A new rule that changes real estate sales in Morocco

The 2026 Finance Bill introduces an important measure for our sector: 👉 +2% registration fees if payment for the property is not made through a traceable means (bank transfer, check, bill of exchange...).

In other words: if part of the price is paid in cash without justification or not mentioned in the deed, the administration will apply an additional tax on this fraction of the amount.

Concretely, in Marrakech: Notaries already require greater transparency on payments. At BARNES Marrakech, we recommend our clients: make all payments by bank transfer or certified check; include payment references in the deed; anticipate these points from the preliminary sales agreement.

Example: Villa sold for 10,000,000 MAD → 8,000,000 MAD by bank transfer → 2,000,000 MAD in cash. The 2% surcharge applies only to these 2 million = 40,000 MAD in additional fees.

My professional advice: This measure is not an obstacle, it's an opportunity to strengthen trust in transactions. Foreign buyers, in particular, appreciate this traceability. This is the right time to adapt your practices and promote transparency as a commercial asset.