Do I need to live in Morocco to buy?

No. A non-resident buys under the same conditions as a resident. A notarised power of attorney allows you to sign remotely.

Do I need to set up a Moroccan company?

Not for a dwelling in an urban area. A company is only useful for certain professional projects or for estate-structuring reasons, to be examined with an adviser.

What is a land title (titre foncier)?

A property registered at the land registry (conservation foncière), identified by a title number. The title is final and indefeasible; it is the strongest guarantee of ownership in Morocco. Unregistered properties (melkia) should be avoided by a foreign buyer.

Payment is made in dirhams in Morocco, but the funds arrive in foreign currency from your foreign bank and are converted on arrival. It is precisely this foreign-currency transfer that opens the repatriation guarantee.

How long does an acquisition take?

Off-plan, the preliminary contract is signed within a few weeks; the final deed is signed on delivery. For a completed property, allow one to three months between the preliminary agreement and the registration of the title.

What does the notary check?

The seller's identity, the status of the title (mortgages, attachments, easements), planning permissions and, for an off-plan purchase, the existence of the building permit and the developer's guarantees.

Do Moroccans living abroad have a special status?

Yes: MRE benefit from easier access to credit in dirhams (up to 80% of the property's value since 2026) and to convertible dirham accounts. They remain subject to the same registration duties.

What happens if the developer fails to deliver?

Off-plan sales are governed by Laws 44-00 and 107-12, which require a notarised preliminary contract and guarantees (completion, ten-year liability). The details of the guarantees specific to each development should be requested before signing.

Investment rules in Morocco for non-residents

Morocco allows foreign nationals to acquire residential property in full ownership (freehold). The process is clearly marked out: a notary, a land title (titre foncier), a declaration to the Office des Changes. Here is the framework, step by step.

Sources checked: 2026-09

4%Registration duties on a built dwelling
General Tax Code, art. 133
1.5%Land registry (registration of the title)
ANCFCC, schedule of fees
≈ 1%Notary's fees, excluding VAT
Market practice, to be confirmed by quotation
≈ 6.5%Indicative total entry cost
Sum of the items above, excluding bank charges

What a foreign national may buy

A foreign individual, whether resident or not, may acquire in full ownership (freehold) an apartment, a villa or a plot of land located within an urban perimeter, provided the property is for residential, commercial or industrial use.

Only one category is closed: land of an agricultural nature. Since the dahir of 1973, a foreign national may not become its owner. Land located outside an urban perimeter may only be purchased after obtaining a certificate of non-agricultural use (VNA), issued by the local authorities for a specific project.

Villas and apartments in urban areas: unrestricted purchase, in full ownership (freehold).
Land in urban areas: unrestricted purchase.
Land outside the urban perimeter: VNA certificate required, personal and tied to the project.
Agricultural land: prohibited for foreign nationals and for companies not wholly Moroccan-owned.

Tifawin Villas is a development of residential villas on a private estate: a purchase by a non-resident falls under the general rule. The exact cadastral status of the estate is to be confirmed with the development's notary.

The five steps of an acquisition

The process is the same for a resident and a non-resident, with one additional step: the declaration of the investment to the Office des Changes, which opens the right to repatriate the proceeds of a resale.

1. Verification of the land title (titre foncier): the notary obtains a certificate of ownership from the land registry (conservation foncière) and checks that there is no mortgage, attachment or easement.
2. Preliminary contract: for an off-plan purchase, it must be drawn up by a notary or an adoul and sets the price, the payment schedule and the delivery date.
3. Transfer of funds: from a foreign bank to the notary's account or the Moroccan bank's account, in foreign currency, with proof of the origin of the funds.
4. Final deed of sale, registration (4%) and entry at the land registry (1.5%): the title is put in the buyer's name.
5. Declaration to the Office des Changes of the foreign investment financed in foreign currency, through the bank, in order to benefit from the transfer guarantee.

The parties involved

Four institutions take part. None of them can be bypassed, and that is what secures the transaction.

Party	Role	What it issues
Notary	Draws up the preliminary contract and the final deed, holds the funds in escrow, pays the duties	Authentic deeds, receipts
Land registry (ANCFCC)	Keeps the land register; a transfer only exists once it is recorded	Certificate of ownership, registration of the title
Office des Changes	Governs foreign-currency movements; records the foreign investment	Guarantee of transfer of capital and income
General Tax Directorate (DGI)	Collects registration duties and the taxes attached to the property	Registration receipt, tax identification number

What changes in 2026

The 2026 General Instruction on Foreign Exchange Operations (IGOC), in force since 1 January 2026, simplifies several procedures for non-residents and for Moroccans living abroad (MRE), notably bank financing in dirhams of property acquisitions by MRE, now possible up to 80% of the property's value.

The fundamental principle is unchanged: an investment financed in foreign currency and declared benefits from the convertibility guarantee, that is, the right to transfer abroad the proceeds of a resale and the net income.

Frequently asked questions

Sources and methodology

General information verified on the date shown. For your situation, our team, a notary and a tax adviser confirm the applicable rates and timelines.