Beyond the asking price: your Morocco property purchase budget
The asking price tells you what the home costs. A complete purchase budget tells you what you need on signing day. Ask for the breakdown before making the offer.
AMJ editorial team · Sources checked
“Notary fees” actually cover several different costs
For a standard purchase of qualifying built premises, registration duty is generally 4% under article 133 of the 2026 code. Bare land and special transactions can follow other rates. Land-registry registration is a separate ANCFCC charge: for an assessable total transfer, its published schedule states 1.5% plus 100 MAD per property, subject to the minimum and the exact formality.
Professional notary remuneration, applicable VAT, certificates and disbursements are additional items. Ask for a written, itemised quote rather than treating one quoted percentage as a universal all-inclusive rate.
DGI · Code général des impôts 2026 · ANCFCC · Tarifs et délais
A 2,000,000 MAD apartment: the known baseline
Assume built premises eligible for the 4% rate, one registered property, a standard total transfer and no exemption or additional duty. The two statutory items below total 110,100 MAD. They do not represent the complete purchase costs.
| Cost | Calculation | Amount (MAD) |
|---|---|---|
| Registration duty | 2,000,000 × 4% | 80,000 |
| Land-registry transfer | 2,000,000 × 1.5% + 100 | 30,100 |
| Subtotal of these two items only | Excludes remuneration and extras | 110,100 |
- Registration duty80,000 MAD
- Land-registry transfer30,100 MAD
DGI · Code général des impôts 2026 · ANCFCC · Tarifs et délais
The 2026 payment-traceability rule matters
Article 133 introduces an additional 2% registration duty for certain property transfers priced above 300,000 MAD where payment is not made using the specified traceable methods or the deed does not state those methods and references. This rule applies to deeds established from 1 July 2026; for a mixed payment, the additional duty applies only to the cash-paid portion. Its application and effective date must be checked against the transaction; arrange the payment trail with the notary before transferring funds.
A financed purchase can also add mortgage registration, banking and insurance costs. Agency remuneration belongs on a separate agreed line. Buying several titles, an unregistered property or a development with incomplete documents can change the formalities and budget.
Ask four questions before reserving the home
At AMJ, we encourage buyers to put the total acquisition cost beside the price and any renovation allowance. This gives your offer a realistic ceiling and keeps the final signature predictable.
- Which registration rate and relief apply to this exact property?
- Does the quote separate tax, land registry, remuneration, VAT and disbursements?
- Are mortgage costs, agency remuneration and all title formalities included?
- Which payment references must appear in the deed, and when must the funds be available?
Your questions, answered
Are purchase costs always a fixed percentage?
No. Taxes, registry formalities, professional remuneration and financing costs have different bases and conditions.
Does the 110,100 MAD example include the notary’s remuneration?
No. It covers only the assumed registration duty and standard land-registry transfer charge.
Official sources
CGI 2026 · art. 133 / ANCFCC · cession totale
General guidance for private property owners. Examples are illustrative; your tax treatment depends on your situation and the rules applicable on the transaction date.