Morocco Registration Duties 2026 — 4% Real Estate, Companies, Gifts

1. Morocco registration duties 2026 by act type

Act type	2026 rate	Minimum
Real estate acquisition for residence	4%	200 MAD
Social housing Damane Iskan (≤ 250k)	3%	200 MAD
Real estate professional/commercial use	5%	200 MAD
Bare land acquisition	5%	200 MAD
Company formation (initial capital)	1%	1,000 MAD
Capital increase	1%	1,000 MAD
Gift between spouses, ascendants, descendants	1.5%	200 MAD
Gift between siblings	3%	200 MAD
Gift outside direct line	6%	200 MAD
Commercial/professional lease (entry)	200 MAD flat	200 MAD

2. Registration procedure — who does what?

**Step 1**: authentic act drafted by **notary** (mandatory for real estate > 100k) or **adoul** (rural small transactions).

**Step 2**: duties calculated by notary on declared value in the act.

**Step 3**: payment by bank check, DGI transfer, or via tax.gov.ma > 'SIMPL-Enregistrement'.

**Step 4**: act deposited at competent registration office (property location) within **30 days**.

**Step 5**: electronic receipt delivered, required for Land Registry inscription.

3. 2026 exemptions

**First-time buyers** social housing Damane Iskan (≤ 250k): reduced rate 3% vs 4% standard.
**Direct-line inheritances** (spouse, ascendants, descendants): full transfer duty exemption.
**Spousal gifts**: reduced rate 1.5%.
**Casablanca Finance City (CFC)**: company formation exemption for 5 years.
**Export free zones**: professional acquisitions exemption for 15 years.
**Recognized cooperatives**: exemption on operating assets.
**Company mergers/spin-offs** (CGI art. 162): exemption, replaced by 1,000 MAD flat fee.

4. Practical case — full purchase fees for 800,000 MAD real estate

Fee item	Amount	Calculation
Registration duties 4%	32,000 MAD	800,000 × 4%
Stamp duty	200 MAD	Flat
Land Registry	8,000 MAD	1% of value
Notary fees	8,000 MAD	1% HT negotiable
VAT on notary fees (10%)	800 MAD	On 8,000
Agency fees	16,000 MAD	2% HT
VAT agency (20%)	3,200 MAD	On 16,000
Bank fees	5,000 MAD	By bank
Year-1 borrower insurance	2,800 MAD	0.35% of capital
Total fees excl. credit	76,000 MAD	≈ 9.5% of price

5. Penalties and appeals

**Late registration**: 15% penalty with 1,000 MAD minimum + 1% monthly surcharge capped at 100% of principal.

**Under-valuation detected by DGI**: adjustment with duty rollback on real value + **100% penalty** of complement + late interest.

**Appeals**: (1) gracious claim within 6 months, (2) Local Valuation Commission appeal, (3) administrative tribunal within 60 days.

**Spontaneous regularization**: -50% on penalties if regularized before any audit.

6. FAQ

Q.What are Morocco's real estate registration duties in 2026?

**4%** on declared value for residential real estate acquisition. **3%** for Damane Iskan social housing ≤ 250,000 MAD. **5%** for professional/commercial use or bare land. Minimum 200 MAD. 30-day registration deadline, otherwise 15% penalty.

Q.Who pays registration duties, buyer or seller?

Legally, both are jointly responsible (CGI art. 132). In practice, the **buyer** pays in 99% of real estate transactions in Morocco. The notary adds the duties to the global price and remits to DGI on buyer's behalf.

Q.What are the total purchase fees for buying real estate in Morocco?

About **10% of purchase price** total: 4% registration + 1% Land Registry + 1% notary fees + 2% agency + 1% bank + 0.35% borrower insurance + VAT. On 800,000 MAD → ~80,000 MAD fees to plan in cash.

Q.Do MREs pay registration duties on Morocco purchases?

Yes, exactly the same rates as residents: 4% residential, 5% professional, 3% social housing. Particularity: MREs can transfer funds via **convertible dirham account** at a Moroccan bank — exchange exemption and transfer certificate facilitating future tax deductibility on resale.

Q.Is there a first-time buyer exemption in Morocco?

No full exemption, but a **reduced 3% rate** (vs 4%) for **Damane Iskan social housing** ≤ 250,000 MAD. Backed by State guarantee (Central Guarantee Fund).

Q.What's the procedure to register an act in Morocco 2026?

1) Act drafted by notary (real estate > 100k) or adoul. 2) Notary calculates duties on declared value. 3) Payment by bank check, DGI transfer, or via tax.gov.ma > SIMPL-Enregistrement. 4) Act deposited at registration office within **30 days** (property location). 5) Electronic receipt required for Land Registry.

Q.What if I declare a value lower than the real price?

Very risky. DGI uses cadastral reference bases and recent comparables to detect under-valuation. Sanction: duty rollback on real value + **100% penalty** of complement + late interest. Strong recommendation: declare **real price**.

Q.How to pay registration duties online?

On tax.gov.ma > 'SIMPL-Enregistrement' section (Taxpayer Space access). Enter act type, value, attach PDF of compromise or act. Payment by CMI card, DGI transfer, or auto-debit. Electronic receipt immediate, to transmit to notary.

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