Melkia, requisition or land title
What each situation guarantees and the checks to make before signing.
Read the guide →Free tool
Costs of buying land in Morocco.
How much does a purchase cost on top of the price? This calculator lists every item paid by the buyer (registration duties, land registry fees, stamp duty, the conveyancer's fees and VAT) with the legal text that sets it. Everything is calculated in your browser: nothing is sent.
2026 rates Rates in force on 29 October 2026 (2026 Finance Act), checked against the General Tax Code and the ANCFCC tariff.
Rates used and sources
The rates below are read from the texts themselves: the 2026 General Tax Code published by the Directorate General of Taxes on 31 December 2025 (including Finance Act no. 50-25), circular no. 737 and the land registry tariff published by the ANCFCC. Registration duties are borne by the buyer (CGI, art. 183-A).
| Item | Rate or amount | Legal text |
|---|---|---|
| Bare land (building, agricultural or other land), or land with a building to be demolished | 5 % | Tax Code (CGI), art. 133-I-G-1° |
| Built home or premises (residential, shop, office, professional premises) | 4 % | Tax Code (CGI), art. 133-I-F-1° |
| First sale of social housing or low-value housing | 3 % | Tax Code (CGI), art. 133-I-B-7° |
| Purchase of undivided shares of farmland outside an urban area, between co-owners | 1.5 % | Tax Code (CGI), art. 133-I-C-9° ; Tax Code (CGI), art. 134-III |
| Additional duty if the price exceeds MAD 300,000 and payment is not traceable (deeds from 1 July 2026) | 2 % | Tax Code (CGI), art. 133-III (2026 Finance Act) ; DGI circular no. 737 |
| Minimum charge for proportional duties | 100 MAD | Tax Code (CGI), art. 133-II |
| Sale agreement drawn up by a notary, adoul or approved lawyer | 200 MAD | Tax Code (CGI), art. 135-II-17° |
| Stamp duty on deeds subject to registration | 20 MAD per sheet | Tax Code (CGI), art. 249-a) ; Tax Code (CGI), art. 252-II-I-7° |
| Recording a sale on a land title or filing on a requisition | 1.5 % + 100 MAD per property ; minimum 500 MAD | Decree no. 2-16-375, ch. II-A-1 |
| Ownership certificate | 100 MAD | Decree no. 2-16-375, ch. IV-H-1 |
| Voluntary registration requisition | MAD 500 + 1% of the value + MAD 50 per are (urban) or per hectare (rural) + MAD 200 per duplicate + MAD 100; minimum MAD 1,000 | Decree no. 2-16-375, ch. I-A |
| VAT on the notary's, adoul's or lawyer's fees | 20 % | Tax Code (CGI), art. 89-I-12°-a) ; Tax Code (CGI), art. 99-A |
| Notary's, adoul's or lawyer's fees | Not quantified: free entry | Law no. 32-09, art. 15 (regulatory scale provided for, not published to our knowledge); adoul tariff not verified |
| Tax on property gains (seller) | 20 % ; minimum 3 % of the price | Tax Code (CGI), art. 73-II-F-6° ; Tax Code (CGI), art. 144-II-1° |
2027 Finance Act. Finance bill no. 60-26, tabled in Parliament in October 2026, has not been passed yet. According to its presentation, it changes neither these registration rates, nor the additional 2% duty, nor stamp duty on deeds, nor the rate of the tax on property gains. We will update the tool once it is published in the Official Bulletin.
Sources
- General Tax Code (Code général des impôts), 2026 edition — Directorate General of Taxes, 31 December 2025 — art. 63, 65, 73, 89, 91, 99, 127, 133, 134, 135, 144, 183, 249, 252
- Finance Act no. 50-25 for the 2026 budget year — dahir no. 1-25-67 of 10 December 2025, art. 7 (additional 2% duty)
- Circular no. 737 on the tax measures of the 2026 Finance Act — DGI — § IV-1 and worked examples
- Tariff of land registry fees — Decree no. 2-16-375 of 18 July 2016 as amended (Official Bulletin no. 6484), in force since 1 November 2016 — ANCFCC publication
- Law no. 32-09 on the organisation of the notarial profession — art. 15 and 16
- Competition Council opinion no. A/3/19 on draft decree no. 2-17-481 (notaries' fees) — 26 December 2019
Understanding
Who pays what when you buy?
The buyer pays registration duties to the Directorate General of Taxes, stamp duty on the deed, land registry fees to the ANCFCC when the property is registered or being registered, and the fees of whoever draws up the deed, plus VAT. The conveyancer usually collects these sums and pays them over: ask for a written statement.
The seller pays the tax on the property gain if they sell for more than they paid, with a minimum of 3% of the price unless exempt. They declare and pay it within 30 days of the sale (CGI, art. 83). The conveyancer may only draw up the deed once a certificate is produced showing that the taxes on the property have been paid (art. 139-IV).
- Bare land: 5% of the price; built home or premises: 4%; first sale of social housing: 3%.
- Since 1 July 2026: an extra 2% on the cash part when the price exceeds MAD 300,000.
- Land registry: 1.5% of the price + MAD 100 per title (minimum MAD 500), plus MAD 100 per ownership certificate.
- Notary's, adoul's or lawyer's fees: ask for them in writing, plus 20% VAT.
Unregistered land has no land registry fees on purchase, but registering it later will cost fees and a technical file. Compare both situations before negotiating the price.
Frequently asked questions
Purchase costs, point by point.
Are notary fees 1% of the price?
That figure is often quoted, but we found no published official scale setting it. Law no. 32-09 (article 15) leaves notaries' fees to be set by regulation; a draft decree was examined by the Competition Council in 2019, but to our knowledge it has not been published in the Official Bulletin. Ask for a written quote, excluding and including tax, and compare.
Why does land pay 5% and a flat 4%?
The General Tax Code sets two separate rates: 5% for bare land or land with a building to be demolished (article 133-I-G-1°), 4% for built premises used as homes, shops, professional or administrative premises (article 133-I-F-1°). The land of a house benefits from the 4% rate up to 5 times the built footprint.
What does the additional 2% duty change?
Introduced by the 2026 Finance Act (article 133-III of the CGI), it applies to deeds drawn up since 1 July 2026, when the price exceeds MAD 300,000 and payment is not traceable. It hits only the part paid in cash, or the whole price if the deed does not state the payment methods and references. Paying by transfer, crossed cheque, bank loan or a bank deposit stated in the deed avoids it.
I am buying on a melkia: are there land registry fees?
Not on purchase, as the land has no title. Registration duties are due, however, as for titled land. If you later have the land registered, the requisition costs MAD 500, 1% of the value, an area fee, MAD 200 per duplicate and MAD 100 (minimum MAD 1,000), plus the surveyor's technical file: the tool can estimate it.
Can the rates change in 2027?
Yes, each finance act can change them. The 2027 finance bill, tabled in October 2026, does not, according to its presentation, touch the rates used here, but it has not been passed yet. The tool shows when the rates were checked and warns you if the current year is later than the year of the rates.
Is my data sent anywhere?
No. The calculation runs in your browser. Your last entry is only kept on your device, and the « Clear » button deletes it.
Further reading
Before buying, also read.
Costs are only part of the checks: the legal status of the land and its boundaries matter more.
ANCFCC online services
Ownership certificate, title monitoring, paying land registry fees.
Read the guide →Surveyor's fees
What Law 30-93 says, and the difference between fees and government charges.
Read the guide →Before you sign
Check the land, not just the costs.
We check the boundary markers, the area and the match with the title plan on site, or we prepare the registration of land held on a melkia.
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- +212 5 35 64 14 36
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