What Has Changed in Morocco's Property Purchase Law as of July 2026?

As of July 1, 2026, new tax provisions have come into force reshaping the rules for buying and selling real estate in the Kingdom of Morocco. Finance Law No. 50-25 imposed an additional registration duty of 2% on property transfer deeds exceeding MAD 300,000 in value whenever payment is made in cash or through untraceable means. This measure — based on Article 133 of the General Tax Code — is part of a comprehensive fiscal reform aimed at eliminating the “Noir” phenomenon (undeclared cash payments) and strengthening financial transparency in the Moroccan real estate market.

The 2% Additional Registration Duty: When Does It Apply and When Doesn't It?

This is not a general tax automatically imposed on every sale or purchase transaction, but rather an additional registration duty of 2% that applies in specific cases as stipulated in Article 133-I-III of the General Tax Code, as amended by Finance Law No. 50-25 of 2026.

Cases Where the Additional Duty Is Imposed

The duty applies to deeds transferring real estate or real property rights valued above MAD 300,000, as well as to business asset transfer deeds regardless of value, if the deed does not state the payment method and settlement references, or if payment was made in cash or through a means not traceable by the banking system.

When the Duty Does Not Apply

The duty is not imposed if the deed clearly states the payment method along with the bank settlement references (certified check, bank transfer, electronic payment), and payment was made through a traceable and documented means.

From After-the-Fact Monitoring to Prior Approval: No Sale Without Tax Clearance

Under the previous system, it was possible to sell a property and collect the price, then wait for a tax review that might arrive two or three years later, surprising the seller with heavy penalties. As of 2026, the rule has changed radically: no real estate sale can be completed without first obtaining the Tax Clearance Certificate (Quitus Fiscal).

The procedure has become fully digital via the Simpl-Fiscal portal of the General Tax Directorate, where the notary submits the request electronically and the system automatically verifies payment of the real estate profit tax (TPI), payment of housing and municipal services tax for the last four years, and that the seller's record is free of any administrative holds. Without this electronic certificate, the notary cannot register the deed with the Land Registry.

Mandatory Declaration of the Payment Method in the Contract

The contract is no longer merely a document proving the sale and price; it is now required to precisely state the payment method and its bank references. Notaries and adoul (Islamic notaries) are now obligated to declare the payment method in every transfer deed, whether by certified check, bank transfer, or electronic payment. Any omission of this statement exposes the deed to the 2% additional duty.

Tighter Conditions for Subsidized Housing: 5 Years of Mandatory Residency

The law maintains the logic of supporting access to housing but has strengthened its oversight mechanisms. Residency in subsidized property as a primary residence has now become mandatory for a period of no less than 5 years, and the subsidy amount is recovered in case of early sale, with a stricter framework for mortgage conditions and their release. Any cash payment in social housing transactions may result in the seller or buyer losing the tax privileges linked to the subsidy.

What Is the Practical Impact on Buyers and Sellers?

For the Buyer

They should prepare the full property value through a bank account, pay by certified check or bank transfer, and not hand over any cash amounts to the seller outside the notary's office. Insisting on declaring the full price in the contract protects them in the future, when reselling, from an inflated real estate profit tax.

For the Seller

They must obtain the tax clearance before signing, declare the full true price, and accept payment exclusively through traceable banking means. Any dealing in “Noir” exposes them to a 2% additional duty and penalties that may pursue them for years.

Practical Tips to Avoid the Additional Duty

Frequently Asked Questions