Fees and taxes due by the purchaser: In Morocco, the costs incurred following the acquisition of real estate vary depending on the legal nature of the property: (these percentages apply to the value of the property acquired, including T.V.A.). 1. House for residential use, for a period of more than 3 years or Land not built with commitment to build within 7 years: Registration fees: 4% Notary tax: 1% Land conservation: 1.5% + 150 MAD (property certificate) Emoluments: 1%, with a minimum of 2500 MAD + 7% VAT Upgrading of buildings to land conservation if necessary: ​​0.5% + 75 MAD Miscellaneous costs (stamps … ): 1500 to 3 000 MAD according to the files. to note: The follow-up of the file by the office of the changes sometimes requires some additional expenses which can possibly be spread out in the time. In case of acquisition of untitled property (melkia), titration costs must be added; these fees depend on the floor area and the price of the property acquired. They can sometimes be shared with the seller. Publication fees: 450 DH Ad Valorem Rights: 1.5% up to 50,000 MAD + 2% of the value above Surface rights: MAD 45 per hectare started (urban area); per hectare started (rural area); Fixed fees: MAD 75 Duplicate: MAD 75 Surveyor: 2,500 MAD approximately Other expenses (stamps …): 1500 MAD approximately. 2. Premises for commercial use or undeveloped land with no commitment to build: Registration fees: 5% Notary tax: 0.5% Land conservation: 1% Emoluments: 1%, with a minimum of 2500 MAD + 7%. Miscellaneous expenses (stamps …): about MAD 2,000. 3. Agricultural land: A foreigner can not claim to buy agricultural land. So that he can buy this property it will be enough to modify the legal nature of the land by obtaining that it is declared non-agricultural vocation (procedure sometimes long). Some regulatory elements: URBAN TAX (UT): The main or secondary dwelling is subject to the urban tax. This tax depends on the rental value of the dwelling, determined by comparison or direct assessment by the census commission. Said rental value is reconsidered every year on the rise, an increase of 2%. However, if you are Moroccan living abroad, you benefit from a 75% discount (rental value) even if your accommodation is occupied by your children or your parents, or not occupied continuously by yourself. The urban tax does not apply to new premises and buildings for 5 years from the issue of the residence permit. GENERAL INCOME TAX: Income and Property Profits 1. Land Profit: If you sell a building or land, the profits you make will be subject to the General Income Tax in the income and property tax category at the rate of 20% with a minimum of 3% of the transfer price. Profit is determined by the difference between the selling price and the value of the current land and the justified investments. The present value is obtained by applying a coefficient established annually by ministerial order. However, you can benefit from a: Total exemption: -For the profit made on the transfer of a dwelling occupied as principal dwelling: for at least 5 years and 10 years at the most when the selling price does not exceed 1 million MAD; for at least 10 years regardless of the transfer price. -The profit made on the occasion of the first sale of social housing. The profit made by any person who proceeds in the calendar year of the sale of buildings whose total value does not exceed 60 000 MAD. Profit on gratuitous donations on ascendants and descendants, between spouses, between brothers and sisters. Exemption of 50%: -For profit corresponding to the portion of the transfer price exceeds 1 million MAD of housing occupied as a main dwelling for more than 5 years and less than 10 years. Your return must be filed with the recipient of the registration within 60 days of the surrender date at the same time as the payment of the tax. This statement must be accompanied by the documents justifying the investment expenditure alleged to have been incurred.