Notary Fees in Morocco 2026: Complete Calculator

When you buy a property in Morocco, the listed price is not the only amount you will pay. Added to that price are the notary fees in Morocco, which actually cover several distinct cost items: registration fees, land registry tax, notary charges and various administrative costs. Together they represent an additional 5.5 to 7% of the purchase price depending on the type of property — a figure every buyer must anticipate to avoid unpleasant surprises when signing the authentic deed.

This guide breaks down each of these items, explains how to calculate them according to your property type and buyer profile, and provides worked simulations at different price levels — from an apartment in Guéliz to a luxury villa in the Palmeraie. Whether you are a Moroccan resident, an MRE or a foreign investor, this guide will allow you to approach your real estate project in Marrakech with a precise and realistic financial picture.

Celestia Invest supports you in assessing the full budget for your acquisition, fees included.

Table of Contents

• Breakdown of notary fees in Morocco
• Registration fees: the main cost item
• Land registry tax
• Notary charges
• Stamp duty and ancillary costs
• Calculator: worked examples by property type
• Special case: buying land
• Special case: commercial premises and professional investment
• Fees for foreign buyers and MRE
• Tips for budgeting your acquisition costs

Breakdown of Notary Fees in Morocco

What is commonly referred to as notary fees in Morocco is actually a set of distinct charges collected by different parties. It is important to distinguish between them to understand who receives what and why.

There are four main components:

• Registration fees: collected by the Moroccan tax authority (Direction Générale des Impôts). By far the largest item, representing 4 to 6% of the price on its own depending on the type of property.
• Land registry tax: collected by the Land Registry (Agence Nationale de la Conservation Foncière, du Cadastre et de la Cartographie — ANCFCC). It amounts to 1% of the sale price.
• Notary charges: the notary's own remuneration for drafting and authenticating the deed. Calculated according to a regulated degressive scale and subject to 10% VAT.
• Stamp duty and miscellaneous costs: fiscal stamps, administrative fees, land publication charges and other minor administrative costs.

In practice, for a residential property acquired at a standard price, the total of these fees falls between 5.5% and 6.5% of the sale price. For land or commercial premises, the total rises to 7% or more.

Registration Fees: The Main Cost Item

Registration fees are the heaviest component of notary fees in Morocco. They are due to the tax authorities on every change of ownership and are applied to the value declared in the deed of sale.

Applicable Rates by Property Type

The rate varies according to the category of property:

The Calculation Base: The Real Price

Registration fees are calculated on the value declared in the authentic deed, which must correspond to the actual transaction price. Any deliberate undervaluation is liable to a tax reassessment by the authorities, who may revalue the property and claim the additional fees plus penalties. It is therefore strongly inadvisable to understate the purchase price, even at the seller's request.

Who Pays the Registration Fees?

As a rule, registration fees are borne by the buyer. This is the most widespread practice in Morocco. A contrary agreement can be stipulated in the deed (for example, sharing costs between seller and buyer), but this remains uncommon in practice.

Land Registry Tax

The land registry tax is collected by the ANCFCC when the transfer is recorded on the title deed. It uniformly amounts to 1% of the sale price, regardless of the property type (residential, commercial, land).

This tax funds the maintenance of the national land register and covers the administrative costs of land publication: recording the transfer, issuing a new title deed in the buyer's name, and registering any mortgage granted. For financed purchases involving a mortgage, additional mortgage registration fees are added to this base tax.

The land registry tax is also borne by the buyer, and its payment is a condition for the transfer of ownership to be enforceable against third parties. Without registration on the title deed, the sale cannot be relied upon against the seller's creditors or subsequent buyers.

Notary Charges

Notary charges constitute the direct remuneration of the notary for drafting, authenticating and filing the deed of sale. Unlike registration fees and the land registry tax (which are taxes collected on behalf of the state), the charges go entirely to the notary.

The Regulated Degressive Scale

In Morocco, notary charges are governed by an official degressive scale: the higher the property price, the lower the applicable rate. The approximate scale is as follows:

These charges are calculated on the full price, applying the rate corresponding to each bracket (marginal bracket system, similar to progressive income tax). A minimum charge applies regardless of the property price.

VAT on Notary Charges

Notary charges are subject to VAT at the rate of 10%. This VAT applies only to the charges themselves, and not to registration fees or the land registry tax (which are not service fees). VAT on charges therefore represents a 10% surcharge on this item alone.

Stamp Duty and Ancillary Costs

Beyond the three main items, several ancillary charges are added to the total notary fees in Morocco, even if they remain modest in amount:

• Stamp duty: applied to notarial deeds, calculated on a flat-rate basis or as a minor percentage of the price. Generally amounts to a few hundred to a few thousand dirhams depending on the deed value.
• Administrative fees: some notaries charge file preparation and processing fees (title deed verification, obtaining administrative documents, correspondence). These vary by notary and file complexity.
• Land publication fees: beyond the land registry tax, additional fees may be charged for publishing amending deeds (mortgage discharge, creation of a new partial registration, easement registration).
• Translation fees: for foreign buyers whose identity documents are written in a language other than Arabic or French, a sworn translation may be required.

These ancillary costs generally represent between 0.1% and 0.3% of the property price, amounting to a few hundred to a few thousand euros depending on the transaction value.

Calculator: Worked Examples by Property Type

To give you a concrete picture of notary fees in Morocco, here are several detailed simulations corresponding to the most common purchase profiles in Marrakech in 2026.

Simulation 1: Apartment in Guéliz — €120,000

Purchase price: €120,000 (approximately 1,320,000 MAD)

Simulation 2: Riad in the medina — €350,000

Purchase price: €350,000 (approximately 3,850,000 MAD)

Simulation 3: Villa in the Palmeraie — €800,000

Purchase price: €800,000 (approximately 8,800,000 MAD)

Simulation 4: Prestige Villa — €1,500,000

Purchase price: €1,500,000 (approximately 16,500,000 MAD)

The degressive effect of notary charges explains why the overall fee rate decreases slightly as the property price rises: registration fees (4%) and the land registry tax (1%) remain proportional, but notary charges represent a relatively smaller share on higher-value properties.

Special Case: Buying Land in Morocco

Land purchases are subject to a different registration fee rate from built properties. The applicable rate is 5% (versus 4% for residential property), which mechanically increases the total acquisition costs.

Simulation: Building plot — €200,000

Purchase price: €200,000 (approximately 2,200,000 MAD)

Buying land therefore carries higher notary costs than an equivalent built property. This difference must be factored into the overall calculation of the subsequent construction project. For more information on land projects, consult our article on buying land to build a villa in Marrakech.

Special Case: Commercial Premises and Professional Investment

Commercial premises, offices, warehouses and properties for professional use are subject to the highest registration fee rate: 6%. For an investor buying commercial premises or a hotel, notary fees in Morocco therefore represent approximately 7 to 8% of the purchase price.

Where the acquisition is structured through a SARL (which is common for this type of investment), the purchase may sometimes be structured differently: the transfer of shares in the company that owns the property is subject to a registration fee of 3% on the value of the shares, which can represent a significant saving compared to a direct property sale. This strategy nonetheless warrants thorough legal and tax analysis with a specialist adviser.

Notary Fees for Foreign Buyers and MRE

Notary fees in Morocco are identical for non-resident foreign buyers, MRE and Moroccan residents. There is no surcharge specific to the buyer's nationality or place of residence. The fee structure is therefore the same for everyone.

Additional Costs Specific to Foreign Buyers

However, foreign buyers may incur additional costs linked to their particular situation:

• Sworn translation fees: identity documents, bank statements, proof of address or company articles written in a language other than Arabic or French must be translated by a sworn translator, generating additional costs of a few hundred euros.
• Currency exchange and wire transfer fees: foreign buyers settle their purchase in foreign currency converted into dirhams. Exchange and international wire transfer fees vary by bank and transfer amount. Our guide on currency exchange advice for buyers in Morocco helps you minimise these costs.
• Moroccan bank account opening costs: a prerequisite for foreign buyers is opening a convertible dirham account in Morocco to document the origin of funds and preserve the right to repatriate.
• Legal counsel fees: it is strongly recommended for foreign buyers to be assisted by a lawyer or legal adviser specialising in Moroccan property law, particularly for verifying the title deed and VNA. These fees are negotiated directly with the chosen professional.

Fees When Buying Through a SARL

Many foreign investors choose to acquire through a Moroccan SARL. In that case, additional company formation costs are added to the purchase: lawyer or notary fees for drafting the articles of association, registration fees at the Trade Register, and minimum share capital to be paid up (at least 100 dirhams for a single-shareholder SARL, but in practice a share capital of 100,000 dirhams is often recommended to ensure the structure's credibility). These formation costs typically represent €1,500 to €3,000 depending on the complexity of the arrangement.

For MRE, notary fees are strictly identical to those for Moroccan residents. MRE do however benefit from easier access to bank financing, which may allow them to partially fund these acquisition costs through a supplementary loan. Consult our guide on the advantages for MRE in Morocco to find out more.

Tips for Budgeting Your Acquisition Costs

Understanding notary fees in Morocco from the outset allows you to avoid unpleasant surprises and negotiate your financing on a realistic basis.

Apply a 7% Provision on the Purchase Price

For a safe and sufficient fee budget, always set aside a provision of 7% of the purchase price, regardless of the property type. This rate covers all items (registration fees, land registry tax, notary charges, stamp duty, miscellaneous) with a safety margin. For a residential property you will likely recover a small surplus; for land or commercial premises the provision will be perfectly calibrated.

Do Not Confuse Notary Fees and Estate Agent Commission

The estate agent's commission is separate from notary fees. In Marrakech, the agent's commission is generally 2.5% of the sale price including VAT, borne by or shared with the buyer depending on local practice and the nature of the property. Some buyers overlook this commission in their total budget, which can represent a significant additional charge. On a property at €800,000, the commission can reach €20,000.

Declare the Real Price

The temptation to understate the price to reduce registration fees is real but risky. The Moroccan tax authority holds valuation databases by area and can reassess the property value. In the event of a reassessment, additional fees are accompanied by surcharges and penalties. Furthermore, understating the purchase price mechanically reduces the cost base for future resale, increasing the taxable capital gain and therefore the property profit tax (IPI). Declaring the real price is always the right approach.

Anticipate Fees from the Preliminary Agreement Stage

The preliminary sale agreement commits both parties and generally requires a deposit of 10 to 20% of the price. At this stage, notary fees are not yet fully payable, but they must already be provisioned. They will be due when the authentic deed is signed, simultaneously with the balance of the price. Having this cash available in advance prevents any last-minute blockage. For a full understanding of the transaction stages, consult our complete guide to the property buying process in Morocco.

Factor Fees Into Your Yield Calculation

For a rental investment, acquisition costs form part of the total amount invested and must be included in the gross yield calculation. A property bought at €500,000 with €30,000 in fees represents a total cost of €530,000. If this property generates €40,000 in gross annual rental income, the real gross yield is 7.5% (40,000 / 530,000) and not 8% (40,000 / 500,000). This distinction matters all the more because fees represent a significant share of the initial investment. Find all our analyses on the hidden costs of buying property in Marrakech.

Call on a Professional for Complex Arrangements

For acquisitions through a SARL, arrangements involving bank financing, international joint purchases or projects requiring a VNA, the legal and tax complexity fully justifies engaging a specialist adviser. The cost of this support is largely offset by the savings achieved through an optimised acquisition structure. Contact Celestia Invest for a personalised assessment of your acquisition costs and tailored support.

Summary: Comparative Table of Notary Fees in Morocco by Price and Property Type

Note: these estimates are provided as a guide. Actual amounts may vary depending on the notary, file complexity, any mortgages to be discharged and translation fees for foreign buyers. Always request a detailed quote from your notary before signing the preliminary agreement.

Conclusion: Budgeting Your Notary Fees in Morocco for a Stress-Free Investment

Notary fees in Morocco are an unavoidable cost of any property purchase. Anticipating them properly, understanding them and integrating them into your financing plan is the condition for a stress-free investment with no unpleasant surprises. In 2026, these fees remain stable and predictable: between 5.8% and 7% of the price depending on the property type, with registration fees as the dominant item.

For a villa in Marrakech at €800,000, plan for approximately €47,000 to €50,000 in acquisition costs. For a riad at €350,000, allow €21,000 to €23,000. These amounts must be available in cash when the final deed is signed before the notary.

To go further in your real estate project in Morocco, consult our guide on financing your property in Marrakech, our dossier on the hidden costs of buying property in Marrakech, and our complete guide to real estate investment in Morocco. Browse our selection of available properties to find the one that fits your budget.