Morocco tax.
Estimate the upfront cost stack — droits, conservation foncière, notary, TVA — and the sale-side plus-value (TPI) friction before you wire dirhams convertibles. 2026 market-practice rates.
What you are paying for
Droits d'enregistrement
4% of purchase price on resale properties. This is the primary acquisition tax payable to the Moroccan tax authority at notary registration. Rate varies by asset: 4% on residential resale; 2.5% preferential on a developer new-build first sale; 5% on bare land / commercial premises.
Conservation foncière
1.5% of purchase price. The Moroccan land registry (Conservation Foncière) charges a title transfer fee on all registered properties. Required for a clean Titre Foncier.
TPI — plus-value tax at resale
Capital-gains tax (TPI) is 20% of the net gain, or 3% of the sale price — whichever is higher (the 3% is a minimum floor). A primary residence occupied 5+ years with a sale price under 4,000,000 MAD is exempt (a 3% contribution applies on any excess above 4M).
upfront cost stack
Set your buyer profile, property type and hold strategy. The estimator models the full upfront cost stack plus a sale-side plus-value scenario with your chosen hold duration. All figures in MAD with USD equivalent at current peg.
- Registration dutyTransfer duty paid at the notary on the signing day (4 % resale rate; new-build first sale is a preferential 2.5 %).200,000 MAD
- Land registration (conservation foncière)Land-registry inscription so the titre foncier transfers to your name.75,000 MAD
- Notary fee (honoraires)Honoraires follow a degressive scale (1.5 % up to 300k / 1 % to 500k / 0.5 % to 1M / 0.25 % above) + 20 % VAT; ~0.5 % is the marginal rate on high-value deals. The 10,000 MAD here is an assumed practical floor, not the legal minimum (~1,500 MAD). Verify the devis.25,000 MAD
- Stamp + filing feesStamp duty + miscellaneous registration costs.1,500 MAD
- VAT (TVA)Resales between individuals are VAT-exempt by law.0 MAD
- Capital-gains tax (TPI) — 25% gain scenarioMinimum 3 % of sale price floor applies even if the realised gain is lower.250,000 MAD
- ·Non-resident wires must enter through a compte en dirhams convertibles (FCR). See /legal/fcr — without it you cannot repatriate proceeds.