From 1 July 2026, deeds transferring a property, a right in rem over property or a business as a going concern may bear an additional registration duty of 2% where the payment is not traceable. The measure targets deeds that do not state the payment references, or whose payment cannot be tracked through an accepted method.
Payment methods concerned
The DGI cites in particular the non-endorsable crossed cheque, bank transfer, electronic payment, commercial paper and set-off supported by dated and signed documents. Financing through a bank loan, and a bank deposit meeting the conditions of Article 193 of the General Tax Code, do not trigger the additional duty.
For property transfers, the mechanism applies where the price reaches or exceeds MAD 300,000. No minimum threshold is provided for businesses as a going concern. Where only part of the price is paid without traceability, the 2% duty applies to that part.
Point of attention for the parties
The additional duty is borne by the new owner, without removing the joint tax liability provided for between the parties to the deed. What is at stake is therefore not only the method of payment: the deed must set out accurate references allowing the price, the instalments and the bank records to be reconciled.
Before signing, the buyer, the seller and the professional drafting the deed should make sure that each instalment and the balance is documented. Earlier cash payments may create an additional tax cost even where the final deed is settled by bank transfer.
Sources
- Directorate General of Taxation — Circular note no. 737 on the tax measures of Finance Act no. 50-25 for the 2026 budget year, 2026-03-09.
- Directorate General of Taxation — Circular note no. 737 — full text (74 pages), 2026-02-27.
- Le Desk — 2026 Finance Act: all the tax measures explained by the DGI, 2026-02-27.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.