Registration duties, land registry, notary fees and VAT: the real cost of your acquisition, with verified 2026 rates.
Acquisition costs in practice reach 6 to 8% of the price for housing. Rates verified in August 2026 — finance laws may change them.
| Item | Rate / amount | Legal basis |
|---|---|---|
| Registration duties — housing | 4% | Tax Code, art. 133 |
| Registration duties — bare land, premises | 5% | Tax Code, art. 133 |
| Land registry (ANCFCC) | 1.5% + MAD 200 | ANCFCC tariff |
| Notary fees | ≈ 1% (min ≈ MAD 4,000) | Regulated fees |
| VAT on fees | 20% | 2023-2024 finance laws |
| Disbursements, stamps | ≈ MAD 1,500 | Case-dependent |
Four main items add to the sale price. Registration duties (4% for housing, 5% for bare land or premises) are due to the tax authority within 30 days. The land-registry inscription (1.5% + MAD 200) officially transfers the title to your name. Notary fees (≈1%, plus 20% VAT since their alignment on the standard rate) cover drafting and securing the deed, plus disbursements and stamps.
Example for a MAD 1,000,000 apartment: 40,000 (registration) + 15,200 (land registry) + 12,000 (notary incl. VAT) + ≈1,500 disbursements ≈ MAD 68,700, about 6.9% of the price. A mortgage adds separate registration costs.
The main risk of buying in Morocco is not the fee level — it is the legal safety of the asset: untitled property (melkia), unsettled co-ownership, undeclared easements, developers without completion guarantees, unbalanced preliminary agreements. Under-declaring the price exposes the buyer to tax reassessment and weakens the future resale.
A real estate lawyer works upstream of the notary: title and charges verification, agreement negotiation, off-plan (VEFA) specifications audit. For an investment of hundreds of thousands of dirhams, that check costs a fraction of the risks it removes.
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Avocat au Barreau de la capitale Rabat depuis 2003, je suis généraliste et spécialiste en droit des affaires. Mon cabinet accompagne tout secteur de droit ( droit de la famille, droit pénal, droit civil, droit administratif, droit des successions, droit des impôts, droit constitutionnel, droit commercial, ......) national et internationale.
Master en droit privé des affaires en langue française
Me. RAZINE OUSSAMA avocat au Barreau de Casablanca et Docteur en Droit des affaires et de l'arbitrage.
Land title, preliminary agreement, easements, off-plan: a real estate lawyer secures your acquisition for a fraction of its value.
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