The price advertised by a developer is not the total amount you will pay. For a new apartment in Morocco, you must add the acquisition costs — registration duties, Land Registry, notary fees and stamp duties — that is about 6 to 7% of the price. Here is the breakdown, item by item, followed by a worked example for an apartment at 650,000 MAD.
1. Registration duties: 4% of the price
The deed of purchase is registered with the tax administration, which collects registration duties of 4% of the sale price for a home. This is the largest cost item. They are paid to the notary, who passes them on to the administration when the deed is registered.
2. Land Registry: 1.5% + fixed fees
Registering your ownership on the land title with the National Land Registry Agency (ANCFCC) incurs registration fees of 1.5% of the price, plus fixed fees (ownership certificate, duplicate title, stamps) of a few hundred dirhams. It is this registration that makes you the owner in the eyes of all: never neglect it.
3. Notary fees: around 1%, plus VAT
The notary drafts the preliminary contract and the deed of sale, checks the land title, secures the funds and completes the registration formalities. Their fees are generally between 0.5 and 1% of the price, with a flat minimum for small transactions, excluding 10% VAT on these fees. On top of this come stamp, copy and certification costs, from a few hundred to a thousand dirhams.
4. VAT on new builds: already in the price
New homes sold by a developer are subject to VAT. It is included in the advertised price: when Harmonie Bâtie advertises an apartment “from 650,000 MAD”, it is a price including all taxes. So you do not need to add VAT to the price, only the acquisition costs described here.
5. Worked example: an apartment at 650,000 MAD
| Item | Basis and rate | Indicative amount |
|---|---|---|
| Apartment price (incl. VAT) | — | 650,000 MAD |
| Registration duties | 4% of the price | 26,000 MAD |
| Land Registry | 1.5% of the price + fixed fees | ≈ 10,250 MAD |
| Notary fees | ≈ 1% + 10% VAT | ≈ 7,150 MAD |
| Stamps, copies, certifications | flat fee | ≈ 1,000 MAD |
| Total costs | ≈ 6.8% | ≈ 44,400 MAD |
| Total budget to plan for | — | ≈ 694,400 MAD |
For an apartment at 650,000 MAD, plan for an overall budget of about 695,000 MAD, excluding any loan costs (bank fees, borrower insurance, mortgage) and fitting-out.
6. Costs after the purchase
- Utility connections: opening water and electricity contracts with the local operator (Amendis in the Tetouan and Martil area), with a security deposit.
- Co-ownership charges: upkeep of common areas, lift where applicable, caretaking; the co-ownership rules set how they are shared.
- Housing tax and municipal services tax: annual taxes calculated on the rental value; new buildings used as a main residence benefit from a temporary housing tax exemption.
- Home insurance: optional but recommended, often required by the bank if you take out a loan.
7. When and to whom do you pay?
In an off-plan sale (VEFA), the price is paid in instalments tied to construction progress, set out in the preliminary contract. The acquisition costs, on the other hand, are paid to the notary when the deeds are signed: part at the preliminary contract (registration of that contract), the balance at the final deed of sale. The notary gives you a detailed statement and receipts for each payment.
8. Buyers living abroad
The costs are the same for a Moroccan living abroad. The difference lies in the financing: a purchase paid in foreign currency through a Moroccan bank gives access to the convertibility regime, which is useful if you resell. We detail the power of attorney, mortgages for Moroccans abroad and remote site monitoring in our guide to buying in Morocco from abroad.
Frequently asked questions
What percentage of costs should you plan for a new apartment in Morocco?
Allow about 6 to 7% of the purchase price: registration duties (4%), Land Registry fees (1.5% plus fixed fees), notary fees (around 1%, plus VAT) and stamp duties. These rates are those in force at the time of writing; your notary will give you a precise statement.
Is VAT included in the price of a new apartment?
Yes, the price advertised by a developer includes all taxes: VAT on new homes is included. The acquisition costs (registration, Land Registry, notary) come on top of this price.
Who pays the notary fees in Morocco, the buyer or the seller?
The buyer. Registration duties, Land Registry fees and notary fees are borne by the purchaser, unless otherwise agreed in writing in the contract.
Are the costs the same for a Moroccan living abroad?
Yes, the acquisition costs are identical for a resident and for a Moroccan living abroad. A purchase financed in foreign currency, however, gives access to the convertibility regime, so that the proceeds of a future resale can be transferred back abroad.
Conclusion
Remember the simple rule: advertised price + about 7%. The rest is a matter of rigour: a notary who gives you a written statement, traceable payments and prompt registration at the Land Registry. With these reflexes, there will be no unpleasant surprise on signing day.
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