1. Who inherits what? The Moudawana rules made clear
Successions are governed by Book VI of the Moudawana (articles 321 to 395), which codifies Maliki Islamic inheritance rules. Each heir receives a share fixed by law — no personal wish can override it. Here are the most common shares.
| Heir | Legal share | Situation |
|---|---|---|
| Surviving wife | 1/8 | The deceased leaves children |
| Surviving wife | 1/4 | The deceased leaves no children |
| Surviving husband | 1/4 | The deceased leaves children |
| Surviving husband | 1/2 | The deceased leaves no children |
| Only daughter | 1/2 | No sons |
| Two or more daughters | 2/3 shared | No sons |
| Sons and daughters together | The remainder | A son's share = twice a daughter's |
| Father of the deceased | 1/6 (+ possible remainder) | When there are descendants |
| Mother of the deceased | 1/6 | When there are descendants |
Source: Wafir.ma — August 19, 2026
A worked example: a man dies leaving a wife, two sons and a daughter, with a net estate of 1,200,000 MAD. The wife receives 1/8, i.e. 150,000 MAD. The remaining 1,050,000 MAD is split among the children at two shares per son and one per daughter: each son receives 420,000 MAD, the daughter 210,000 MAD.
The most painful case is that of families without sons. Same deceased, same 1,200,000 MAD estate, but with a wife and two daughters only: the wife receives 1/8 (150,000 MAD), the two daughters share 2/3 (800,000 MAD)… and the 250,000 MAD remainder goes to the closest male agnates — the deceased's brothers, or failing that his nephews — through the ta'sib mechanism. This is precisely the scenario the strategies in this guide are designed to anticipate.
Moudawana reform: where do things stand in summer 2026?
The Family Code revision bill, prepared since 2022 and submitted to Parliament, had not yet been adopted at the time this guide was published (a vote is hoped for during 2026). According to the orientations made public in late 2024, ta'sib would be maintained, but the surviving spouse would be guaranteed the right to remain in the marital home, which would be excluded from the estate. Every reform measure cited in this guide therefore remains subject to final adoption and publication in the Official Bulletin.
2. The will (wasiya): the one-third rule and the ban on bequests to heirs
The wasiya is the act by which a person disposes of part of their property free of charge, taking effect at death. It is governed by Book V of the Moudawana — and its two limits are absolute.
- The one-third rule: a will may cover at most 1/3 of the net estate (after payment of debts and funeral expenses). Beyond one third, the bequest is valid only if the heirs approve it after the succession opens.
- No bequest to an heir: a wasiya cannot be made in favor of a person who qualifies as a legal heir (son, daughter, spouse…) — the principle of 'no bequest to an heir'. If drafted anyway, its validity is suspended until the unanimous consent of the co-heirs after death; those who refuse are not bound for their share.
- Free revocation: the testator may amend or revoke the wasiya at any time, without justification.
Form and validity: adouls, notary or handwritten document
In practice, the wasiya is received by two adouls (adoulary deed) or drawn up by a notary — the two authentic forms that best secure the act. A document dated and signed in the testator's own hand is also admitted, but it invites challenges: signature legalization, judicial recognition, proof of the testator's capacity. For any significant estate, an authentic deed is strongly recommended, with a precise inventory of the bequeathed assets and the legatee's full identity.
What the wasiya can — and cannot — do
- Can: benefit grandchildren whose parent died before the grandparent (the related tanzil institution places a relative in the rank of an heir, within the one-third limit), a nephew, a person who cared for you, a charity
- Can: benefit a close relation who does not legally inherit — the route highlighted, according to the orientations of the ongoing reform, for couples where one spouse is not Muslim
- Cannot: disinherit a legal heir, nor alter the shares set by the Moudawana
- Cannot: favor your spouse or one of your children without the unanimous consent of the other heirs after death
The one-third golden rule in figures
Net estate of 900,000 MAD after debts and funeral costs: the wasiya may cover at most 300,000 MAD. Anything beyond — or any bequest to a legal heir — will depend on the co-heirs' unanimous goodwill. To protect a spouse, the wasiya is therefore the wrong tool: prefer the hiba and life insurance, detailed below.
3. The gift (hiba): transferring wealth during your lifetime, with full legal security
The hiba is the immediate, gratuitous transfer of an asset during one's lifetime. Unlike the will, it has no cap: you may give any asset you own, including to an heir — making it the central estate-planning tool in Morocco. For real estate, it is governed by the Real Rights Code (law 39-08).
- Authentic deed required: a gift of real estate must be executed as an authentic deed — notary or adouls — on pain of nullity (art. 274 of law 39-08)
- Acceptance by the donee: the hiba is a contract; the beneficiary (or their representative) must accept it
- Existing asset owned by the donor: a promise of gift is void, as is the gift of a future asset or of an asset the donor does not own (art. 277 of law 39-08)
- Land registry registration: for titled property, ownership only transfers upon registration on the land title at the ANCFCC land registry
- Effective possession: for untitled property (melkia), actual taking of possession by the donee during the donor's lifetime remains decisive — a hiba left 'on paper' is fragile if contested
Revocation is strictly limited by article 283 of law 39-08: the donor may only revoke in two cases — a gift made by a father or mother to their child (the traditional right of return, with exceptions), and a donor who has fallen into need, unable to meet their obligations. Outside these cases, a gift is final: a hiba between spouses, in particular, is in practice irreversible.
Hiba and equality between children
The hiba lets parents rebalance during their lifetime what inheritance rules do not allow: giving a daughter as much as a son, or transferring the home to the child who cares for them. Beware, however: a gift that manifestly strips future heirs can fuel long family disputes — guidance from an experienced notary or adoul is essential.
4. 2026 taxation: what each transfer route really costs
Morocco is one of the most lenient countries for wealth transfer taxation: no inheritance tax, and a reduced 1.5% rate for gifts within the family circle. Here is the 2026 schedule (General Tax Code, articles 127 to 137).
| Transaction | Registration duty | Notes |
|---|---|---|
| Gift in direct line (ascendants-descendants) and between spouses | 1.5% | GTC art. 133-I-C-4° — base: the asset's real market value |
| Gift between siblings | 1.5% | Same reduced rate (GTC art. 133-I-C-4°) |
| Kafala gift (guardian → child in their care) | 1.5% | Extension provided by the GTC, referring to law 15-01 |
| Gift outside the privileged family circle | 4% to 6% depending on the asset | Taxed as an ordinary transfer |
| Inheritance (transfer upon death) | 0 MAD | No inheritance tax in Morocco |
| Estate partition deed | 1.5% | Any equalization payment is taxed at sale rates |
| Land registry (ANCFCC) | ≈ 1% to 1.5% + fixed fees | Per the schedule and the type of transaction |
| Notary or adouls | ≈ 0.5% to 1.5% + 20% VAT | Fees vary by service, flat minimum common |
Source: Wafir.ma — August 19, 2026
Example: hiba of an 800,000 MAD apartment to a spouse. Registration duty: 12,000 MAD (1.5%). Land registry: on the order of 8,000 to 12,000 MAD. Notary fees: roughly 5,000 to 12,000 MAD including VAT depending on the schedule applied. Indicative total cost: 25,000 to 36,000 MAD, i.e. 3% to 4.5% of the property value — orders of magnitude to confirm with your notary, since the taxable base is the real market value, which the tax administration may reassess in case of manifest undervaluation.
Inheriting is tax-free… but not cost-free
The absence of inheritance tax does not mean zero fees: the heirship deed with the adouls, 1.5% on the partition deed when exiting joint ownership, land registry fees to transfer the title, professional fees. And above all a hidden cost: estate co-ownership frozen for years when a single heir refuses to sign — a Moroccan succession classic that lifetime gifting avoids.
5. Protecting your spouse: the true weak spot of Moroccan inheritance law
A widow with children receives 1/8 of the estate; without children, 1/4 — the rest goes to the deceased's family. When the family home is in the husband's sole name, the widow ends up in joint ownership with her children, or even with her brothers-in-law if there are no sons. Four legal levers, which can be combined, allow you to plan ahead.
The four strategies that work
- Buy jointly from the start: a home purchased in 50/50 joint ownership means half the property will never enter the other spouse's estate — the simplest and cheapest protection (0 MAD in extra fees at purchase)
- The hiba between spouses: gift the home (or a share of it) to your spouse during your lifetime, for 1.5% registration duty plus deed fees — immediate and definitive protection
- Life insurance for the spouse's benefit: the death benefit paid to the designated beneficiary does not form part of the estate (law 17-99, art. 79) — see the next section
- The wasiya, as a last resort only: since the spouse is a legal heir, a bequest in their favor requires the co-heirs' unanimous consent after death — reserve it for assets the family will agree to let go
Hiba, will or life insurance: the comparison
| Criterion | Hiba (gift) | Wasiya (will) | Life insurance |
|---|---|---|---|
| Takes effect | Immediately, during lifetime | At death | At death |
| Cap | None (any asset you own) | 1/3 of the net estate | Premiums free, kept proportionate to income |
| For the spouse | Yes, without restriction | No, unless co-heirs unanimously consent | Yes, freely designated beneficiary |
| Revocation | Limited cases (art. 283, law 39-08) | Free, at any time | Clause changeable until the beneficiary accepts |
| Cost | 1.5% + land registry + deed | Reduced deed fees | Contract premiums; capital outside the estate |
| Formalities | Authentic deed + land title registration | Adoulary or notarial deed recommended | A simple beneficiary clause |
| Spouse protection | Strong, but immediate dispossession | Weak (the spouse is an heir) | Strong and flexible |
What the reform could change for the spouse (subject to adoption)
According to the published orientations, the Moudawana reform bill before Parliament would guarantee the surviving spouse the right to remain in the marital home, which would be excluded from the estate. Until the text is voted and published in the Official Bulletin, do not count on it: the four strategies above remain the only effective safety net in 2026.
6. Life insurance: the only capital that escapes the estate
Article 79 of law 17-99 (the Insurance Code) is what makes it a unique transfer tool: sums stipulated as payable upon the insured's death to a determined beneficiary do not form part of the insured's estate. The beneficiary is deemed solely entitled to them from the day the contract is signed.
- The death benefit paid to the designated beneficiary does not enter the estate: neither the wasiya one-third rule nor the Moudawana shares apply to it
- One imperative condition: a named, up-to-date beneficiary clause. Without a designated beneficiary (or if all have predeceased), the capital falls into the estate and follows the ordinary rules
- Protection from creditors: sums stipulated for a determined beneficiary cannot be claimed by the policyholder's creditors; they can only target manifestly excessive premiums paid in fraud of their rights (law 17-99, art. 80)
- Favorable taxation: under the current General Tax Code, benefits paid under a life insurance or capitalization contract held for at least 8 years are exempt from income tax
Be careful with amounts: part of legal doctrine considers that premiums manifestly disproportionate to the policyholder's means could be challenged, by analogy with article 80's reservation on creditors. In practice: regular premiums, proportionate to your income, paid into a death cover or savings contract for your spouse's benefit, form the safest setup. Review the beneficiary clause after every family event — marriage, birth, divorce — this is the number one mistake found in Moroccan contracts.
The winning trio for a couple with children
Home in 50/50 joint ownership from purchase (or hiba of a share at 1.5%) + death cover with the spouse as designated beneficiary + a one-third wasiya for relatives who do not inherit. Total setup cost: a few thousand dirhams. Cost of inaction: a widow at 1/8, in forced joint ownership with her in-laws.
7. Moroccans abroad and foreign assets: which law applies?
For Moroccans residing abroad, wealth transfer plays out on two boards: assets located in Morocco follow Moroccan law, while the country of residence applies its own civil and tax rules.
- Real estate located in Morocco: Moroccan law (the Moudawana for devolution, law 39-08 and the land registry for deeds) — whatever the country of residence
- Residents of the European Union: EU regulation 650/2012 allows you to choose, by will, the law of your nationality to govern your entire succession (professio juris) — a Moroccan residing in France, Belgium or Spain may opt for Moroccan law, subject to the public policy of the country of residence
- France: the Franco-Moroccan convention of August 10, 1981 organizes coordination on personal status; tax-wise, France taxes successions under its own rules (its own allowances and progressive scale, per current French legislation), even when devolution follows Moroccan law
- Life insurance taken out in Morocco: the capital paid to the designated beneficiary remains outside the estate under Moroccan law (law 17-99, art. 79); its tax treatment in the beneficiary's country of residence follows local rules
In practice, a Moroccan abroad with assets in both countries should have two coordinated wills drawn up — one per country, each covering the assets located there, drafted so as not to revoke each other — with a notary in each jurisdiction. And settle the family property question in Morocco during their lifetime: a 1.5% hiba properly registered with the land registry spares their heirs years of cross-border procedures involving legalizations, sworn translations and consular powers of attorney.
8. FAQ
Q.Can you disinherit an heir in Morocco?
Q.How much does a widow inherit in Morocco?
Q.Can a will favor one of your children in Morocco?
Q.How much does a real estate gift cost in Morocco in 2026?
Q.Is there an inheritance tax in Morocco?
Q.How do you make a valid gift (hiba) in Morocco?
Q.Is a gift revocable in Morocco?
Q.Does life insurance form part of the estate in Morocco?
Q.What is ta'sib in Moroccan inheritance?
Q.Can a Moroccan living in Europe choose Moroccan law for their succession?
Protect your spouse starting today
A life insurance death benefit paid to a designated beneficiary does not form part of the estate (law 17-99, art. 79). Compare life insurance and death cover contracts from Moroccan insurers: capital, premiums, beneficiary clause. Free simulation, no commitment.
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