Facts checked on October 18, 2026
Buying costs at a glance
The legal costs are percentages of the price stated in the deed. They are usually paid through the notary, on top of the price.
- Registration duty: 4% for a built home, 5% for land.
- Land registry fee (ANCFCC): 1.5% plus 100 DH, at least 500 DH.
- Property certificate before you buy: 100 DH.
- Notary fee and VAT: as quoted by the notary.
- With a mortgage: a separate registration fee on the loan.
Registration duties
Homes, shops and offices are taxed at a reduced rate of 4%. Bare land, or land with a building to be demolished, is taxed at 5%. The first sale of social housing by a developer is taxed at 3%.
The deed must be registered within 30 days. Late registration brings penalties and surcharges.
Since 1 July 2026, an extra 2% applies to the part of the price not paid traceably, when the price exceeds 300,000 DH. Transfers, crossed cheques, cards and bank loans count as traceable.
Land registry and mortgage fees
The ANCFCC charges 1.5% of the value plus 100 DH per property to record the sale. The minimum is 500 DH.
If you borrow in Morocco, the mortgage is registered too. That fee is charged per bracket of the loan amount, between 0.5% and 1.5%, plus 100 DH.
Notary fees in Morocco
We deliberately give no percentage for notary fees, because we found no official source for one. Figures quoted online are estimates.
Ask the notary in advance for a written quote in three parts: the fee, the VAT on it and the costs paid on your behalf. That is the only fair comparison.
Tax when you sell: capital gains
When you sell, the gain is taxed at 20%. A minimum of 3% of the sale price applies, even without a gain. You must file and pay within 30 days of the sale.
There are exemptions, including:
- a main residence you have lived in for at least 5 years;
- total sales of up to 140,000 DH a year;
- above 4,000,000 DH, an exempt main residence still pays 3% on the excess.
Annual local taxes
Taxe d'habitation is based on the rental value, on a scale from 0% to 30%. Up to 5,000 DH of rental value, nothing is due. A new home used as your main residence is exempt for 5 years.
Taxe de services communaux is 10.5% of the rental value in towns and 6.5% in peripheral areas. A main residence gets a 75% reduction on both taxes.
Tax in your home country
For Dutch tax residents, a second home abroad falls in box 3. In 2026 the deemed return is 6.00% and the rate 36%, with a tax-free allowance of 59,357 euros per person.
The Netherlands and Morocco have a tax treaty. Belgian and other residents follow their own rules. Have your situation checked by a tax adviser.
Frequently asked questions
What are the buying costs in Morocco?
For an existing home you pay 4% registration duty and a 1.5% land registry fee plus 100 DH. The notary's fee and VAT come on top, as quoted.
How much are notary fees in Morocco?
We found no official tariff. Ask the notary for a written quote showing the fee, the VAT and the costs advanced for you.
Is there capital gains tax on property in Morocco?
Yes, 20% of the gain with a minimum of 3% of the sale price. A main residence lived in for at least 5 years is exempt.
Is there an annual property tax in Morocco?
Yes, the taxe d'habitation and the taxe de services communaux, both based on rental value. A main residence gets a 75% reduction.
