Property acquisition costs in Morocco: a complete guide with worked examples in Marrakech
Understanding the cost of acquiring a property
Buying a property in Morocco, whether an apartment, a riad, a villa or a plot of land, involves far more than the advertised price. On top of the amount agreed with the seller, the buyer must budget for a series of compulsory costs: registration duties, notary fees, land registry charges, stamp duties, taxes and, in most cases, agency commission. In practice these acquisition costs come to between 8 and 9 % of the purchase price in Marrakech, and sometimes more depending on the nature of the property or the way it is financed.
At Atlasimmobilier we place great importance on being transparent about these costs, so that our clients have a clear and realistic view of their overall budget before making any commitment.
The legal framework for these costs is set by the General Tax Code, by Decree no. 2-16-375 of 1 November 2016 on notaries’ fees, and by the order of the Minister of Finance setting the charges of the Land Registry.
Let us take a concrete example: the purchase in Marrakech of a residential apartment for 1,000,000 dirhams.
The standard regime, which applies to most purchases
Registration duties: 4 %
Registration duties are the largest single item: they amount to 4 % of the price for any built premises intended for residential or professional use, that is 40,000 dirhams in our example.
These duties are paid to the Directorate General of Taxes when the deed is registered.
Land registry charges: 1.5 %
These charges cover the publication and entry of the property in the buyer’s name in the land register.
They represent 1.5 % of the price, that is 15,000 dirhams, plus a few hundred dirhams for certificates, extracts and administrative stamps.
Notary fees: 0.75 % to 1 % plus VAT
Notary fees are governed by a capped sliding scale. For a property worth one million dirhams they range between 0.75 % and 1 %, to which VAT at 10 % is added.
Fees of around 11,000 dirhams including tax can therefore be expected.
Miscellaneous and administrative costs
These cover the legalisation of documents, certified copies, cadastral extracts and administrative certificates, for an average total of 2,000 dirhams.
Estate agency commission
Common practice in Marrakech and Essaouira is 2.5 % excluding tax, that is 3 % including tax, payable by the buyer.
On a property of 1,000,000 MAD this represents 30,000 MAD including tax.
A worked example for a purchase at 1,000,000 MAD in Marrakech
| Item | Base | Rate | Estimated amount (MAD) |
|---|---|---|---|
| Registration duties | 1,000,000 | 4 % | 40,000 |
| Land registry | 1,000,000 | 1.5 % | 15,000 |
| Notary fees plus VAT | 1,000,000 | 1.1 % | 11,000 |
| Miscellaneous costs | 2,000 | ||
| Estate agency | 1,000,000 | 3 % incl. tax | 30,000 |
| Estimated total | approx. 98,000 MAD |
The overall cost of this purchase therefore comes to around 9.8 % of the purchase price.
Special regimes and exceptions
Social housing and low-value property
For social housing (price capped at 250,000 MAD excluding tax, floor area between 50 and 80 m²), the registration rate is reduced to 3 %.
Partial exemptions may also apply to certain new low-cost homes, subject to occupancy conditions.
Bare land and properties for demolition
Bare land, and property treated as such, is subject to a rate of 5 %, which often brings the overall costs to 10 to 11 % of the purchase price.
Purchase with mortgage financing
The duties attached to the mortgage registration and to the loan deed represent around 1 % of the amount borrowed.
For example, on a loan of 700,000 MAD this comes to an additional 7,000 MAD.
The costs of the preliminary sale agreement
The amounts set out above concern the final deed of sale only.
Yet most transactions begin with a preliminary sale agreement (a mutual promise to buy and sell), drawn up by a notary or a property professional.
What the preliminary agreement costs
- Drafting fees: between 0.5 % and 1 % of the price, or a flat fee of 3,000 to 6,000 MAD depending on complexity.
- Security deposit: usually 5 to 10 % of the sale price, held in escrow until the final signature.
- Verification costs: certificate of title, land requisition, taxes and similar, for 1,000 to 2,000 MAD.
These costs are not included in the 8 to 9 % overall figure, but they are an essential step and one that protects the buyer.
Legal references
- General Tax Code 2025, articles on registration and stamp duties.
- Decree no. 2-16-375 of 1 November 2016 on notary fee scales.
- Order of the Minister of Finance no. 364-08 on Land Registry charges.
- DGI circular no. 717/2018, on specific registration rates.
Advice from Atlasimmobilier
Always build acquisition costs into your overall budget from the negotiation stage onwards.
- Ask for a detailed notarial quotation as soon as the preliminary agreement is signed.
- Check the nature of the property (land, building, social housing) so that the correct rate is applied.
- Keep every official receipt so that you can evidence your purchase if you later resell.
- Allow for the preliminary agreement costs, which come on top of the cost of the final deed.
In conclusion
In Marrakech, the real acquisition costs of a property average 8 to 9 % of the purchase price, excluding preliminary agreement costs and financing.
For a property at 1,000,000 MAD, the overall cost reaches around 1,090,000 MAD, all expenses included.
Established since 1999, Atlasimmobilier supports every client at every stage, from the initial promise to the final signature, with close attention to transparency, legal certainty and cost control.
Our aim is to offer a calm, properly framed buying experience in the best possible conditions.
