Definition
What this covers
Mandatorily subject to the formality and to the duties are all agreements, written or oral and whatever the form of the instrument, transferring inter vivos, for no consideration or for consideration, immovable property whether registered at the land registry or not, or rights in rem over such property art. 127-I-A GTC. Also included are leases of more than ten years and assignments of leasehold rights art. 127-I-A (2° and 3°). Divisions of movable or immovable property fall under another heading art. 127-I-B-4°, to which specific rules refer, including the surcharge of article 184.
The taxable base is the price stated plus the charges for transfers for consideration, the valuation declared by the parties without deduction of charges for transfers for no consideration, and the net assets to be divided for divisions art. 131 GTC. On a gift of a life interest or of a reversionary interest, the value is derived from the full ownership according to a statutory table based on the age of the life tenant.
Scope
Who is concerned
- Buyers of built premises and of land, and cooperative members allocated a plot.
- Donors and donees, in particular within the family circle attracting the reduced rate.
- Co-owners and co-heirs carrying out a division.
- Parties to a promise of sale or to a sale of property under construction.
- Heirs and legatees, in respect of post-death inventories and legacies.
Several transactions are exempt art. 129 GTC : instruments made under the legislation on expropriation in the public interest ; leases concluded orally ; acquisitions of property by beneficiaries of rehousing or relocation under the "Cities without slums" and "Buildings at risk of collapse" programmes only art. 129-19° ; transfers for no consideration to the families of Chouhada.
Applicable rules
The rates, the fixed duty and the new further duty
- 4 % : acquisition of built premises for residential, commercial, professional or administrative use ; the land follows that rate up to 5 times the covered area art. 133-I-F.
- 5 % : acquisition of bare land or land carrying buildings intended for demolition ; since the 2026 Finance Law, transfers of shares in transparent property companies and in unlisted companies predominantly holding real estate art. 133-I-G.
- 6 % : business goodwill, leases of more than ten years, life or unlimited leases, assignments of leasehold rights art. 133-I-A.
- 3 % : first sale of social housing and of low-value housing, movable property, instruments establishing title art. 133-I-B.
- 1.50 % : transfers for no consideration in the direct line, between spouses, between brothers and sisters and under kafala ; divisions between co-owners and co-heirs, any balancing payment being taxed at the rate for transfers for consideration art. 133-I-C.
- 1 % : post-death inventories, delivery of legacies, adoul instruments confirming an earlier agreement art. 133-I-D.
No less than MAD 100 may be charged for instruments and transfers liable to these duties ; that amount is raised to MAD 1,000 for instruments forming and increasing the capital of companies and economic interest groupings art. 133-II. A fixed duty of MAD 200 applies in particular to promises to sell or to buy, the preliminary contract for a sale of property under construction, leases, wills and outright rescissions made within twenty-four hours art. 135-II.
The 2026 Finance Law introduces a further duty of 2 % on instruments transferring for consideration immovable property or rights in rem over such property where the price exceeds MAD 300,000, or transferring business goodwill, in two cases : the instrument does not state the arrangements for and references of settlement, or the price is not settled by one of the means of article 11-II — a crossed non-endorsable cheque, a bill of exchange, a magnetic payment method, a transfer, an electronic process or set-off. On a mixed settlement, that duty strikes only the part paid in cash art. 133-III GTC.
These instruments also bear stamp duty art. 249-a) GTC, at the fixed rate of MAD 20 per sheet used or per document on an electronic medium art. 252-II-I-7°. Those exempt from registration duties are also exempt from stamp duty art. 250.
Drafting the instrument of transfer, gift or division, like drafting post-death inventories and deeds of inheritance, falls to a notary or an adoul. Aurion brings in a professional from its network, prepares the file beforehand and coordinates the formality through to its completion, working with the drafter of the instrument.
Deadlines and limitation
The timetable
- 30 days from the instrument
Period for registration and payment for the instruments of article 127 (I-A, B and C) art. 128-I-A.
- 30 days from the declaration
For instruments drawn up by adoul, the period runs from receipt of the parties' declaration art. 128-I-B.
- Three months
Period for instruments of gift taking effect on death, from the death of the testator, and for orders and judgments, from their date art. 128-II.
- Four years
Limitation period for the duties, from the date of registration of the instrument art. 232-IV. Refund claims are subject to the same period art. 241-I.
Where there is no written instrument, the agreements of article 127-I-A give rise to a valuation declaration within thirty days of entry into possession art. 136-I. The transfer is moreover effected by the instrument itself, independently of any entry in the land register art. 141-II : a delay at the land registry does not defer liability.
Documents and supporting evidence
The elements of the file
The file rests on the following elements :
- The instrument and its annexes : instrument of transfer, price and charges, registration references of the previous transfer.
- The elements for computing the duty : nature of the property, covered area where land is involved, age of the life tenant.
- Evidence of settlement of the price : arrangements for and references of payment, the omission of which triggers the 2 % duty.
- The certificates required of drafters of instruments : a certificate from the collection department evidencing payment of the taxes charged on the property for the year of the transfer and earlier years, and the identifiers of the local taxes, which the code expressly requires to be stated on pain of refusal to register the instrument art. 139-IV.
This list is indicative ; the exact composition of the file depends on the situation.
Points to watch
What can cause a file to fail
- Omitting the settlement arrangements from the instrument : the 2 % duty is added to the ordinary rate rather than replacing it art. 133-III.
- Taking the MAD 300,000 threshold as settled : the text refers to "the price" without saying whether it is assessed per instrument or per property. The code does not resolve the point, which calls for a cautious reading on multiple sales.
- Believing the buyer alone is exposed : the duties fall on the debtors and new possessors, but all parties are jointly and severally liable for instruments mandatorily subject to the formality, and a family relationship inaccurately stated in a gift leads to a recalculation on the true relationship art. 183-A.
- Overlooking the procedural locks : the instrument is held back until the collection department's certificate is produced art. 138-I, the land registrar may not accept an instrument lacking a registration certificate art. 139-I, and the absence of the identifiers leads to refusal to register art. 139-IV.
- Extending the 0.5 % surcharge to every exempt instrument : it applies only to exempt instruments relating to the transactions of article 127 (I-A-1°, 2°, 3° and B-2° and 6°) ; reduced to 0.25 % within thirty days, minimum MAD 500, cap MAD 100,000 art. 184.
- Filing a non-exempt instrument late : the ordinary surcharges for instruments and agreements then apply, 5 % within thirty days, 15 % beyond, 20 % where assessment is on an ex officio basis art. 184. The minimum is MAD 500 in the cases of points 1°, 2°, 3° and 5° of that same article and MAD 100 in that of point 4°, without the text saying which covers the registered instrument.
A delivery period is frequently attributed to the collection department certificate required before a transfer. The General Tax Code sets none : articles 138-I and 139-IV lay down an obligation, not a period.
We take the file in hand
Aurion characterises the transaction, determines the duty payable and the risk of the further duty, then carries the registration formality through to completion. The firm handles requests from the administration, adjustments to the taxable base and situations blocked ahead of a transfer. We stand behind the positions taken. Buyers living abroad are handled on the same terms.
Have my instrument reviewed- General Tax Code, 2026 edition — art. 11-II, 127 to 141, 183-A, 184, 232-IV, 241, 249, 250, 252
- Finance Law no. 50-25 for the 2026 budget year — further duty of 2 % (art. 133-III), 5 % rate on transfers of real estate shares
- Finance Law no. 60-24 for the 2025 budget year — leases of more than ten years, registration certificate
Page current as at 20 August 2026. The amounts and periods cited are those of the General Tax Code in its 2026 edition.
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