--- title: "Moving to Morocco 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/morocco/ lang: en updated: 2026-10-12 --- Jemaa el-Fnaa square in Marrakech filling up at sunset # Moving to Morocco 6 ways to move to Morocco in our guide: 1 pay-to-stay route, 1 business / startup route, 1 work visa, 1 student visa, 2 spouse visas. No digital nomad visa. Checked against official sources on 12 October 2026. **Longest first stay:** **10 years** Own-means residence card Morocco is a country where the paperwork matters as much as the sunshine. The residence system is built around the carte d'immatriculation, and the mention written on that card decides what you may do here. Retirees and people with independent means Self-employed people with an authorised activity Employees with a Moroccan employer willing to sponsor the contract Students enrolled in Moroccan education ## Retire or live on savings · 1 ### [Own-means residence card](https://settleanywhere.com/countries/morocco/visitor-card-own-resources/) **First stay:** 10 yrs Retirement [Details](https://settleanywhere.com/countries/morocco/visitor-card-own-resources/) ## Business / Startup · 1 ### [Self-employed card](https://settleanywhere.com/countries/morocco/regulated-activity-card/) **First stay:** 10 yrs Can work: limited [Details](https://settleanywhere.com/countries/morocco/regulated-activity-card/) ## Work · 1 ### [Employee residence card](https://settleanywhere.com/countries/morocco/employment-contract-visa/) **First stay:** 10 yrs [Details](https://settleanywhere.com/countries/morocco/employment-contract-visa/) ## Student · 1 ### [Student card](https://settleanywhere.com/countries/morocco/student-card/) **First stay:** 10 yrs [Details](https://settleanywhere.com/countries/morocco/student-card/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a citizen](https://settleanywhere.com/countries/morocco/spouse-of-citizen/) [Details](https://settleanywhere.com/countries/morocco/spouse-of-citizen/) ### [Spouse of a permanent resident](https://settleanywhere.com/countries/morocco/spouse-of-permanent-resident/) [Details](https://settleanywhere.com/countries/morocco/spouse-of-permanent-resident/) ## Tax Tax residence is decided by fiscal domicile, and it is separate from your residence card. If you are fiscally domiciled in Morocco you are taxed on Moroccan and foreign-source income, with treaties and a foreign-tax credit able to soften the double hit. If you are not fiscally domiciled, only Moroccan-source income is taxed. Standard rules ### [Morocco: income tax 0-37%; residents taxed on worldwide income](https://settleanywhere.com/countries/morocco/tax/#tax-ma-ir-fiscal-domicile-worldwide) 37% tax **Details** - On: Total net income across income categories, with foreign-source income included - Limit: MAD 40k/yr ≈ $4,120 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. #### Taxed on Total net income across income categories, with foreign-source income included (Art. 25), subject to treaties and foreign-tax credit (Art. 77). Scale (Art. 73-I): up to MAD 40,000 (≈ $4,120) exempt; 10% on 40,001-60,000; 20% on 60,001-80,000; 30% on 80,001-100,000; 34% on 100,001-180,000; 37% above. #### Who it applies to - Fiscal domicile (Art. 23-II): permanent home in Morocco, centre of economic interests in Morocco, or stays in Morocco exceeding 183 days in any 365-day period. #### Exclusions - Foreign-source capital income subject to specific final-withholding rates is excluded from the global income base. - Foreign tax paid is creditable under a treaty, limited to the share relating to foreign-source income (Art. 77). #### Limits - MAD 40,000 a year (≈ $4,120) · Income up to this amount is exempt. - MAD 180,000 a year (≈ $18,500) · Income above this amount is taxed at 37%. #### Days in the country - More than 183 days in any period of 365 days · Stays in Morocco exceeding 183 days give fiscal domicile; permanent home or centre of economic interests are alternative limbs. #### Tax residence Fiscal domicile under Art. 23-II decides worldwide versus Moroccan-source taxation; treaty tie-breakers can override. #### Visas Residence cards do not set tax domicile; Art. 23 does. #### Other taxes Social contributions, VAT and local taxes apply separately. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/morocco/tax/) Special regime ### [Morocco: 80% tax reduction on foreign pensions transferred in dirhams](https://settleanywhere.com/countries/morocco/tax/#tax-ma-foreign-pension-reduction) Tax relief Foreign-source income: 80% foreign pension reduction **Details** - On: Income tax due on the foreign-source pension - Who: Fiscal domicile in Morocco within the meaning of Art. 23 A taxpayer with fiscal domicile in Morocco who receives a foreign-source retirement pension (or survivor pension) gets a reduction of 80% of the income tax due on that pension, for sums permanently transferred in non-convertible dirhams. #### Taxed on Income tax due on the foreign-source pension, for the amounts transferred definitively in non-convertible dirhams; the reduction is 80% of that tax (Art. 76). #### Who it applies to - Fiscal domicile in Morocco within the meaning of Art. 23. - Holder of a foreign-source retirement pension, or an entitled survivor. - Conditions of Art. 82-III apply to claiming the reduction. #### Exclusions - The reduction applies only to the tax on the pension and to sums transferred permanently in non-convertible dirhams. #### Days in the country - More than 183 days in any period of 365 days · One limb of fiscal domicile under Art. 23-II, required for the reduction. #### Tax residence Applies to taxpayers domiciled for tax in Morocco; other foreign-source income of such a taxpayer is taxed on the worldwide basis. #### Visas Tied to fiscal domicile, not to a visa or card. #### Other taxes The remaining 20% of the tax is payable at the Art. 73 scale. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/morocco/tax/) Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Morocco.** Remote workers usually look at [Own-means residence card](https://settleanywhere.com/countries/morocco/visitor-card-own-resources/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Path to permanent residence · 2** - **PR after 4 years** · Carte de résidence (Law 02-03 Art. 16) - **PR after 15 years** · Carte de résidence for long-term residents (Law 02-03 Art. 17) ## Arriving in Morocco: first steps 1. Check which carte d'immatriculation mention fits your purpose before you travel, since the mention governs what you may do here. 2. If you are coming for salaried work, make sure the employer has the labour authority's visa stamped on the contract before you rely on it. 3. Arrange health cover for your first stay; the records do not treat it as automatic. 4. Keep proof of your address and your means of existence, as these underpin the residence application. 5. Open a Moroccan bank account once your address and status are in order, and keep records of transfers if you expect foreign pension income. 6. Register with the local authorities for your carte d'immatriculation within the period your residence visa allows, and keep the card's mention current if your situation changes. ## Questions people ask ### Can I retire or live in Morocco on my savings or pension? Morocco has 1 retirement or pay-to-stay route. [Own-means residence card](https://settleanywhere.com/countries/morocco/visitor-card-own-resources/) gives a first stay of 10 years that can be renewed. ### Can I move to Morocco by starting a business? Morocco has 1 business or startup route. [Self-employed card](https://settleanywhere.com/countries/morocco/regulated-activity-card/) gives a first stay of 10 years that can be renewed. ### What work visas does Morocco offer foreigners? Morocco has 1 work visa. [Employee residence card](https://settleanywhere.com/countries/morocco/employment-contract-visa/) gives a first stay of 10 years that can be renewed. ### How do I get a student visa for Morocco? Morocco has 1 student visa. [Student card](https://settleanywhere.com/countries/morocco/student-card/) gives a first stay of 10 years that can be renewed. ### Can I join my spouse or partner in Morocco? Yes. Morocco has 2 spouse visas. There is also [Spouse of a citizen](https://settleanywhere.com/countries/morocco/spouse-of-citizen/) and [Spouse of a permanent resident](https://settleanywhere.com/countries/morocco/spouse-of-permanent-resident/). ## Compare with [🇿🇦 South Africa](https://settleanywhere.com/countries/south-africa/) [🇲🇺 Mauritius](https://settleanywhere.com/countries/mauritius/) [🇨🇻 Cabo Verde](https://settleanywhere.com/countries/cabo-verde/) [🇰🇪 Kenya](https://settleanywhere.com/countries/kenya/) [🇳🇬 Nigeria](https://settleanywhere.com/countries/nigeria/) [🇷🇼 Rwanda](https://settleanywhere.com/countries/rwanda/) [🇬🇭 Ghana](https://settleanywhere.com/countries/ghana/) [🇸🇨 Seychelles](https://settleanywhere.com/countries/seychelles/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.