Buying an apartment, villa or land in Morocco from France involves rules specific to non-residents: transfer agreement, France-Morocco tax regime, choice of bank account (convertible vs non-convertible dirham), and notarial procedure. This guide details the 7 official steps for an MRE real estate purchase from France in 2026, with real costs, timelines and pitfalls to avoid.
Costs & fees
| Notary fees | 0.5-1 % of price | Flat + scale (law 32-09) |
| Registration tax (DETU) | 4 % of price | 4 % primary residence, 5 % other |
| Land Registry | 1 % + 75-150 MAD | Registration + property certificate |
| Lawyer fees (optional) | 5,000-15,000 MAD | If potential litigation or complex property |
| Bank fees (convertible dirham account) | 500-2,000 MAD/year | Depending on bank |
| Sworn translation of proxy | €30-80 /page | If remote signature |
| HCCH apostille | €15 (France) | Court of Appeal — 1-2 weeks |
Timeline
Define budget and financing
An MRE can finance their purchase (a) in cash from abroad via transfer to a convertible dirham account, (b) through a Moroccan mortgage (Attijariwafa, BMCE, CIH, Banque Populaire offer MRE products — rates 4.5 to 6 % in 2026), or (c) through a French loan (rare as French banks barely finance real estate outside the EU). The golden rule: keep **proof of transfers from France** (Wise statements, bank transfer) as the transfer agreement gives you the right to repatriate the resale proceeds to France.
💡 Tip — Prefer the CONVERTIBLE dirham account (funded by foreign transfer) rather than NON-convertible dirham (Moroccan income) — only the convertible account allows free repatriation of funds.
Choose between new and old — Verify the land title
In Morocco, two regimes: (a) land title (registered at the Land Registry, secured) and (b) Moulkia (adoul deed, unregistered, to avoid for an MRE as contestable). Always require a property under **land title** + request the « property certificate » (Land Registry, ~75 MAD).
💡 Tip — For VEFA properties (sale before completion), require the bank-issued completion guarantee certificate (law 44-00).
⚠️ Warning — Property under unregistered Moulkia is risky: frequent disputes in succession or boundaries. Refuse unless heavily discounted and with notary support.
Preliminary contract — Down payment
The preliminary contract (« promesse de vente ») sets the price, deadlines and suspensive conditions. Standard down payment 10 % of price. The compromise is signed **at the notary** (laws 39-08 + 69-16 — authentic form mandatory for real estate sale since September 14, 2017).
💡 Tip — Include a suspensive condition « loan obtention » and « land title free of any mortgage or easement » before signing the final deed.
⚠️ Warning — Never pay a down payment in cash directly to the seller. Always by bank check or transfer, on the notary''s escrow account if possible.
Proxy from France if you cannot attend
If you cannot travel, you can sign the promise and final deed via a **notarized authentic-form proxy** (since law 69-16, the proxy for real estate sale must be notarized — not adoulaire). In France, have the proxy drafted at a French notary + apostille (HCCH) + sworn translation into Arabic.
💡 Tip — Allow 3-4 weeks for the proxy: French notary (1-2 weeks) + apostille (1-2 weeks) + sworn translation (3-5 days).
Final deed at the Moroccan notary
The final deed is signed at the Moroccan notary. Required documents: CNIE/passport, proof of convertible dirham account, transfer proof (if foreign payment), land title. The notary registers the deed at the Land Registry within 3 months.
💡 Tip — Verify that the notary is registered with the Notaries'' Chamber (law 32-09). Find one on [LesMRE Directory](/en/annuaire?specialite=notary) or consult [www.justice.gov.ma](https://www.justice.gov.ma).
Land Registry registration — Transfer
After the deed, the notary files the deed at the Land Registry (ANCFCC) for registration. Official deadline: 3-6 weeks. Registration tax is paid at this point.
💡 Tip — Ask the notary for the updated property certificate copy in your name once issued (~75 MAD).
Tax declaration in France
Under the **France-Morocco tax treaty of May 29, 1970** (still in force), real estate taxation remains in the country where the property is located (Morocco). But the MRE who is a French tax resident must declare: (a) the property on form **2042-K** (box 8UU if non-EU account), (b) possibly rental income (taxed in Morocco, exempt in France if already taxed in Morocco).
💡 Tip — Keep all proof of Moroccan taxation (IR notice, DGI slips) for the tax credit calculation in France.
In depth
Special case: agricultural land purchase. Since the 1963 Dahir confirmed in 2003, **non-residents cannot buy agricultural land** in Morocco without government waiver. For MRE of Moroccan nationality, the purchase is free. For a foreign spouse or company with foreign shareholders, prior authorization must be requested from the Wali via the Ministry of the Interior. Conversely, urban building land is freely acquirable for Moroccan and foreign MRE. Resale taxation: TPI (Real Estate Profit Tax) exemption is acquired after **6 years of holding** (LF 2014, confirmed LF 2025). Before 6 years, progressive rate from 20 %. For MRE who are French tax residents, the 1970 treaty attributes taxation to Morocco — declaration in France for tax credit calculation (form 2047).
❌ Common mistakes to avoid
- ✕Buying under unregistered Moulkia — succession/boundary dispute risk
- ✕Paying cash down payment to seller without notary
- ✕Opening a non-convertible dirham account (impossible to repatriate funds to France)
- ✕Signing an adoulaire proxy (rejected by notaries since law 69-16)
- ✕Forgetting the 2042-K form declaration in France
- ✕Not verifying the land title or mortgages before signing
🔗 Official links and resources
ANCFCC — National Land Registry Agency
Property registration and certificates
Directorate General of Taxes (DGI)
IR, DETU and housing tax declarations
Office des Changes
Transfer regulations and convertible dirham account
Ministry of Justice — Notaries
List of registered notaries (law 32-09)
France-Morocco 1970 Tax Treaty
Official Bulletin of Public Finances (BOFiP)
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