Registration fees (4%), land registry fees (1.5%), notary fees (1%), VAT: notary costs in Morocco typically add up to 6–7% of the property purchase price. This guide breaks down each component, provides worked examples for 500,000, 1,000,000 and 2,000,000 MAD properties, and shares legal ways to reduce the bill.
What Makes Up Notary Fees?
| Component | Rate | Paid To | Notes |
|---|---|---|---|
| Registration fees | 4% | Tax authority | Largest component; 3% for first home ≤300K MAD |
| Land registry (Conservation foncière) | 1.5% | ANCFCC | Registers ownership at the land registry |
| Notary professional fees | ~1% | Notary | Regulated by the Moroccan Chamber of Notaries; negotiable for high-value properties |
| VAT on notary fees | 10% | Tax authority | Applied only to the notary's professional fees, not the full price |
| Disbursements | Fixed ~2,000–5,000 MAD | Various | Copies, stamps, searches, courier |
Detailed Calculation Line by Line
For a standard resale property purchase (not first home), the calculation on a purchase price P is:
- ✓Registration fees: P × 4%
- ✓Land registry: P × 1.5%
- ✓Notary fees: P × ~1% (on the first 500K MAD; reduced rate on the balance above)
- ✓VAT on notary fees: Notary fees × 10%
- ✓Disbursements: 2,000–5,000 MAD (fixed)
Total notary costs typically range from 6.5% to 7% of the purchase price for standard resale properties.
Concrete Examples
| Item | 500,000 MAD | 1,000,000 MAD | 2,000,000 MAD |
|---|---|---|---|
| Registration fees (4%) | 20,000 MAD | 40,000 MAD | 80,000 MAD |
| Land registry (1.5%) | 7,500 MAD | 15,000 MAD | 30,000 MAD |
| Notary fees (~1%) | 5,000 MAD | 9,000 MAD | 16,000 MAD |
| VAT + disbursements | 3,000 MAD | 4,000 MAD | 5,500 MAD |
| Total | 35,500 MAD | 68,000 MAD | 131,500 MAD |
| As % of price | 7.1% | 6.8% | 6.6% |
New Build vs. Resale: The Differences
New Build
- ✓ VAT 10% on sale price (often included in developer price)
- ✓ Registration fees: 4% (on HT price)
- ✓ Lower notary fees in some cases
- ✗ VEFA (off-plan) may require additional guarantees
Resale
- ✓ No VAT on the sale price itself
- ✓ Registration fees: 4% (standard)
- ✓ Seller may pay agent fees separately
- ✗ May have title history complications
Tips to Pay Less
- ✓Daam Sakane first-home exemption: first-time buyers of properties ≤700,000 MAD may benefit from reduced registration fees (3% instead of 4%) when combined with Daam Sakane
- ✓Negotiate notary fees: for properties above 1,500,000 MAD, notary fees are partially negotiable — ask for a written estimate before committing
- ✓Separate furnishings from the sale price: if the property is sold with furniture, agree to a separate invoice for movables — furniture is not subject to registration fees
- ✓Avoid artificial price reduction: declaring a lower price than the real transaction price is illegal and exposed by ANCFCC référence values — the penalty risk far exceeds any saving
Frequently Asked Questions
Who pays the notary fees — buyer or seller?
In Morocco, notary fees are by convention paid by the buyer, as in most countries. However, the parties can negotiate otherwise in the sale agreement. The seller typically pays any capital gains tax (TPI) if applicable.
Can I include notary fees in my mortgage?
Some banks offer "all-in" financing of up to 110% of the property price, covering notary fees within the loan. This is more common for civil servants and profiles with no prior down payment. It increases the loan amount but avoids a large upfront cash payment.
Are notary fees different for a property bought by an MRE?
No. The same rates apply regardless of the buyer's tax residency. However, MRE buyers should factor in additional costs: apostilled document translation, possible foreign power of attorney for a local representative, and bank transfer fees.
Sources and References
- 1. Direction Générale des Impôts (DGI) — Registration fee rates and real estate tax regulations
- 2. ANCFCC — National Agency for Land Registration, Conservation and Cadastre
- 3. Chambre des Notaires du Maroc — Official notary fee schedule
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