Morocco has begun enforcing Article 133 of its General Tax Code, introducing an additional 2% registration duty on certain transfer contracts under specific conditions.
The measure forms part of the country’s broader tax reform agenda aimed at improving financial transparency, reducing untraceable cash transactions and promoting the use of documented payment methods.
Observers believe the new measure could encourage greater compliance with legal procedures in the real estate and commercial sectors while increasing the use of bank transfers and electronic payments.
At the same time, some citizens and professionals have raised questions about the possible impact of the additional fee on the cost of property transactions and the performance of the real estate market.
The government says the reform is intended to strengthen tax fairness, improve confidence in economic transactions and support the modernization of Morocco’s tax system.