Property purchase costs and taxes in Casablanca: 2026 reference guide

Acquisition taxes and transfer duties

When purchasing real estate in Casablanca, the buyer is responsible for paying statutory transfer taxes directly to the tax administration, the Direction Générale des Impôts (DGI). The principal tax levied on property acquisitions is the registration duty (droits d'enregistrement). In 2026, the standard rate for completed residential, commercial, or professional buildings is 4% of the declared purchase price stated in the official deed.

Acquisitions of undeveloped urban land intended for construction carry a registration duty rate of 5%. However, buyers who sign a formal undertaking to construct residential or commercial buildings on bare land within seven years benefit from a reduced 4% rate. Social housing units priced at or below 250,000 MAD (excluding VAT) are subject to reduced rates or specific exemptions.

In addition to the registration duty, a notary stamp tax (taxe notariale) of 0.5% is levied on the total transaction amount. All transfer taxes are collected directly by the officiating notary prior to registering the transaction with the DGI.

Notary fees and land registry inscription

Moroccan law requires that real estate transactions involving registered land be finalized through an authentic deed of sale (acte authentique de vente) drafted by a licensed notary (notaire). The notary acts as a public officer, calculating, collecting, and dispersing government duties while ensuring title validity.

The notary's professional remuneration (émoluments du notaire) is regulated by statutory fee scales. For property sales, the notary charge is standardly 1% of the purchase price, subject to a statutory minimum fee of 2,500 MAD. Value Added Tax (TVA) of 10% applies to the notary's fee. For transactions exceeding 5,000,000 MAD, the notary fee scale operates on a sliding scale down to 0.5% on higher tiers.

Legal registration of ownership is completed at the state land agency, the Agence Nationale de la Conservation Foncière, du Cadastre et de la Cartographie (ANCFCC). To record the buyer as the legal title holder on the official land register (titre foncier), the ANCFCC levies a land conservation fee (droits de conservation foncière) of 1.5% of the transaction value, plus a fixed administrative certificate charge of 200 MAD.

Additional minor disbursements, including search fees, stamps, and administrative file charges (frais de dossier), generally sum up to between 1,500 MAD and 3,000 MAD. If the purchase is financed via a bank mortgage, the buyer must pay an additional ANCFCC charge of 0.5% of the loan principal amount to register the mortgage charge (hypothèque) on the land register. Total buyer transaction costs (combining transfer duties, notary charges, and land registration) range between 6% and 7.5% of the purchase price.

Real estate agency commissions

Real estate agencies (agences immobilières) operating in Casablanca charge commission fees based on the finalized purchase price. The established market rate is 2.5% of the sale price plus 20% VAT (resulting in an effective fee of 3%).

In standard Moroccan real estate practice, agency commissions are paid separately by both parties: the buyer pays 2.5% plus VAT, and the seller pays 2.5% plus VAT. The agency fee is payable upon signing the preliminary contract (compromis de vente) or at the completion of the authentic deed before the notary. Broker fees are not regulated by statutory limits and remain subject to private contractual agreement.

Recurring annual property taxes

Property owners in Casablanca are subject to two recurring local annual taxes managed by the Direction Générale des Impôts (DGI) following administrative reforms under Law 14-25: the Housing Tax (Taxe d'Habitation - TH) and the Municipal Services Tax (Taxe de Services Communaux - TSC).

Both taxes are calculated on the theoretical annual rental value (valeur locative) determined by the municipal tax assessment commission based on local rental benchmarks. The estimated rental value is automatically increased by 2% every five years.

1. Taxe d'Habitation (TH): TH applies to residential properties. In 2026, the tax brackets applied to the rental value are:

• 0 to 5,000 MAD: 0%
• 5,001 to 20,000 MAD: 10% (less a deduction of 500 MAD)
• 20,001 to 40,000 MAD: 20% (less a deduction of 2,500 MAD)
• Above 40,000 MAD: 30% (less a deduction of 6,500 MAD)

Properties used as a primary residence benefit from a 75% reduction on the assessed rental value before calculation. Newly constructed residential properties enjoy a complete 5-year exemption from TH commencing from the issuance of the habitation permit (permis d'habiter).

2. Taxe de Services Communaux (TSC): TSC finances municipal infrastructure and street services. Within the urban municipal boundaries of Casablanca, TSC is charged at a flat rate of 10.5% of the assessed annual rental value. The 75% primary residence reduction also applies to the TSC base calculation.

Tax notices are issued annually in the spring via the DGI online portal (simpl-cf.tax.gov.ma). Failure to settle tax bills triggers a late payment penalty of 10% for the first month, followed by an additional monthly charge of 0.5%.

Requirements and capital repatriation for non-residents

Foreign nationals and non-residents may freely purchase urban titled real estate (biens titrés) in Casablanca without residency permits or local corporate structuring. The buyer must hold a valid passport and obtain a local tax identification number (Identifiant Fiscal) assigned through the notary during settlement.

Foreign non-residents are prohibited from acquiring agricultural land. To purchase rural or semi-rural parcels around Casablanca, the property must formally obtain an official non-agricultural destination certificate (Attestation de Vocation Non Agricole - AVNA) issued by regional administrative authorities.

To ensure full convertibility and guarantee the right to repatriate capital and capital gains upon resale, non-resident foreign investors must fund the purchase through convertible foreign currency. The buyer must open a Convertible Dirham Account (Compte en dirhams convertibles) with a licensed Moroccan bank and transfer foreign funds directly from abroad. The bank issues a credit notice (avis de crédit) confirming the foreign origin of funds, which the notary registers with the exchange control authority, the Office des Changes. Compliance with this banking process grants the owner the right to convert resale proceeds back into foreign currency and transfer them internationally without restriction.