Notary Fees in Morocco: The 2025 Comprehensive Guide for Your Real Estate Purchase

Are you planning a real estate purchase in Morocco? Whether it is a luxury villa in Marrakech, a modern apartment in Casablanca, or a titled plot of land, successful investment depends on rigorous financial planning. Beyond the sale price, you must accurately anticipate the notary fees in Morocco.

These fees generally oscillate between 7% and 10% of the property value. They do not merely represent the notary's salary; they primarily cover government taxes required to secure your title deed. This guide provides everything you need to know to buy with total peace of mind.

Why Is a Notary Essential for Your Real Estate Purchase in Morocco?

The notary acts as the pillar of legal security. Unlike a simple private agreement, the intervention of a notary authenticates the transaction and protects your interests against any risk of litigation or land despoliation.

A Mission of Verification and Advice

From the moment the preliminary contract (compromis de vente) is signed, the notary consults the ANCFCC (Land Registry) to obtain a recent property certificate. They verify the absence of mortgages, seizures, or charges on the property. Simultaneously, they ensure strict fiscal compliance by verifying that the seller has paid all local taxes.

In this regard, it is essential to understand that owning property entails recurring obligations. To better anticipate your future annual charges, consult our guide on Housing Tax (TH) and Communal Service Tax (TSC) in Morocco.

Detailed Breakdown of Notary Fees in Morocco in 2025

For a real estate purchase in Morocco, the total amount of fees is broken down into several regulated taxes and honoraria. Here are the current rates:

  1. Registration Duties (4%): This tax is the largest portion. The notary collects and pays it directly to the General Tax Directorate (DGI).
  2. Land Registry Fees (1.5% + 200 MAD): This amount funds the registration of your ownership in the land book and the issuance of your new title deed.
  3. Notary Honoraria (Emoluments): The notary’s remuneration is governed by Decree No. 2-16-375 and follows a degressive scale:
    • Under 300,000 MAD: Fixed fee of 4,000 MAD.
    • From 300,001 to 1,000,000 MAD: 1.5%.
    • From 1,000,001 to 5,000,000 MAD: 1.25%.
  4.  
  5. VAT on Honoraria: A 10% tax applies specifically to the notary's remuneration.
  6. Administrative Costs and Stamps: Budget between 2,000 and 3,500 MAD for various administrative formalities.

Example: For an apartment worth 1,000,000 MAD, expect to pay approximately 70,000 MAD in notary fees in Morocco.

Avoiding Pitfalls: Under-Declaration and Fiscal Impact

When making a real estate purchase in Morocco, some may be tempted by "under-declaration" (paying a portion "under the table") to reduce registration duties. This is a major strategic mistake.

The tax administration uses a price reference system. If your declared price is too low, you risk an immediate tax reassessment. Furthermore, an initial under-declaration will heavily impact your taxes when you decide to sell. You will artificially increase your capital gain, making it harder to benefit from a TPI exemption on a primary residence in Morocco. To sell without paying profit tax, every Dirham declared during the purchase counts.

Specific Cases: Land, Credit, and MRE Investors

The cost of your notary fees in Morocco adjusts according to the nature of the property:

  • Empty Land: Registration duties rise to 5%, as the state encourages construction.
  • Mortgages: If you take out a bank loan, you must pay mortgage registration fees (approximately 1% of the loan amount).
  • MRE & Foreign Investors: Always use a convertible Dirham account. This proves the origin of the funds and guarantees your right to repatriate your capital and profits in the future.

Practical Guide for Buyers

To ensure your transaction goes smoothly, follow these key steps:

  • Request a Quote: Before signing, ask your notary for a detailed provisional breakdown of costs.
  • Prepare Your Documents: ID, marital status, and proof of fund origin (especially for foreigners).
  • Use the Escrow Account: Never transfer funds directly to the seller. The notary secures the money in a professional account at the CDG (Caisse de Dépôt et de Gestion) until the final property transfer is confirmed.

FAQ: Frequently Asked Questions

Can the buyer choose the notary?
Yes, in Morocco, the buyer has the free choice of the notary, as they bear the financial burden of the deed and the associated taxes.

Are the fees negotiable?
State taxes (totaling 5.5%) are fixed and non-negotiable. A slight margin may exist for honoraria in very large transactions, provided the legal scale is respected.

Are notary fees in Morocco payable in installments?
No, the full amount of fees and taxes must be provided at the time of signing the final deed to allow for the immediate registration of the property.