Registration and transfer duties
Registration duties collected on certain legal operations (real estate sale, donation, succession, company creation). Rate varies per operation nature and property type.
Who is concerned
Any buyer of real estate in Morocco, any beneficiary of donation or succession, any company proceeding with capital increase or share transfer.
Deadlines
30 days after act signature for registration. Simultaneous payment at registration with registration office.
How it works
Notary (or adoul) prepares act and transmits to registration office with duties calculation. Buyer pays duties at registration (legal validity condition). Add notary fees (1-2%) and land conservation (1.5%).
2026 rates and scales
2026 rates: Real estate sale: 6% (or 4% if social housing ≤ 250,000 MAD) · Donation between ascendants/descendants: 1.5% · Succession between spouses or children: 1% · Capital increase: 1% · Share transfer: 2%.
Concrete example
Rabat apartment purchase 1,500,000 MAD. Registration duties 6% = 90,000 MAD. Land conservation 1.5% = 22,500 MAD. Notary fees 1.5% excl. tax + 10% VAT = 24,750 MAD. Total additional fees ≈ 137,250 MAD (9.15% of price).
Exemptions
Total exemption for social housing value ≤ 250,000 MAD (caps per decree). Reduced rate 4% for social housing < 1,000,000 MAD. Succession exemption up to 1,000,000 MAD between spouses and direct descendants.
Declarative obligations
Mandatory registration within 30 days. Publication at land conservation for third-party enforceability. Succession declaration mandatory within 12 months after death.
Penalties for non-compliance
10% surcharge for late registration. 5%/year late interest. Specific fine for non-registration: 100% of evaded duties. Property non-seizability against unregistered buyer.
Legal optimization tips
- Prefer new social housing purchase (≤ 250,000 MAD): 0 registration duties
- Organize patrimony via lifetime donations (rate 1.5% vs 1% succession but anticipated liquidity)
- Buy via SCI to later fractionate shares (reduced duties to 2%)
- Negotiate act in 2 prices: land + separate construction (possible property optimization)
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