Morocco Real Estate: Cash Payments Now Cost 2% Extra Fee
As of July 1, 2026, non-traceable payments in certain real estate sales will be subject to tax penalties in Morocco. The Ministry of Finance plans an additional registration fee of 2%, targeting mainly cash settlements.
The General Tax Code 2026, published by the Ministry of Economy and Finance, establishes an additional registration fee of 2% on transfers of real property or real estate rights when the price exceeds 300,000 DH. Business assets are concerned without threshold.
On Bladi.net : Paying for real estate in cash in Morocco becomes a very bad idea
The rule targets two specific situations: when the deed does not mention the settlement methods and references, or when the price is not paid by a fiscally recognized means. Cash payment thus becomes more expensive when it escapes the traceability required by the tax authorities.
Accepted means remain banked or documented settlements: non-endorsable crossed cheque, bill of exchange, magnetic payment method, bank transfer, electronic process or formalized compensation between parties.
On Bladi.net : Paying for real estate in cash in Morocco becomes a very bad idea
The additional fee is targeted. If only part of the price is settled in cash, the 2% applies only to that fraction. However, if the deed does not allow identification of the settlement method, taxation may apply to the declared price. The text applies to deeds and agreements established as of July 1, 2026.
