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The seller obtains the original deed of the property and a non-encumbrance certificate from the Land Registry (Conservation Foncière). The Land Registry will also check with the Tax Office to see that the seller is up-to-date with tax payments linked to the property.
Procedure 2.
Parties file the unsigned contract with the relevant documents at the notary
Time to complete:
3 days
Cost to complete:
3% for first DZD 500,000 of property value, 2% for the next DZD 500,000, 1% for exceeding amount
Name of Agency:
Comment:
The parties provide the notary with all the relevant documents such as the original Property title, non-encumbrance certificate, Birth certificate. The notary takes note of the purchase price and reviews the documents. He/she then issues an order of payment to the buyer for the amount 20% of the purchasing price, to be deposited in the notary’s agent account at the Public Revenue Office. 5% of the property value for registration fees (2.5% for each party) Transfert taxe (taxe de publicité foncière) 1% of property value
The notary’s fees are as follows: 3% for the first 500 000 FCFA 2% for the second 500 000 FCFA 1% for the rest of the amount 17% VAT is applicable on the notary fees
Procedure 3.
The seller pays registration and publication fees into notary’s account at the Public Revenue Office (Trésor Public)
Time to complete:
1 day
Cost to complete:
6% of the property value (5% registration fee + 1% publication fee)
Name of Agency:
Public Revenue Office (Trésor Public)
Comment:
The seller subsequently informs the notary of the payment. The 6% consist of: (i) 5% registration fee (2.5% to be paid each by seller and buyer) and (ii) 1% for publication fees.
Procedure 4.
Parties sign the contract at the public notary
Time to complete:
1 day
Cost to complete:
no cost
Name of Agency:
Comment:
After the deposit, the seller provides the notary with the receipt. The notary then drafts the contract, which is signed by both parties and issues a provisional copy of the deed to the seller. The notary then continues with the registration of the transfer deed (see proc. 6-11).
Procedure 5.
The original deed and documents are filed by the notary at the Registry of Deeds (Service de l’Enregistrement et du Timbre)
Time to complete:
4 days
Cost to complete:
no cost
Name of Agency:
Registry of Deeds (Service de l’Enregistrement et du Timbre)
Comment:
The Registry of Deeds issues an order of payment of 6% property value to the notary.
Procedure 6.
The notary provides a tax declaration to be deposited at the local tax office
Time to complete:
1 day (simultaneous with following procedures)
Cost to complete:
no cost
Name of Agency:
Local tax office
Comment:
The seller takes the proof of payment to the notary who provides a tax declaration to be deposited at the local tax office Sous Direction du Recouvrement des Impôts)
Procedure 7.
File tax declaration and proof of payment at the local tax office (Sous Direction du Recouvrement des Impôts)
Time to complete:
1 day (simultaneous with following procedures)
Cost to complete:
no cost
Name of Agency:
Local tax office (Sous Direction du Recouvrement des Impôts)
Comment:
The seller or notary files the tax declaration and proof of payment at the local tax office (Sous Direction du Recouvrement des Impôts)
Procedure 8.
Notary returns deposit to seller
Time to complete:
30 days (time limit) (simultaneous with following procedures)
Cost to complete:
no cost
Name of Agency:
Comment:
After 30 days, and if there are no objections by the tax office, the notary delivers to the seller a check for the amount of the deposit or, if applicable, the amount minus the capital gains tax, if the latter was paid from the deposit.
Procedure 9.
The notary pays registration fees to the local tax authorities (Recette des Impôts)
Time to complete:
1 day (simultaneous with previous procedures)
Cost to complete:
Already counted in Procedure 3
Name of Agency:
Local tax authorities (Recette des Impôts)
Comment:
The notary issues a payment of 5% of the purchase value for the registration fees from the agent account to the local tax authorities. Subsequently, the tax authorities issue to the notary an original deed (‘minute de l’acte) only for his records. (The "minute" is the original received by the notary. The notary must keep it and cannot make it public.)
Procedure 10.
The notary issues payment for publication fee to the Local Land Registry (Conservation Foncière) for publication and issuance of the new deed
Time to complete:
30 day (time limit - (simultaneous with previous procedures) )
Cost to complete:
Already counted in Procedure 3
Name of Agency:
Local Land Registry (Conservation Foncière)
Comment:
The notary issues a payment by check for the publication fee of 1% of the purchase value (part of 6% deposited by the seller) accompanied by a copy of the deed. The Land Registry then issues a public deed to the notary.
Procedure 11.
The notary issues a copy of the deed to each party
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