in two countries, have a notary or lawyer on each side coordinate.

On resale, the real estate profit tax (TPI) applies. For inherited property, the acquisition price is the market value on the day of death shown in the heirs’ inventory or, failing that, the value declared by the seller (Article 65 of the General Tax Code); the tax authority can adjust it. Keep a dated valuation from the time of death. A division with a balancing payment can also be taxed on the compensated part. The calculation is detailed in our capital gains tax guide.

Whether the sale price can be transferred abroad depends on how the original purchase was funded and on your status (Moroccan abroad, resident, foreigner). The Office des changes (foreign exchange office) requires in particular the sale deed and proof that taxes were paid, and specific rules exist for estates. Ask your bank before signing and keep the heirship deed, the sale deed and the tax receipts.

Disputes mostly grow out of delay: an heir living in the house without paying, another covering all the costs alone, a disagreement on price. Bring the whole family together early, share documents in writing, have a neutral third party value the property, and give one person a mandate to coordinate. Then follow these steps:

• 1. Death certificate and a list of assets, debts and loans.
• 2. Search for a will.
• 3. Heirship deed with the adoul, then approval by the judge.
• 4. Authentic powers of attorney for heirs abroad.
• 5. Registration of the heirs at the land registry (or titling of a melkia).
• 6. Valuation and a joint decision: keep, divide or sell.
• 7. Division or sale deed with the notary, ideally within two years of the death.
• 8. Payment of taxes, then sharing or transfer of the proceeds.