Buying a house in Morocco: first the land, then the home

In most countries the first question with a purchase is what it costs. In Morocco the first question is whether you may buy it.

The ban that touches houses, not just land

A foreigner may not acquire agricultural land in Morocco. That in itself is not exceptional; many countries have such a rule.

What makes this rule special is how far it reaches. The ban extends to a home standing on a plot with agricultural designation — even if it was built long ago, even if it has stood there as a dwelling for years, and even if the seller assures you it's "just a house".

The designation of the plot, not the presence of a building, decides whether you may buy.

And the split that sets this destination apart from all the others

Whoever holds Moroccan nationality alongside the Dutch buys under that nationality and is not a foreigner within the meaning of this rule. For them the ban doesn't apply.

Two buyers, the same home, different outcome. That is the reason the question of your nationality comes first with this destination and not somewhere at the back.

Moroccan nationality passes by descent and cannot be given up. If you're not sure whether you have it, have it established before you go looking at homes — it decides which homes are in the picture for you at all.

The check you never skip

Every registered plot in Morocco has a titre foncier: an entry in the public register under a unique number, kept by the Conservation Foncière, part of the ANCFCC.

That entry tells you three things you need all of:

• whether the plot is registered at all,
• who the owner is,
• and what designation it has: urban, agricultural or collective.

Have that check done before you pay a deposit. Not afterwards, and not on the basis of what the seller tells you. The difference between urban and agricultural is the difference between a valid purchase and one that isn't.

Also watch out for plots that are not registered. They exist, and buying one is an entirely different legal track from the entry in a titre foncier.

And the tax on what you buy

With property the tax treaty doesn't follow your residence but the bricks: income from immovable property may be taxed in the state where that property is situated. That is in article 6.

For you that means two tracks side by side. A property in Morocco is taxed there, even if your pension goes exclusively to Morocco. And a home you keep in the Netherlands stays taxed in the Netherlands, even if you live in Morocco. Bear in mind that you may have to file in both countries.

The notary and the costs

The purchase of a registered property as a rule runs through a notary, who draws up the deed and arranges the entry on the titre foncier. Count on five to eight percent on top of the purchase price for registration duties, notary and entry.

That is in line with what you're used to in Southern Europe. So the cost side is not the problem with this destination; the designation side is.

What we don't claim here

The main rule on agricultural land is widely documented in Moroccan property practice and follows from the distinction the land registry itself makes. The exact article of law we haven't yet laid against the source text, and that's why this rule stands on the cost page as a point of attention and not as a verified rule.

So with a concrete home always engage a notary of your own — not the seller's.