In Morocco, the properties have several legal forms. One can distinguish::
1) The property known as "guiche".
Grounds given by the sultans to the soldiers of war. They belong to the state and cannot be sold. Only the right of pleasure is possible.
2) The properties belonging to the public property..
The forest, maritime grounds belong to the public property, meaning to the state. They are inalienable.
3) The Hyaza.
Right of use of a person who cultivate a piece of ground or who live in a ground of a non-interrupted manner exceeding fifteen years
4)Oudoul.
The Hyaza is transformed into Oudoul when two Moslems notaries and twelve witnesses attest the Hyaza by an act.
5) The Milkia.
Act, governed by the Moslem's right, more precise by a detailed description of the property. This act is returned public in order to know an opposition or of a possible right of third..
6)The real estate title.
Ground well defined, registered at the land register and at the land conservation. It has modern legal status.
Expenses of acquisition of a real estate in Morocco.
-It is necessary to open a bank account in Dirhams for the foreigners.
- The purchaser pays the rights and taxes related to the acquisition.
Right for residences of dwelling use and the non built grounds with the commitment to be built..
* Registration fees: 2,5%.
* Land conservation: + 1% + 150Dhs (Certificate of property)
* Notarial taxes: 0,5%
* Fees of notary: 1%, with minimum of perception of 2500Dhs + TVA to 7%
* Various Costs: Approximately 1500 up to 3000Dhs according to the files.
* Right of publication + fixed rights + duplicate: 6000Dhs.
* Surface rights: 45Dhs per a started are (urban area), per a started hectare (rural area).
* Geometrician: Approximately 3000Dhs
* Other expenses: Approximately 1500Dhs
Rights for premises of commercial use and non built grounds without the commitment to be built.
* Registration fees: 2,5%.
* Notarial taxes: 0,5%.
* Land conservation: + 1%
* Fees of notary: 1%, with minimum of perception of 2500Dhs
+ TVA to 7%.
* Various Costs: 2000Dhs.
Measurements in favor of retired persons.
France and Morocco have an agreement of a non-double taxation.
Only foreigners, who have a main home in Morocco, are regarded as fiscal residents.
The necessary criteria are:
- To possess a permanent dwelling home in Morocco.
- To have economic interests in Morocco.
- To stay in Morocco for a period higher than 183 days.