Are you considering buying a property, then you can consider opening a convertible dirham account with a bank Moroccan possible from abroad. Some Moroccan banks indeed have branches abroad.

- The Exchange Office is informed by the notary of the transaction that you make in order to benefit in the event of resale, the repatriation of funds.

- Sums from abroad can go through a convertible dirham account or be paid directly to the notary, which guarantees the transactions of foreign investors. This account allows the transfer of funds for your investment operation in Morocco as well as the repatriation of funds in case of resale (including capital gains tax, capital gains potential deducted).



Fees vary depending on the legal nature of the asset. Deeds are recorded and reported to the mutation Land Conservation.

  • Dwelling house and undeveloped land

    - Registration fees : 4 %
    - Notarial tax: 0,5 %
    - Land conservation : 1 % + 150 Dhs  (Certificat de Propriété)
    - Emoluments notarial : 1 %
    - Taxes : 1.500 Dhs
    - VAT 10 % last two positions

  • Undeveloped land

    - Registration fees : 6 %
    - Notarial tax : 0,5 %
    - Land conservation : 1 % + 150 Dhs
    - Fees : 1 %
    - Taxes : 1.500 Dhs
    - VAT 10 % last two positions


The system of land registration, established in Morocco by the Dahir of 12 August 1913, relates to the system of land books. This diet has undeniable advantages, namely                        

- The individualization of each building :
Conservation land requires registration of each building on the land books, each license gives rise to the establishment of a land title that carries a serial number, a particular name and a detailed description of the building.                     

- Settlement of disputes relating to the building :
If the Conservative opposition or refuse to register, another feature of the system of land registration gives rise to the establishment of a registered title of a book which cancels all land titles and purge all prior rights which are not mentioned there.                       

- The establishment of a final land title is unimpeachable.

Accordance with Article 62 of Royal Decree 1913 title resulting from the decision of the registration form the starting point only real rights and land charges on the existing building. According to the case law, finality and unassailable land title covers both the soil constructions and plantations that includes the date of the establishment of this title.


These are assets that are not titled, governed by Islamic law, not yet enrolled in the Conservation Land. Caution is required because the property may belong, following estates, many heirs and one entitled "forgotten" is entitled to appear at the requisition of land title. It should collect the deeds which are generally acts adoulaires Arabic, check the number of beneficiaries, ensure that they are all involved in the sale, check the location of the property, its actual surface . However Melkia goods may not pose any particular problem but checks are mandatory. The sale of a Melkia can be done before a Adoul representing the Muslim law, a lawyer or a notary, but the act must be registered.


TPI (tax on real estate profits) is paid by the sellers, natural or legal persons, for goods whose sales amount exceeds 60,000 dirhams. It must be paid to the tax authorities within two months following the month of sale. The rate of IPT is 3% of the sale price (minimum tax) or 20% if the taxable profit is higher.

BAB MENARA - two real estates :            Rue Layachi, ESSAOUIRA,   Tél : +212 (0) 524 78 50 54,  GSM +212 (0) 672 91 61 93               Route de Safi, MARRAKECH,   Tél : +212 (0) 661 29 95 49 

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