Combien coûtent les frais de notaire pour un achat immobilier au Maroc ?

Les frais totaux représentent environ 7 à 8 % du prix d'achat. Ils comprennent les droits d'enregistrement (4 %), la taxe de conservation foncière (1,5 %), les honoraires du notaire (1 % environ) et divers frais administratifs. Pour un bien à 1 000 000 DH, prévoyez environ 70 000 à 80 000 DH de frais annexes.

Quels sont les droits d'enregistrement au Maroc en 2026 ?

Les droits d'enregistrement sont fixés à 4 % du prix de vente déclaré pour les immeubles bâtis et les terrains. Ce taux s'applique à la valeur vénale du bien. Il existe un taux réduit de 3 % pour les logements sociaux (prix inférieur à 250 000 DH). Ces droits sont collectés par le notaire et versés à la Direction Générale des Impôts.

Qu'est-ce que la taxe de conservation foncière et combien coûte-t-elle ?

La taxe de conservation foncière est perçue par l'Agence Nationale de la Conservation Foncière (ANCFCC) pour l'inscription du titre de propriété au nom de l'acheteur. Elle s'élève à 1,5 % du prix d'acquisition. Pour un bien à 800 000 DH, cette taxe représente 12 000 DH. Elle est obligatoire pour tout bien titré (immatriculé).

Les MRE bénéficient-ils d'exonérations sur les frais d'achat immobilier au Maroc ?

Les MRE ne bénéficient d'aucune exonération spécifique sur les droits d'enregistrement ou la taxe de conservation foncière. En revanche, ils peuvent acheter en devises via un compte MDM (Marchés des Changes pour les MRE), ce qui leur permet de rapatrier le produit d'une future revente. Aucun droit de douane ni taxe supplémentaire n'est appliqué du fait du statut MRE.

Quels sont les honoraires du notaire au Maroc et sont-ils négociables ?

Les honoraires du notaire au Maroc sont réglementés par décret et non librement négociables. Ils sont calculés selon un barème dégressif : environ 1 % pour les tranches jusqu'à 1 million DH, avec des taux réduits au-delà. Des émoluments fixes s'y ajoutent pour les actes de rédaction. Pour un achat à 1 500 000 DH, les honoraires notariaux s'élèvent à environ 12 000 à 15 000 DH hors taxes.

Doit-on payer la taxe urbaine (taxe d'habitation) en plus des frais de notaire ?

La taxe de services communaux (ex-taxe urbaine) est une taxe annuelle distincte des frais d'achat. Elle est due par le propriétaire chaque année, calculée sur la valeur locative du bien (entre 10 % et 13,5 % de la valeur locative annuelle). Elle n'est pas incluse dans les frais de notaire. Pour un appartement avec une valeur locative annuelle de 40 000 DH, la taxe s'élève à environ 4 000 à 5 400 DH/an.

Peut-on acheter un bien immobilier au Maroc sans notaire ?

Non, le recours à un notaire est obligatoire pour tout achat immobilier portant sur un bien titré (immatriculé au registre foncier) au Maroc. La signature de l'acte authentique devant notaire est une condition légale pour le transfert de propriété. En l'absence d'acte notarié, la transaction n'est pas opposable aux tiers et l'acquéreur ne peut pas être inscrit comme propriétaire au titre foncier.

Notary fees and property purchase costs in Morocco 2026

Buying property in Morocco involves additional fees representing between 7% and 10% of the purchase price. For an apartment at 1,500,000 MAD in Casablanca, budget between 105,000 and 150,000 MAD in fees. These amounts are set by Moroccan law and are not negotiable, unlike the sale price.

Costs & fees

Registration duties	4% of sale price	Collected by DGI, payable within 30 days
Land registry fees	1.5% of sale price	ANCFCC, includes transfer on land title
Notary fees excl. tax	Degressive scale 1.5% / 1% / 0.5%	+ 20% VAT on fees
Agency commission	2% to 3% of price	Unregulated, negotiable
Bank file fees	0.5% to 1% of loan amount	If bank financing
Stamps and miscellaneous	500 to 2,000 MAD	Deed copies, legalizations
Total estimated	7% to 10% of purchase price	Excluding agency commission sometimes borne by seller

Timeline

Day 0

Signing preliminary contractDeposit paid (5% to 10% of price)

2 to 4 weeks

Cadastral checks and lien clearanceNotary verifies land title

1 to 3 months after preliminary

Signing final deed at notaryBalance and fees paid

30 days after signing

DGI registrationRegistration duties paid

2 to 6 weeks after filing

Land Registry inscriptionNew land title in buyer's name

Registration duties (4% of sale price)

Registration duties are collected by the General Tax Directorate (DGI) at 4% of the sale price for built properties. For a property at 1,500,000 MAD, this represents 60,000 MAD. This duty is due when registering the deed of sale within 30 days of signing. Payment is made to the tax collector or via the online Dariba platform.

💡 Tip — If you buy vacant land, the rate is also 4%. For social housing below 250,000 MAD excl. tax, the rate is reduced to 3%.

⚠️ Warning — The minimum duty is 1,000 MAD. The DGI can reassess the price if deemed undervalued compared to local market prices.

Land registry fees (1.5% of price)

The Land Registry under ANCFCC charges 1.5% of the sale price to register the transfer on the land title. For a property at 1,500,000 MAD, this represents 22,500 MAD. These fees also include a registration tax of 0.125% and fees for establishing the new title.

💡 Tip — These fees are paid directly to the Land Registry by the notary when filing the transfer documents.

Notary fees (official scale)

Notary fees are set by decree n°2-12-427 on a degressive scale: 1.5% for the 0-500,000 MAD bracket, 1% for 500,000 to 1,000,000 MAD, 0.5% above 1,000,000 MAD. For a property at 1,500,000 MAD: 15,000 MAD excl. tax, i.e., 18,000 MAD incl. 20% VAT.

💡 Tip — The notary can provide a detailed quote before signing. Always request it.

⚠️ Warning — Fees displayed by some notaries do not always include 20% VAT. Check whether the amount is excl. or incl. tax.

Real estate agency fees

Agency commission is generally 2.5% incl. tax of the sale price, sometimes shared between buyer and seller. Market practice is 2% to 3%. For a property at 1,500,000 MAD, budget between 30,000 and 45,000 MAD.

💡 Tip — Check that the agency is registered in the trade register and has a tax identification number.

Bank and miscellaneous fees

Bank file fees (0.5% to 1% of the loan), mortgage release fees (500 to 2,000 MAD), and fiscal stamps are added if financing by mortgage. Total ancillary costs for a 1,000,000 MAD loan can reach 12,000 to 15,000 MAD.

⚠️ Warning — Require a complete summary table of all fees before final signing.

In depth

For an MRE buying from abroad, the procedure mandatorily involves a Moroccan notary who centralizes all payments. A notarized power of attorney (legalized by the embassy or apostilled) granted to a trusted representative in Morocco is strongly recommended. Fund transfers from abroad must go through a Moroccan bank account in dirhams or via the MDM account at an approved Moroccan bank. Repatriation of invested capital is guaranteed by the Office des Changes if the investment was made in imported convertible currencies, provided all banking documents are kept.

❌ Common mistakes to avoid

✕Not checking the mortgage status of the property before the preliminary contract
✕Confusing the agency price with the notarial deed price used as the basis for duty calculation
✕Omitting the 20% VAT on notary fees in the preliminary budget

🔗 Official links and resources

DGI - Registration duties

Registration duty calculation and online payment via Dariba

ANCFCC - Land Registry

National agency, conservation procedures and land title

Ordre des Notaires du Maroc

Official directory of approved notaries and fee schedule

❓ Frequently asked questions

How much are notary fees for a property purchase in Morocco?＋

Total fees represent approximately 7 to 8% of the purchase price. They include registration fees (4%), land registration tax (1.5%), notary fees (around 1%) and various administrative costs. For a property at 1,000,000 MAD, budget around 70,000 to 80,000 MAD in additional fees.

What are the registration fees in Morocco in 2026?＋

Registration fees are set at 4% of the declared sale price for built properties and land. This rate applies to the market value of the property. A reduced rate of 3% exists for social housing (price below 250,000 MAD). These fees are collected by the notary and paid to the General Tax Directorate.

What is the land registration tax and how much does it cost?＋

The land registration tax is collected by the National Agency for Land Registry (ANCFCC) to register the title deed in the buyer's name. It amounts to 1.5% of the acquisition price. For a property at 800,000 MAD, this tax represents 12,000 MAD. It is mandatory for any titled (registered) property.

Do MRE (Moroccans living abroad) benefit from exemptions on property purchase fees?＋

MRE do not benefit from any specific exemptions on registration fees or land registration tax. However, they can purchase in foreign currency via an MDM account (Foreign Exchange Market for MRE), which allows them to repatriate proceeds from a future resale. No additional customs duties or taxes apply due to MRE status.

What are notary fees in Morocco and are they negotiable?＋

Notary fees in Morocco are regulated by decree and not freely negotiable. They are calculated on a sliding scale: approximately 1% for amounts up to 1 million MAD, with reduced rates beyond. Fixed emoluments are added for document drafting. For a purchase at 1,500,000 MAD, notary fees amount to approximately 12,000 to 15,000 MAD before tax.

Do you also have to pay municipal tax (habitation tax) on top of notary fees?＋

The municipal services tax (formerly urban tax) is an annual tax separate from purchase fees. It is owed by the owner each year, calculated on the rental value of the property (between 10% and 13.5% of annual rental value). It is not included in notary fees. For an apartment with an annual rental value of 40,000 MAD, the tax amounts to approximately 4,000 to 5,400 MAD/year.

Can you buy property in Morocco without a notary?＋

No, a notary is mandatory for any purchase of a titled property (registered in the land registry) in Morocco. Signing an authenticated deed before a notary is a legal requirement for property transfer. Without a notarial deed, the transaction is not enforceable against third parties and the buyer cannot be registered as owner on the title deed.

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Notary fees and registration duties when buying property in Morocco