Luxury Properties for Sale in Marrakech

A Melkia is a traditional property ownership deed in Morocco, drafted by Adouls (religious notaries) and based on customary law. This handwritten document proves ownership but may be imprecise, particularly regarding the property's surface area. While it is common for Moroccans to buy property under Melkia through private agreements, it is recommended to secure the transaction with a preliminary sale agreement that includes a suspensive clause for obtaining a requisition number. This protects the buyer in cases of joint ownership or disputes with heirs. At Marrakech Realty, we only offer Melkia properties upon specific request and always through a notary.

The requisition number is a step toward obtaining the title deed. It proves the property is undergoing the titling process, which involves precise surveying (cadastral mapping), boundary verification with neighbors, and confirmation that the property is not under joint ownership. After a legal waiting period (to allow heirs to come forward), a definitive and incontestable title deed is issued. This document is crucial for obtaining a mortgage. Today, these procedures are faster, and a property can be titled in about a year. Note: Buying a non-titled property from a European owner can still be safe if properly supervised.

In Morocco, the notary plays a central role in all real estate transactions. As a sworn official, they ensure the legal compliance of the property by reviewing titles, requisitions, or Melkia documents. They draft the agreements (preliminary and final deeds), coordinate between parties, and liaise with the administration, land registry, and cadastral services. For foreigners, the notary can handle tax payments (TPI), obtain tax clearances, and assist with transferring funds abroad. Notary fees amount to around 1% of the property's value, plus taxes and administrative fees. Marrakech Realty works with experienced notaries and can arrange informative meetings even before any purchase decision.

Thanks to the French-Moroccan tax treaty, retirees who are tax residents in Morocco avoid double taxation. To be considered a tax resident, one must live in Morocco for more than 183 days per year, have a permanent home there, or have their economic interests in the country.
The Moroccan income tax scale is progressive, but retirees benefit from substantial reductions:

• 40% deduction on their pension
• And up to 80% additional deduction if the funds are transferred to a non-convertible dirham account.

Costs vary depending on the type of property:
Residential properties or land with a construction commitment:

• Registration: 4%
• Notarial tax: 1%
• Land registry (conservation foncière): 1.5% + 150 MAD
• Notary fees: 1% (min. 2,500 MAD + VAT)
• Other costs (stamps, administrative fees): approx. 1,500 to 3,000 MAD

• Registration: 5%
• Land registry: 1%
• Notarial tax: 0.5%
• Notary fees: 1% (min. 2,500 MAD + VAT)
• Other fees: approx. 2,000 MAD

• Urban tax: applies to properties based on rental value, with a 75% reduction for Moroccans residing abroad.
• Capital gains tax: 20% on the net profit from a sale, unless exempted (main residence, modest sale, family donations, etc.)

The lease can be notarized or a private contract that must be legalized. It must specify:

• Identity of both parties
• Duration of the lease
• Description and intended use of the property (residential or commercial)
• Termination conditions and notice period
• Security deposit (typically one month’s rent)

For a property purchase, agency fees are shared:

• 2.5% excl. VAT for the buyer
• 2.5% excl. VAT for the seller (total of 5% excl. VAT or 6% incl. VAT).
For long-term rentals (starting from one year):
• The agency charges one month’s rent excl. VAT to the tenant
• And one month’s rent excl. VAT to the landlord.