Stamp duties
Stamp duties are taxes on administrative and legal acts. They serve to finance administration and constitute significant revenue source. Payment mandatory for validity of many documents.
Who is concerned
Any citizen performing administrative procedures involving official document (passport, national ID, license, registered contracts, various fiscal stamps).
Deadlines
One-time payment at each procedure. Purchased at authorized tobacco offices, fiscal stamps, or online (e-stamp on DGI portal).
How it works
Two modes: mobile stamp (sticker affixed on document) or dematerialized stamp (e-stamp with barcode). Amount varies per document nature and purpose. Some acts accumulate several stamps.
2026 rates and scales
Common 2026 tariffs: National ID: 75 MAD · Biometric passport: 500 MAD · Driving license: 250 MAD · Registration card (duplicate): 150 MAD · Lease contract (< 20,000 MAD): 200 MAD · Signature legalization: 2 MAD · Receipt stamp: 0.25% of amount (min 5 MAD).
Concrete example
Passport renewal + driving license + 2 legalizations: 500 + 250 + 4 = 754 MAD. Lease contract 3,000 MAD/month: stamp 200 MAD + registration (if long lease) + land conservation if real estate.
Exemptions
Internal administrative acts within administration (between public services). Some ID documents for minors under 12 years. Documents related to social aids.
Declarative obligations
Physical or digital stamp affixing before document submission. Keep e-stamps as proof. Stamp purchase only at authorized offices (Barid Al-Maghrib, tobacco, treasury).
Penalties for non-compliance
Unstamped document: invalid, refused by administration. Counterfeit stamps: fine equivalent to 100 times stamp value + criminal prosecution.
Legal optimization tips
- Use e-stamp on DGI portal: 24/7 availability, no queues
- Anticipate annual procedures to group purchases (save on trips)
- Verify exact amount on relevant website before purchase (tariffs evolve)
- Request systematic receipt for each stamp purchased (accounting document)
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