Rights and duties

In Morocco, the chattels real vary according to the legal nature of the good.

For residential occupancy of a period higher than 3 years

=> Registration fee: 2.5%
=> Notarial Tax: 0.5%
=> Landed registration: 1% + 150 dhs for the certificate of property
=> Notary’s fees: 1% with a minimum of perception of 2500 dhs + 7% of VAT
=> Sundries: approximately 2500 dhs

For commercial occupancy

=> Registration fee: 2.5% in case of 1st sale, if not 5%
=> Notarial Tax: 0.5%
=> Landed registration: 1% -
=> Notary’s fees: 1% with a minimum of perception of 2500 dhs + 7% of VAT
=> Sundries: approximately 2500 dhs

Urban tax

Your main or secondary home is liable to the urban tax. This one is calculated on the basis of rental value of housing, determined by comparison or direct appreciation by an inventory commission. The rental value is liable to an annual revision by an increase of 2%.

Exemption

The urban tax does not apply to the new buildings and additions of construction during 5 years, from the delivery of the licence to live.

Scale of the urban tax by section of rental value

=> 0 to 3000: 0%
=> 3001 to 6000: 10 %
=> 6001 to 12 000: 16%
=> 12001 to 24 000: 20%
=> 24 001 to 36 000: 24%
=> 36 001 to 60 000: 28%
=> More than 60 000: 30%

Current municipal administration rates

=> 10% of the rental value for the buildings located in the cities
=> 60% of the rental value for the buildings located in peripheral zones of the urban townships