What does it cost to buy property in Morocco in 2026?

Key facts

• Registration duty on a built home is 4% of the price, including land up to five times the built footprint; bare land pays 5% (CGI 2026, Art. 133).
• The land registry fee is 1.5% of the price plus a fixed MAD 100 per property, with a minimum of MAD 500 (ANCFCC tariff, Decree 2-16-375).
• Notaire fees are typically around 1% of the price, usually paid by the buyer, plus 20% VAT (Chambers Real Estate 2025; CGI 2026).
• From 1 July 2026, sales above MAD 300,000 pay an extra 2% registration duty on any part of the price paid in cash, or on the whole price if the deed does not record how it was paid (CGI 2026, Art. 133-III).
• Agency commission is not regulated; Wafir put typical agency fees at 2-3% of the price in May 2026, and 20% VAT applies on top (Wafir; CGI 2026).
• Sellers pay capital gains tax of 20% of the net gain, with a minimum of 3% of the sale price even without a gain (CGI 2026, Arts. 73 and 144).

How much does it cost to buy property in Morocco?

About 7% of the price in taxes and fees, and about 10% if you also pay an agency commission. Duty and land registry fees are fixed by the tax code and the registry tariff; the notaire's and agent's fees are set by agreement. A 6-8% estimate holds only if it leaves out agency.

The notaire collects these costs at signing, pays the registration duty and files the deed. Ownership passes when the sale is entered on the title, not when you sign.

What pushes the bill higher:

• a buyer-paid agency commission, about 3-3.6% of the price with VAT;
• bare land, which pays 5% duty instead of 4%;
• any part of the price paid in cash, which since 1 July 2026 pays an extra 2%;
• a mortgage, whose registration adds a land registry fee of 0.5-1.5% of the loan plus MAD 100 (mortgages for foreigners).

Worked example: the full cost of a EUR 500,000 villa

For a built villa at EUR 500,000 (about MAD 5.4 million at Bank Al-Maghrib's reference rate of MAD 10.8-10.9 per euro in September 2026), the bill looks like this:

• Registration duty, 4%: EUR 20,000
• Land registry, 1.5% plus MAD 100 for the entry and MAD 100 per title certificate: about EUR 7,520
• Notaire, about 1% plus 20% VAT: about EUR 6,000
• Stamps and sundries, about 0.15% (ReaConsult): about EUR 750
• Subtotal without agency: about EUR 34,300, or 6.9%
• Agency commission, if you pay it, at 2.5-3% plus 20% VAT (within the 2-3% range Wafir reports): EUR 15,000-18,000
• Total with agency: about EUR 49,300-52,300, or about 10%

So budget about EUR 535,000 all in without agency and about EUR 550,000 with it. These are our calculations from the sources listed below. A notaire charging 0.5% or 1.5% instead of 1% moves the subtotal by about EUR 3,000 either way.

Registration duty: 4%, and the new 2% on cash

Registration duty is the largest line: 4% on any built property, including land up to five times its footprint, and 5% on bare land or buildings bought to be demolished (CGI 2026, Art. 133).

You may read about a reduced 3% rate. It applies only to the first sale of social and low-value housing (social housing of 50-80 m² at MAD 250,000 or less before VAT, and low-value housing of 50-60 m² at MAD 140,000 or less) and to the adoul deed that establishes ownership of untitled property. No villa qualifies.

From 1 July 2026, a sale above MAD 300,000 (about EUR 28,000) pays an extra 2% if the deed does not state how and with what references the price was paid, or if the price was not paid by crossed cheque, bank transfer or another traceable method listed in the code. If only part was paid in cash, the 2% applies to that part (Art. 133-III).

The fix is simple: pay the whole price by bank transfer and check that the deed records each payment and its references. Paying with money sent from abroad through a Moroccan bank also preserves your right to send the sale proceeds home later (repatriating funds).

Land registry, notaire and agency fees

The land registry (ANCFCC) charges 1.5% of the price plus MAD 100 per property, with a minimum of MAD 500, to enter the sale on the Titre Foncier; each title certificate costs MAD 100. That entry is what transfers ownership and makes it enforceable against third parties.

The notaire typically charges around 1% of the price, plus 20% VAT. We found no official fee scale in force, so ask for a written quote covering every tax and fee before you commit.

Agency commission is not regulated and is negotiable. Agree the rate, and who pays it, in writing before the promise of sale. Since 16 July 2026 that promise (the compromis) must itself be an authentic act, drawn up by a notaire or adouls, under Law 41-25 as reported by Bladi; a privately signed compromis is no longer valid.

For a new build bought off-plan, see buying off-plan for the VEFA deposit and guarantee rules.

What taxes do you pay each year as an owner?

Two local taxes, both charged on a rental value set by a municipal commission rather than on the price you paid (DGI, 2025):

• Taxe d'habitation: 0% on the first MAD 5,000 of rental value, then 10% up to MAD 20,000, 20% up to MAD 40,000 and 30% above. New homes used as a main residence are exempt for 5 years.
• Taxe de services communaux: 10.5% in urban areas and resorts, 6.5% in peripheral zones, with no new-build exemption.
• A main residence, including an MRE's home in Morocco, gets a 75% reduction in rental value for both taxes.

As an illustration, a city second home with a rental value of MAD 30,000 pays about MAD 6,650 a year in total. Rent is taxed separately: unfurnished lets after a 40% allowance at the 0-37% scale. Our property tax guide covers rental income and tax treaties.

What do you pay when you sell?

The seller pays capital gains tax of 20% of the net gain, with a minimum of 3% of the sale price even without a gain, and files within 30 days (CGI 2026, Arts. 73, 83 and 144). A main residence occupied for at least 5 years is exempt, but 3% is still due on any part of the price above MAD 4 million. There is no taper relief for long ownership.

Taking the money home depends on how you paid. If you funded the purchase with foreign currency through a Moroccan bank, the bank can transfer the sale proceeds and gain abroad once the tax is paid. The often-repeated rule of MAD 2 million a year after ten years covers rental and other investment income of foreigners living in Morocco, not sale proceeds (IGOC 2026). See repatriating funds.

Before you sign: a cost checklist

• Ask the notaire for a written estimate of every tax and fee for your purchase.
• Agree the agency commission, and who pays it, in writing.
• Pay by bank transfer, and check that the deed records each payment and its references.
• Ask for proof that the seller's local taxes are paid: the registration inspector holds the deed until they are (CGI 2026, Art. 138).
• Keep your bank's settlement documents with the deed for as long as you own the property.

Every listing on Villas of Morocco is checked at the land registry for a Titre Foncier and confirmed by a notaire before publication, so the figures above apply to a title you can register. This is general information, not tax advice: confirm the figures for your purchase with your notaire or a tax adviser.

Sources

• Direction Générale des Impôts (copy hosted by Upsilon Consulting): Code Général des Impôts, édition 2026 (including Finance Law 50-25)
• ANCFCC: Tarif des droits de conservation foncière
• Direction Générale des Impôts: Guide fiscal des Marocains résidant à l'étranger 2025
• Chambers and Partners: Real Estate 2025: Morocco (Gide Loyrette Nouel)
• Office des Changes: Instruction Générale des Opérations de Change 2026
• ReaConsult: Invest in Morocco Real Estate 2026: Complete Investor Guide
• Wafir: Investing in Rental Real Estate in Morocco 2026: Complete Guide by City
• Bladi.net: MRE : depuis le 16 juillet, votre vente immobilière au Maroc peut être nulle
• Bladi.net (Bank Al-Maghrib reference rates): Le dirham recule encore : 1 000 euros rapportent désormais 75 dirhams de plus