Buying Property in Morocco 2026: The Quitus Fiscal and the New 2% Anti-Cash Duty

Buying a home or plot in Morocco used to be, above all, a matter of agreeing a price and signing before a notary. As of 2026, two important changes have tightened that process: the Tax Clearance Certificate (quitus fiscal) is now a mandatory gate before any sale can be registered, and a new 2% additional registration duty bites whenever the purchase price cannot be traced through the banking system.

This guide explains what has changed, what the standard purchase taxes and fees still are, and exactly what buyers, sellers, and notaries must now do. If you will also rent out the property, see our separate guide on the new 5% rental withholding tax.

The big change: the Quitus Fiscal (Tax Clearance Certificate)

The single most important procedural change of 2026 is the generalisation of the quitus fiscal. In plain terms, the Administration des Impôts (DGI) must issue a certificate confirming the seller's tax situation is clean before the property transfer can be registered at the land registry (Conservation Foncière).

• What it is: a certificate of non-opposition / tax-clearance issued by the tax administration confirming there is no outstanding tax liability blocking the transfer.
• Why it matters: no real estate sale can be completed without first obtaining it. The notary is responsible for securing it, and the land registry will not register the transfer without it.
• Who is affected: every seller, resident or non-resident, including Moroccans Residing Abroad (MRE) and foreign owners. The aim is to stamp out undeclared capital gains (profit foncier) and cash-based transactions that previously escaped the tax net.

In practice, this means sellers can no longer leave a pending tax liability behind in a sale. If capital-gains tax (TPI) is owed on the sale, or if prior years' declarations are missing, the quitus process forces those to be settled as part of the transaction.

The 2% anti-cash additional registration Duty

The second change targets cash deals. Under the Finance Law 50-25 and detailed in Note Circulaire 737, an additional 2% registration duty applies to property-transfer deeds when the purchase price cannot be demonstrated through traceable banking channels.

• When it applies: when the payment for a property cannot be properly traced through the banking system (for example, large cash payments or informal transfers).
• Threshold: the additional duty concerns transfers exceeding 300,000 MAD in value.
• Effect: a deal that would normally attract the standard 4% registration duty instead attracts 6% (4% + 2% additional), because the authorities could not verify the funds.

The policy intent is unambiguous: force every serious property transaction through the formal, banked economy. For a compliant buyer who pays by bank transfer or banker's draft and keeps proof, nothing changes. For anyone attempting a partly-cash deal, the cost just rose sharply – and the notary is now obliged to verify the payment trail.

The golden rule for 2026: pay by traceable bank transfer and keep the proof. A documented transaction stays at the standard 4%; an undocumented one jumps to 6%.

The standard purchase taxes and fees (unchanged)

Alongside the two new measures, the classic cost structure for buying titled property in Morocco remains in force. Buyers should budget for a mandatory minimum of roughly 6% on top of the price, made up of registration duty, land-registry fees, and the notary's professional fees.

So, for a standard documented purchase of a built apartment at 1,500,000 MAD, the mandatory government and notary costs come to roughly:

• Registration duty (4%): 60,000 MAD
• Land registry (1%): 15,000 MAD
• Notary fees (0.5%): 7,500 MAD + VAT
• ≈ 85,000 MAD – about 5.5-6% on top of the price.

If a buyer also hires a real-estate agent (typically 2.5-3%) and requests extra legal checks, total transaction costs can reach 8-11% of the price.

A lighter rate for shares in real-estate companies

One 2026 measure actually reduces a tax. When you acquire shares or equity interests in a company whose assets are predominantly real estate (sociétés à prépondérance immobilière), the registration duty has been cut from 6% to 5%.

• Who benefits: investors buying property-holding companies via share transfers rather than direct asset transfers.
• Condition: a certificate of non-opposition from the tax administration must be obtained, confirming the company's tax situation.
• Why it matters: share deals are a common way to transfer valuable real-estate portfolios, and the rate cut makes this route slightly cheaper and more attractive in 2026.

What buyers, sellers, and notaries must now do

A compliant 2026 purchase now follows a clearer, more formalised path:

1. Title check. The notary verifies the property title (titre foncier) at the land registry and confirms there are no liens or disputes.
2. Price agreement – and payment method. Agree the price, then plan to pay by traceable bank transfer to avoid the 2% additional duty.
3. Quitus Fiscal. The notary applies to the DGI for the tax-clearance certificate; the seller's capital-gains position and prior declarations are resolved here.
4. Signing. The deed is signed before the notary; registration duty, land-registry fee, notary fees, and (if applicable) the 2% additional duty are paid.
5. Registration. The transfer is registered at the Conservation Foncière, and the new title is issued in the buyer's name.

How this fits the wider 2026 reform

These property measures are part of the same broad strategy as the rest of the 2026 tax package: broaden the base, formalise the economy, and close the cash loopholes. They sit alongside the expanded withholding tax (RAS) system, the two-rate VAT reform, and the new 5% rental income withholding tax.

For property owners, the message is consistent: document everything, pay through the banks, and declare. The 2026 framework rewards transparency and makes informal, cash-based transactions noticeably more expensive.

FAQ

Is the 2% additional registration duty payable on every property purchase in 2026?

No. It only applies when the purchase price cannot be traced through the banking system and the property value exceeds 300,000 MAD. A normal purchase paid by bank transfer or banker's draft, with proof, stays at the standard 4% registration duty.

What is the Quitus Fiscal and who obtains it?

The quitus fiscal is a Tax Clearance Certificate confirming the seller has no outstanding tax liability blocking the sale. It is issued by the tax administration (DGI), and the notary handling the sale is responsible for obtaining it. No sale can be registered without it.

How much should I budget on top of the purchase price?

For a standard documented purchase of built property, plan for a mandatory minimum of roughly 6% on top of the price: 4% registration duty, around 1% land-registry fee, and around 0.5-1% notary fees. With an estate agent and extra legal checks, total costs can reach 8-11%.

Do foreigners and MRE pay the same rates?

Yes. The 4% registration duty and the other standard rates apply equally regardless of nationality. Non-resident sellers face the same quitus fiscal requirement and the same capital-gains rules; they may just have additional banking and fund-repatriation documentation to handle.

Did any property tax rate go down in 2026?

Yes. The registration duty on transfers of shares in companies whose assets are predominantly real estate was reduced from 6% to 5%, provided a certificate of non-opposition is obtained. This makes share-based transfers of property portfolios slightly cheaper.

Disclaimer

This article summarises the publicly reported 2026 property-purchase tax changes in Morocco for general information only. Tax rates and procedures change, and individual situations vary. Always confirm the exact duties and the quitus fiscal process with a licensed Moroccan notary or tax advisor before signing any deed.