Registration fees (4%), land registry fees (1.5%), notary fees (1%) and VAT: notary costs in Morocco typically add up to 6–7% of the property purchase price. This guide breaks down each component, works through examples for 500,000, 1,000,000 and 2,000,000 MAD properties, and lists 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 a first home ≤300K MAD |
| Land registry (Conservation foncière) | 1.5% | ANCFCC | Registers the new owner 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 | Charged on the notary's professional fees only, not on the full price |
| Disbursements | Fixed ~2,000–5,000 MAD | Various | Copies, stamps, searches, courier |
Detailed calculation line by line
For a standard resale purchase (not a first home) at a price P, the calculation 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)
For a standard resale property, total notary costs usually come to 6.5% to 7% of the purchase price.
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 the sale price (often included in the developer's price)
- ✓ Registration fees: 4% (on the price excluding VAT)
- ✓ 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)
- ✓ The seller may pay agent fees separately
- ✗ The title history may be complicated
Tips to pay less
- ✓Daam Sakane first-home exemption: first-time buyers of properties ≤700,000 MAD who use Daam Sakane may pay reduced registration fees (3% instead of 4%)
- ✓Negotiate notary fees: above 1,500,000 MAD they are partly negotiable, so ask for a written estimate before committing
- ✓Separate furnishings from the sale price: if the property is sold furnished, agree on a separate invoice for the movables, since furniture is not subject to registration fees
- ✓Do not under-declare the price: declaring less than the real transaction price is illegal, ANCFCC reference values expose it, and the penalties far exceed any saving
Frequently asked questions
Who pays the notary fees, the buyer or the seller?
In Morocco the buyer pays them by convention, as in most countries, although the parties can agree otherwise in the sale agreement. The seller usually pays the capital gains tax (TPI), if any is due.
Can I include notary fees in my mortgage?
Some banks offer "all-in" financing of up to 110% of the property price, which covers the notary fees within the loan. It is more common for civil servants and for buyers without a prior down payment. You borrow more, but you avoid a large cash payment upfront.
Are notary fees different for a property bought by an MRE?
No, the same rates apply whatever the buyer's tax residency. MRE buyers should still budget for some extra costs: translation of apostilled documents, possibly a power of attorney signed abroad 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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