- Registration and notary fees
Fees for residential properties and vacant lots with commitment to build:
Average 4,5% to 5,5% of the purchase price of the property.

More precisely (figures below relate only to the houses / flats for residential purposes for a period exceeding 3 years, or lands with commitment to build within a period of 7 years. (% Applied to the value of the property acquired, including VAT)): :
- Registration fees : 2,5 %
- Land registry: 1 % + 150 Dh (certificate)
- Notarial tax : 0,5 %
- Notary fees: 1 %, with a minimum of 2500 Dh + 7 % VAT
- Constructions update at the land registry (if needed): 0,5 % + 75 Dh
- Miscellaneous (stamps…) : from 1500 to 3 000 DH depending on issues.
- Publishing fees + fixed assets + duplicata: 600 Dh
- Area fees : 45 Dh per are (urban zone) ; per hectar (rural zone)
- Geometry : about 3000 Dh
- Other costs (stamps…) : about 1500 Dh

- Agency fees (If applicable)
Agency fees are split between the buyer and the seller (usually 2.5% of the sale price for the buyer, 2.5% for the seller).

Capital gain taxes in case of resale

The capital gain is the difference between:
- the transfer price, minus selling costs, and
- the purchase price, plus acquisition costs, investment expenditures and interests paid related to credit made for the house (if applicable)
The rate applied is 20%.
However, the amount of tax due may not be less than 3% of the selling price.
The Tax law of 2005 provided some cases of exemption, for example If the property was the principal residence and has been kept at least during 8 years (was not sold before 8 years of possession).

Rental income tax

If you have bought a property already rented, or If you rent your property, you will have to yearly inform the administration of your rental yields and pay for relevant income taxes as follows:
Annual income:
- from 0 to 24 000 Dhs : 0%
- from 24 001 to 30 000 Dhs : 15 %, with tax allowance of 3 600 Dh
- from 30 001 to 45 000 Dhs : 25 %, with allowance of 6 600 Dh
- from 45 001 to 60 000 Dhs : 35 %, with allowance of 11 100 Dh
- from 60 001 to 120 000 Dhs: 40 %, with allowance of 14 100 Dh
- beyond 120 000 Dhs: 42 %, with allowance of 16 500 Dh

* Exchange rate 1000 Dhs (MAD or Morrocan Dirhams) = 89 euros in June 2009

Case of exemption: a new-built property in Morocco is exempt from rental income tax, during the 3 years after its completion.