Building permit fees and taxes in Morocco: what the authorisations cost

The cost of a building permit in Morocco is not just one tax: on top come review fees, use of the pavement during works and professional fees. Here are the amounts set by the legal texts, followed by a transparent calculation for a 200 m² villa.

Which taxes do you pay for a building permit?

How is the tax on construction operations calculated?

The rules are set out in Articles 50 to 55 of Law 47-06 on local authority taxation (fiscalité des collectivités locales), amended by Law 07-20 and then by Law No. 14-25 (Dahir No. 1-25-50 of 6 June 2025, Official Bulletin No. 7418 of 3 July 2025), which replaced Articles 45, 100, 116 and 167, notably for the tax on undeveloped urban land, without affecting, according to the sources consulted, the tax on construction operations. The amounts below should be checked against the consolidated version in force:

1. Scope: construction, reconstruction, extension and restoration requiring a permit. Since Law 07-20, applied from 2021, the tax also covers the regularisation of non-compliant buildings and demolition.
2. Basis: covered area in m², any fraction of a m² counting as a whole m². Projections over the municipal public domain (balconies, overhangs) count double (art. 53).
3. Rate: set by municipal order after a council vote, within the legal range (art. 54 and 168). Casablanca, for example, publishes 25 DH/m² for individual housing and 20 DH/m² for multi-unit housing.
4. Payment: in a single instalment, at the municipal tax collector's office, when the permit is issued (art. 55). If the project is amended, only the added area is taxed.

Exemptions under Article 52 include social housing as defined in the General Tax Code (Code général des impôts) and rural-type dwellings located in rural municipalities. For building in rural areas, see our guide to the building permit in rural areas.

What does the Urban Agency charge?

Each Urban Agency sets its fee for reviewing files by decision of its board of directors. It is generally calculated per m² of covered floor area. As an illustration, the Urban Agency of Errachidia-Midelt publishes 3 DH excl. tax per m² of covered floor area for buildings (decision of 9 May 2012). It exempts in particular economic or rural dwellings up to R+2 and under 300 m² of covered area. This scale applies only to that agency: ask for the scale of the agency in your province, for example Kénitra-Sidi Kacem-Sidi Slimane for the Kénitra region. Note: the regional urban planning and housing agencies created by Law No. 64-23 (Official Bulletin No. 7533 of 10 August 2026) are gradually replacing the urban agencies as each is actually set up; their scales may differ. The zoning information certificate has its own rate: see our guide to the zoning information certificate (note de renseignements urbanistiques).

What about the Rokhas platform?

Rokhas is used to file the application and track the review online, and allows payment in municipalities that have activated it (see our Rokhas guide). We found no legal text establishing "Rokhas fees" separate from the taxes and fees above. Ask the counter for a detailed breakdown if an amount seems unexplained.

Worked example: villa with 200 m² of covered area

Assumptions: detached two-storey (R+1) house of 2 × 100 m² covered area, not in a subdivision requiring infrastructure, no balcony over the public domain, in an urban municipality. Rates marked "assumption" must be confirmed with your municipality and your Urban Agency.

This total includes neither the zoning information certificate, nor the fees of the architect, engineering firm and surveyor, nor utility connections. These items often weigh far more than the taxes. For fees, see our guide to architect fees in Morocco. For the cost of the works themselves, use our free construction cost estimator and the guide to construction cost per m².

When does the social solidarity contribution apply?

It applies to self-building a personal home of more than 300 m² of covered area. According to the DGI's 2025 tax guide for Moroccans living abroad (Marocains résidant à l'étranger, MRE), it is then due on the whole area: 60 DH/m² from 301 to 400 m², 100 DH/m² from 401 to 500 m², 150 DH/m² above that. The taxpayer must also declare the construction cost each year. A 310 m² project therefore pays the contribution on 310 m², not on 10 m²: this matters when the drawings are being prepared.

Which other costs should you expect after the permit?

• Occupancy permit: see our guide to the occupancy permit (permis d'habiter) and certificate of conformity.
• Connections to water, electricity and sewerage: quote from your municipality's distributor (municipal utility board (régie), regional multi-service company or ONEE, depending on the case).
• Annual local taxes: according to the DGI, a new building is exempt from the housing tax (taxe d'habitation) for five years, but not from the municipal services tax (taxe de services communaux: 10.50% of the rental value in an urban municipality, with a 75% allowance for a main residence). These taxes come under Law 47-06, some of whose articles (100 and 116 in particular) were amended by Law 14-25: to be rechecked with the DGI.
• Minor works: these require a separate authorisation, see our guide to the repair works permit.

How do you avoid unpleasant surprises?

1. Ask the municipal tax collector for the municipal tax order in force (construction and public-domain occupation rates).
2. Ask the Urban Agency for its fee scale.
3. Have the architect calculate the exact covered area, projections included, since it is the basis for the tax and for the 300 m² threshold: the architect's area certificate is used to calculate the taxes (art. 33 of the general building regulations).
4. Keep the receipts: they are requested for the occupancy permit.

For the complete process, read our guide to the building permit in Morocco. To divide a plot, see land subdivision. An architect registered with the Order of Architects can draw up the full budget with you, taxes included, before filing. The CITURBAREA practice works from Kénitra (architect in Kénitra) and consults the Kénitra zoning plan for every local project.

Frequently asked questions