Inheritance Law in Morocco for Foreign Property Owners: Who Inherits Your Home?

If you are a foreign national who is not Muslim, your Moroccan property is usually inherited according to the law of your own nationality, not Moroccan inheritance rules.

That answer comes from a 1913 text that is still applied, but there are important exceptions for Moroccans, dual nationals and mixed families.

This guide explains who inherits, what your heirs will have to do in Morocco, and what you can prepare now.

This article is general educational information based on the published texts, not legal advice. Inheritance across two countries is complex, so confirm your situation with a Moroccan notary and a lawyer in your home country.

Which inheritance law applies to a foreigner’s property in Morocco?

The starting point is the dahir of 12 August 1913 on the civil status of foreigners, which is still in force and is the reference for foreigners’ successions.

Its article 18 says that inheritance of movable or immovable property located in Morocco is governed by the deceased’s national law, for the choice of heirs, the order in which they inherit, their shares and the reserved portion (dahir of 12 August 1913, article 18, Ministry of Justice portal).

The same article applies the national law to the validity and effects of a will.

In plain terms, a French owner’s Moroccan apartment is in principle shared according to French inheritance rules, subject to the point on renvoi below.

Article 17 of the same dahir keeps the property itself under Moroccan law, which is why the transfer still goes through a Moroccan notary and the land registry (same dahir, article 17).

Can your home law send the question back to Morocco?

Sometimes, yes. Some countries’ own rules apply the law of the place where land is located, which can send part of the question back to Moroccan law.

French and Moroccan courts have had to deal with this back and forth, known as renvoi, in real cases (Le Monde du Droit, French Cour de cassation, 16 September 2014).

This is exactly why you need advice in both countries, not only in Morocco.

When does the Moroccan Family Code apply instead?

The Family Code applies to all Moroccans, even those who also hold another nationality, and to any relationship between two people when one of them is Moroccan (Family Code, article 2, consolidated text, Ministry of Justice portal).

So if you hold Moroccan nationality as well as your other passport, expect Moroccan inheritance rules to apply in Morocco.

The Code also states that there is no inheritance between a Muslim and a non-Muslim (Family Code, article 332).

This matters most in mixed families, for example when a non-Muslim foreign spouse is married to a Moroccan Muslim, or when heirs have different faiths.

A will can help, but it is limited: under the Code a will covers at most one third of the estate, and a bequest to a legal heir needs the other heirs’ consent (Family Code, articles 277 and 280).

A reform of the Family Code was validated in principle in December 2024, with proposals on wills between spouses of different faiths, but it had not been adopted or published as of September 2026 (Les MRE, status of the Moudawana reform).

What will your heirs have to do in Morocco?

Even when your home country’s law decides who inherits, your heirs still have to complete Moroccan formalities before they can sell or rent the property.

1. Obtain the death certificate and a document proving who the heirs are, issued under the applicable law, often a notarial certificate from your home country.
2. Have foreign documents apostilled or legalised, and translated into Arabic or French when required.
3. Appoint a Moroccan notary to review the documents and prepare the deeds.
4. Have the heirs registered on the land title at the ANCFCC, so the title shows the new owners and their shares.
5. Settle any unpaid local taxes or charges attached to the property.
6. Either keep the property in joint ownership, sign a partition deed, or sell it.

Heirs who live abroad can act through a specific power of attorney, as explained in our guide to using a power of attorney in Morocco.

The notary will also want to see that the title is clean, the same way a buyer does; our guide on how to verify a title deed shows what that check involves.

What taxes do heirs face?

The rules below come from the tax authority’s 2026 guide and apply to the tax side in Morocco; your home country may tax the inheritance separately.

• Partition between heirs: a deed dividing property between co-heirs is subject to registration duty at 1.5% (DGI tax guide 2026, registration duties).
• Free transfers within the family: gifts of property between ascendants and descendants, spouses, or brothers and sisters are exempt from the capital gains tax on property (DGI tax guide 2026, profits fonciers).
• Selling the inherited property: the normal tax on property gains applies, at 20% of the net gain with a minimum of 3% of the sale price (DGI tax guide 2026).

For an inherited property, the starting value for that gain is generally the value declared in the succession documents, not what the deceased originally paid (Reaconsult, May 2026).

That makes the value declared at the time of the inheritance important: too low, and the heirs pay more tax when they sell; unrealistic, and the tax office can challenge it.

When the heirs later sell and want to move the money abroad, read our guide to repatriating money after selling property in Morocco.

What did my own purchases teach me about family ownership?

On my first successful purchase in Marrakech, the owner lived in America and his brother opened the property for us.

Family members were involved, but only the registered owner could sell, and we waited about a month for him to come back and sign at the notary.

That is the simple case, with one owner who was alive and willing.

With an inherited property, several heirs may all need to sign, some abroad, some who disagree, and every signature must be in the right form.

Another lesson I keep repeating is that old unpaid taxes often surface at the moment of a sale or after a death, when the heirs try to regularise the property.

If you buy from heirs, the notary must confirm that every heir is identified and has signed or properly appointed someone, before you pay anything.

How can you make things easier for your heirs?

• Get advice in both countries: confirm which law will apply and whether a will is useful in your situation.
• Make or update a will: follow the formal rules of the law that will govern it, and tell your notary in Morocco that it exists.
• Keep your title clean: registered in your name, with taxes and syndic charges paid.
• Keep a document folder: sale deed, ANCFCC certificate, bank transfer proofs, tax receipts, and your notary’s contact details.
• Think about ownership structure: buying through a company changes what your heirs inherit, from a property to shares, with different costs; see buying property in Morocco through a company.
• Record joint ownership precisely: if you buy with a partner, make sure each share is written on the title.

Our guide to buying property through a notary in Morocco explains how the notary records ownership at the start, which is what your heirs will rely on later.

Frequently asked questions

Does Moroccan Islamic inheritance law apply to foreigners?

Not in principle for non-Muslim foreign nationals. The dahir of 1913 refers their succession to their national law. The Family Code applies to Moroccans, including dual nationals, and to relationships where one person is Moroccan.

Can a non-Muslim spouse inherit from a Moroccan Muslim spouse?

Under article 332 of the current Family Code, there is no inheritance between a Muslim and a non-Muslim. A reform has been discussed but was not in force as of September 2026. Take legal advice before you buy together.

Do my heirs need to travel to Morocco?

Not necessarily. Heirs abroad can usually act through a specific power of attorney in the form accepted in Morocco, registered as required since 2026.

Will my heirs pay tax in Morocco?

A partition between heirs carries a 1.5% registration duty, and a later sale is subject to the tax on property gains. Free transfers within the close family are exempt from that gains tax. Their home country may tax the inheritance too.

Should I write a will for my Moroccan property?

Often it helps, but its validity depends on the law that governs your succession. Ask a lawyer in your home country and a Moroccan notary to check that it will be recognised.

What should you do before you buy?

Ask yourself who should receive the property if something happens to you, then check with a notary and a home country lawyer whether the default rules already achieve that.

If they do not, plan the ownership and the will before signing, because it is far easier than fixing it later.

And keep every document in order, so your heirs inherit a property, not a problem.