Tangier's property market has matured fast since 2010. Prices in Marshan, Malabata and Tanja Marina Bay rival mid-tier European cities, while Achakar and the periphery still offer value. Whether buying or selling, the legal procedure is centred on the notary — not the agent.
Can foreigners buy property in Morocco?
- Yes — apartments, villas, urban land, commercial property. No residency or visa required.
- No — agricultural land (terres agricoles). Reserved for Moroccan nationals; foreigners need a special derogation from the Prime Minister, rarely granted.
- You buy in your own name, in a Moroccan SARL, or jointly with a spouse. No nominee structures — they are unenforceable.
- Repatriation of sale proceeds is guaranteed by the Office des Changes only if the original purchase funds were transferred from abroad and registered.
What you need before you start
- Valid passport (and Carte de Séjour if resident).
- Moroccan bank account — open one with Attijariwafa, BMCE or CIH. Convertible dirham account ("compte en dirhams convertibles") if you're transferring from abroad.
- Proof of funds transfer via SWIFT — keep the bank's Formule 2 certificate. Without it you cannot repatriate sale proceeds later.
- Moroccan tax ID (IF — Identifiant Fiscal). Your notary arranges it.
- A notary (notaire) of your choice — never the seller's. Budget 1% of price + VAT.
The buying procedure — step by step
- Find the property — through agents (Carré Immobilier, Century 21, Mubawab, Avito) or word of mouth. Visit at least 3 times, including evening.
- Title check — demand the Titre Foncier (land registry title). Avoid Moulkia (traditional Adoul deed) unless you have a lawyer who specialises in it. Your notary requests a certificat de propriété from the Conservation Foncière (≈ 75 MAD, 48h).
- Compromis de vente — preliminary contract. Pay 10% deposit into the notary's escrow, never to the seller directly.
- Due diligence period (4–8 weeks) — notary checks mortgages, liens, planning permits, tax arrears (taxe d'habitation, taxe de services communaux, syndic).
- Acte définitif — final deed signed at the notary's office. Pay the balance by certified bank cheque (chèque certifié). Keys handed over.
- Registration — notary registers at the Conservation Foncière. New title in your name issued in 2–6 months.
Costs on top of the price (buyer pays)
- Registration tax (droits d'enregistrement): 4% (residential) or 5% (commercial / land).
- Land registry (Conservation Foncière): 1.5% + 150 MAD certificate.
- Notary fees: 1% + 20% VAT, plus ≈ 2,000–5,000 MAD disbursements.
- Agency commission: 2.5% from buyer, 2.5% from seller (negotiable; not always charged to buyer).
- Total ≈ 6.5–8% of price on top of the agreed amount. Budget accordingly.
Selling — what to expect
- Capital gains tax (TPI): 20% of the gain, with a minimum of 3% of the sale price. Reduced rates after 6 years; full exemption after 6 years if it was your principal residence (proven by utility bills + Carte de Séjour).
- Provide the notary with: original title, purchase deed, recent tax receipts, syndic clearance certificate, utility clearances (Amendis), Formule 2 if you're foreign.
- Listing: expect 6–18 months to sell at market price. Overpriced villas in Cap Spartel can sit for years.
- Repatriating funds: only the originally-imported amount + a portion of the gain can leave Morocco. Keep every Formule 2 from your original purchase.
Do's
- ✅ Use your own notary, not the seller's or the agent's recommendation.
- ✅ Insist on a Titre Foncier property. Walk away from Moulkia unless you have specialist advice.
- ✅ Pay deposits into the notary's escrow account only.
- ✅ Get the Formule 2 SWIFT certificate from your bank — without it you cannot get your money back out of Morocco.
- ✅ Visit the property in winter (humidity, heating) and August (heat, water pressure, neighbourhood noise).
- ✅ Check the syndic (building management) accounts and arrears for apartments.
- ✅ Verify planning permission (permis d'habiter) for new builds.
Don'ts
- ❌ Never pay cash off the books to "reduce registration tax". The under-declaration is illegal, the seller keeps the difference, and you'll pay full CGT when you sell.
- ❌ Never sign anything (even a "reservation") before the notary has the title certificate in hand.
- ❌ Don't buy off-plan from a developer without a VEFA contract and bank guarantee. Half-built ghost projects exist.
- ❌ Don't trust verbal promises about boundaries, rights of way or sea views — get them in the deed.
- ❌ Don't use a nominee (prête-nom) to buy agricultural land. The "owner" can keep it and you have no recourse.
- ❌ Don't transfer money to a personal account abroad — always through the Moroccan banking system with SWIFT.
Common scams to watch for
- The double sale — seller signs compromis with two buyers, takes both deposits, vanishes. Mitigation: notary escrow only.
- The undisclosed mortgage — bank lien attached to the title. Mitigation: insist on a fresh certificat de propriété dated within 7 days of signing.
- The disputed inheritance — one heir signs but siblings contest. Mitigation: notary verifies all heirs (acte d'hérédité).
- Fake VEFA off-plan — no permit, no bank guarantee, no delivery. Mitigation: check the permis de construire at the commune.
- Inflated agent commission — verbal "all in" prices that hide 5–10% kickbacks. Mitigation: written mandate, fixed %.
Ongoing taxes after you buy
- Taxe d'habitation: annual, based on rental value. Principal residence gets a 75% rebate.
- Taxe de services communaux: 10.5% of rental value (urban), funds rubbish collection and street lighting.
- New build exemption: 5 years from the permis d'habiter for both taxes above.
- Income tax on rental: if you rent out, declare via the IR — 10% on first 120k MAD, 15% above. Long-let gets a 40% deduction.