Registration Duties Morocco: 2026 Rates and Calculation

Of all the costs involved in buying a riad, registration fees are by far the heaviest burden. It is these fees that push the «exorbitant» bill from a few thousand to several hundred thousand dirhams. The good news is that they are calculated according to written, publicly available rules that are fairly straightforward once you’ve read them in the right order.

In this guide, we set out in detail the registration duties in Morocco as set out in the General Tax Code (CGI) 2026, published by the Directorate-General for Taxation on tax.gov.ma : the rate applicable to your property, the basis for calculation, the timeframe, the notary’s role, and the circumstances that may drive up the cost. For an overview of all the costs (land registry fees, fees, disbursements), see our guide to Costs associated with buying property in Morocco.

In short : for a riad, a house or a flat that has already been built, the rate is 4 % of the price. For a bare plot of land or a property intended for demolition, it is 5 %. The duties are payable within 30 days of the deed being drawn up, and it is the notary who calculates and pays them. Since 2026, an additional duty of 2 % may be charged if the payment of the purchase price cannot be traced.

What are registration fees?

Registration is a tax formality: the tax authorities take note of an agreement and, on that occasion, levy a tax proportional to its value. Article 127 of the General Tax Code (CGI) makes registration mandatory for all agreements relating to the inter vivos transfer of immovable property, whether registered or not, regardless of the form of the deed: notarised, drawn up by an ‘adoula’, private deed or other.

In practical terms, as soon as you purchase a riad, the deed of sale must be registered and the relevant fees paid. This formality should not be confused with the registration of the sale on the land title, which is the responsibility of the National Land Registry Agency (ANCFCC) and is subject to its own fees. The two are added together, but are subject to separate scales.

What rate applies to which property?

Article 133 of the General Tax Code sets out several proportional rates. The following are those most commonly applicable to a private buyer under the Marrakech scheme.

4 % for built premises

This applies generally to a riad in the medina, a villa or a flat. The CGI subjects them to the rate of 4 % the purchase, by natural or legal persons, of built premises, whether for residential, commercial, professional or administrative use. The land on which the building stands is subject to the same rate, up to a limit of five times the covered area.

This limit is particularly relevant to villas with large gardens: if the excess land area exceeds five times the built-up area, that excess may be taxed at the rate applicable to land. For a riad in the medina, built on most of its plot, this issue rarely arises.

5 % for vacant plots and properties due for demolition

The purchase of undeveloped land, or land containing buildings intended for demolition, is subject to a rate of 5 %. A point to bear in mind: a derelict riad that you intend to demolish and rebuild may fall under this rate rather than the 4 % rate. The classification stated in the deed is what counts, and your solicitor must clarify this with you before you sign.

Since the 2026 Finance Act, the same rate of 5 % has applied to the disposal of shares or units in transparent property companies and unlisted companies with a predominantly property-based business. Purchasing shares in the company that owns a riad therefore does not allow one to avoid paying capital gains tax.

Other rates you should be aware of

• 6 % : in particular, the sale of business assets and leases of more than ten years. A guest house sold together with its business assets may therefore be subject to several different rates, depending on the assets being sold.
• 3 % : the first sale of social housing and low-value properties, as defined by the General Tax Code. This situation rarely applies to a riad.
• 1,5 % : gifts between ascendants and descendants, between spouses and between siblings, as well as the division of assets between co-owners or co-heirs (excluding cash settlements).

On what basis are the charges calculated?

In the case of a sale, Article 131 of the General Tax Code specifies the following as the basis the price stated in the deed and any additional charges that may apply. It is therefore the actual sale price that serves as the basis for assessment, rather than a flat-rate value.

Two mechanisms protect the administration against undercutting:

• Price controls (Article 217): The registrar may adjust a price that does not appear to reflect the market value of the property on the date of the deed. The parties will then be required to pay the additional stamp duty.
• The State’s right of pre-emption (Articles 143 and 218): where the declared price is deemed insufficient and no amicable agreement has been reached, the State may step in to take the place of the purchaser. This right must be exercised within six months of registration.

Our advice is therefore simple: declare the actual price. Under-declaring the price leaves you open to a tax adjustment, reduces your official acquisition cost and, as a result, increases the taxable capital gain when you sell the property.

The additional charge of 2 % introduced in 2026

The 2026 Finance Act added a provision to the General Tax Code (CGI) additional registration fee of 2 % for transfers of immovable property for consideration where the price exceeds 300,000 DH, in two cases:

• the document does not specify the terms and conditions or the details regarding payment of the price; ;
• the payment has not been made using one of the traceable methods provided for in the General Tax Code (crossed cheque, bank transfer, electronic payment, etc.).

Where the price is paid partly in cash, the surcharge applies only to that part. For a foreign buyer, this should not be an issue: payment in foreign currency by bank transfer – which is essential to benefit from the Foreign Exchange Office’s convertibility scheme – naturally leaves a complete banking trail. Simply ensure that the transfer reference numbers are clearly included in the deed.

Timeframes, payment and the notary’s role

A 30-day period

Under Article 128 of the General Tax Code, deeds relating to the transfer of immovable property must be registered and the relevant duties paid within 30 days from their date. For documents drawn up by adouls, this period begins on the date of receipt of the parties’ declaration. Any delay will result in the penalties and surcharges provided for in the General Tax Code.

It is the notary who calculates and pays the fees

Article 137 requires the notary to include in the deed the information necessary for the calculation of duties, to submit the deed electronically to the tax authorities, and to pay the duties. In practice, you pay the notary an advance to cover the duties, and they take care of everything. To understand the breakdown between government duties and the notary’s fees, read our article on notary fees in Morocco.

Please note, however, that if additional fees become payable retrospectively (due to a price adjustment or a subsequent event), these are payable by the parties to the deed, and not by the notary.

Sample calculation for a riad

Let’s take a renovated, listed riad, purchased for 4,000,000 DH, paid for in full by bank transfer from abroad.

• Type of property: built premises, rated at 4 %.
• Basis: price stated in the deed, i.e. 4,000,000 DH.
• Registration fees: 4,000,000 × 4 % = 160,000 DH.
• Additional charge of 2 %: not applicable, as the price is paid by bank transfer and the reference details are set out in the deed.

If the same property were classified as a building intended for demolition, the rate would rise to 5 %, i.e. 200,000 DH. And if 500,000 DH were paid in cash, the additional charge of 2 % would apply to this sum, amounting to a further 10,000 DH. On top of these fees, there are also land registry fees, the notary’s fees and VAT on these.

How to avoid unpleasant surprises

• Have the property assessed before signing the preliminary agreement : whether it is a built property, one in need of renovation or one to be demolished, the difference in rates can amount to one percentage point of the price.
• Pay by bank transfer and keep the receipts : this avoids the 2 % surcharge, ensures your file is in order with the Foreign Exchange Office and will make resale easier.
• Make a clear distinction between the building and the operational assets When you buy an existing guesthouse: the business, the fixtures and fittings, and the building itself are subject to different rules. The breakdown must be accurate.
• Ask for a written estimate to the solicitor, point by point, before signing anything.

To put these charges into the wider context of the tax implications of a property (local taxes, rental income, capital gains), our Guide to property taxation in Morocco has done a full lap.

Frequently Asked Questions

What is the rate of registration fees in Morocco for a riad?

For an existing riad, the rate is 4 % of the price, in accordance with Article 133 of the General Tax Code. The land on which the property stands is subject to the same rate, up to a limit of five times the covered area.

Are registration fees paid by the buyer or the seller?

In practice, these costs are borne by the purchaser, who pays them to the solicitor along with the advance on costs, unless otherwise stipulated in the contract. The seller, for their part, is liable for capital gains tax.

How long do you have to register the deed of sale?

Within 30 days of the date of the deed. In the case of an adular deed, the time limit runs from the date of receipt of the parties’ declaration.

Can you declare a lower price in order to pay less duty?

This is risky and not recommended. The tax authorities may adjust a price that is below the market value (Section 217 of the General Tax Code), and the State has a right of pre-emption in the event of an insufficient price. A reduced price also increases your future capital gain.

Does buying shares in the company that owns the riad mean you can avoid paying tax?

No. Since the 2026 Finance Act, the disposal of shares in transparent property companies and unlisted companies with a predominantly property-based business is subject to a rate of 5 %.

Get a quote for your purchase

Have you found a riad and want to know the exact amount of the fees and everything else involved? We’ll work with you to draw up a comprehensive budget and put you in touch with solicitors who are experienced in dealing with overseas buyers. Contact Klair & Arno, we’ll get back to you quickly.