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Morocco · Work

Morocco Employee residence card

First stay: 10 yrs

Carte d'immatriculation with professional-activity mention - salaried employment on a visa-stamped work contract (Law 02-03 Art. 13; Labour Code Art. 516)

Checked against official sources on Change log

Key facts

Employee residence card is a work route for Morocco. Checked 2026-10-12 against the official source.

First stay
10 yrs

Time and long term

RenewalRenewable

The card is valid for 1 to 10 years and can be renewed for the same period, depending on the reasons you give for staying.

Royaume du Maroc, Bulletin Officiel (text); copy hosted on mfa.go.th

Permanent residenceAfter 4 years of residence

After at least four years of uninterrupted, lawful residence you can apply for the longer-term carte de résidence. The decision takes account of your means of living and your intention to settle in Morocco.

Royaume du Maroc, Bulletin Officiel (text); copy hosted on mfa.go.th

Why this route may not fit

Check this before you apply.

  • Needs a job offer from an employer in Morocco

What you'll need

Who can apply2

  • The employer must obtain authorisation from the government labour authority, granted as a visa placed on the employment contract (Labour Code Art. 516).
  • The residence card is issued to a foreigner who proves the right to exercise the regulated activity (Law 02-03 Art. 13).

Documents2

  • The contract follows the model fixed by the labour authority (Labour Code Art. 517-518).
  • The contract states that, if authorisation is refused, the employer bears the return costs of the employee to the home country or country of residence.

Steps4

  1. Employers file visa requests through the ministry's online TAECHIR service, which accepts only electronic files from 1 June 2017.
  2. The card carries the mention of the activity (Law 02-03 Art. 13).
  3. The card may be conditioned on a residence visa longer than three months (Art. 15).
  4. Holders of a long-validity visa of over three months request the card from the General Directorate of National Security to stay longer than three months.

After you arrive2

  • The visa date is the date the contract takes effect.
  • Any contract change needs a new visa.

What happens at day 183

How Morocco decides tax residence and treats foreign-source income, from its tax records.

Stay on this route

Up to 10 years at first, renewable

Tax residence
  • More than 183 days in any period of 365 daysStays in Morocco exceeding 183 days give fiscal domicile; permanent home or centre of economic interests are alternative limbs.
Foreign-source income

Individuals with fiscal domicile in Morocco are taxed on Moroccan and foreign-source income; the scale is 0% up to MAD 40,000 (≈ $4,120) rising to 37% above MAD 180,000 (≈ $18,500).

All tax rules for Morocco Tax records checked

Official site
Full official text

A foreigner employed in Morocco holds a carte d'immatriculation bearing the authorised activity; the employer must first obtain the labour authority's visa stamped on the foreigner's work contract. 1 2 3

Requirements

  • The employer must obtain authorisation from the government labour authority, granted as a visa placed on the employment contract (Labour Code Art. 516). 2
  • The residence card is issued to a foreigner who proves the right to exercise the regulated activity (Law 02-03 Art. 13). 1
  • The contract follows the model fixed by the labour authority (Labour Code Art. 517-518). 2
  • The contract states that, if authorisation is refused, the employer bears the return costs of the employee to the home country or country of residence. 2
  • Employers file visa requests through the ministry's online TAECHIR service, which accepts only electronic files from 1 June 2017. 3
  • The card carries the mention of the activity (Law 02-03 Art. 13). 1
  • The card may be conditioned on a residence visa longer than three months (Art. 15). 1
  • Holders of a long-validity visa of over three months request the card from the General Directorate of National Security to stay longer than three months. 4
  • The visa date is the date the contract takes effect. 2
  • Any contract change needs a new visa. 2

Stay

  • The carte d'immatriculation grants authorisation to stay for 1 to 10 years, renewable for the same period according to the reasons given for the stay (Art. 10).
  • First stay: 12 to 120 months, decided case by case.
  • Renewable, subject to the conditions in force at renewal.

Work

Work for the employer named on the visa-stamped contract; changes to the contract require a new visa.

Fine print

The law is cited from a copy of its 2003 French text hosted on a Thai government site; the Moroccan Bulletin Officiel and Ministry of Justice sites could not be reached on 12 October 2026, and amendments after 2003 were not checked.

Checked 2026-10-12

Official sources

  1. Loi n° 02-03 relative à l'entrée et au séjour des étrangers au Royaume du Maroc (Dahir n° 1-03-196 du 11 novembre 2003), French text of 2003, copy hosted by the Ministry of Foreign Affairs of Thailand · Royaume du Maroc, Bulletin Officiel (text); copy hosted on mfa.go.th · checked 2026-10-12 · published 2003-11-20
  2. Code du travail (loi n° 65-99), consolidated version of 26 October 2011, chapter V on employment of foreign employees · Ministère de la Justice, Maroc (Adala) · checked 2026-10-10 · published 2011-10-26
  3. Service en ligne TAECHIR - visa des contrats de travail des étrangers (CTE) · Ministère de l'Emploi et des Affaires Sociales, Maroc · checked 2026-10-10 · published 2017
  4. Types of granted visas · Ministry of Foreign Affairs, African Cooperation and Moroccan Expatriates, Morocco · checked 2026-10-10

Employee residence card and its alternatives

RouteMoney neededStayWork
Employee residence card–10 yr, renewable–
Corporate visa South Africa–3 yrLimited
Professional Occupation Permit MauritiusNeeds income of MUR 50k+ a month ≈ $1,05010 yr, renewable–
Work residence Cabo Verde–2 yr, renewable–
Class D · Employment Kenya–5 yr, renewable–

Questions people ask

How long can I stay on the Employee residence card?

The carte d'immatriculation grants authorisation to stay for 1 to 10 years, renewable for the same period according to the reasons given for the stay (Art.

Can I work on the Employee residence card?

Work for the employer named on the visa-stamped contract; changes to the contract require a new visa.

Does the Employee residence card lead to permanent residence in Morocco?

Time on the Employee residence card counts toward permanent residence in Morocco, which the rules allow after 4 years of residence.

How are Employee residence card holders taxed in Morocco?

No special regime in our records is tied to the Employee residence card. The standard rules apply: Individuals with fiscal domicile in Morocco are taxed on Moroccan and foreign-source income; the scale is 0% up to MAD 40,000 (≈ $4,120) rising to 37% above MAD 180,000 (≈ $18,500). Persons without fiscal domicile are taxed on Moroccan-source income.

More in Morocco

Self-employed cardStudent card

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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Ask the AI about this route AI

An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.

How this was checked

Checked on 2026-10-12 against 4 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

  1. Loi n° 02-03 relative à l'entrée et au séjour des étrangers au Royaume du Maroc (Dahir n° 1-03-196 du 11 novembre 2003), French text of 2003, copy hosted by the Ministry of Foreign Affairs of Thailand · Royaume du Maroc, Bulletin Officiel (text); copy hosted on mfa.go.th · checked 2026-10-12
  2. Code du travail (loi n° 65-99), consolidated version of 26 October 2011, chapter V on employment of foreign employees · Ministère de la Justice, Maroc (Adala) · checked 2026-10-10
  3. Service en ligne TAECHIR - visa des contrats de travail des étrangers (CTE) · Ministère de l'Emploi et des Affaires Sociales, Maroc · checked 2026-10-10
  4. Types of granted visas · Ministry of Foreign Affairs, African Cooperation and Moroccan Expatriates, Morocco · checked 2026-10-10

Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.