Morocco tax
Tax residence: More than 183 days in any period of 365 days. Special regime for new residents: 80% tax reduction on foreign pensions transferred in dirhams.
Checked against official sources on Change log
Tax residence
- 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.
- Fiscal domicile under Art. 23-II decides worldwide versus Moroccan-source taxation; treaty tie-breakers can override.
Special regimes for new residents
Special regime
Morocco: 80% tax reduction on foreign pensions transferred in dirhams
Tax relief
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. 1
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 Change log
Standard rules and foreign-source income
Standard rules
Morocco: income tax 0-37%; residents taxed on worldwide income
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. 1
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 Change log
VAT, social security and other taxes
- Social contributions, VAT and local taxes apply separately.
- The remaining 20% of the tax is payable at the Art. 73 scale.
Questions people ask
When do you become a tax resident in Morocco?
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). Fiscal domicile under Art.
Who qualifies for 80% tax reduction on foreign pensions transferred in dirhams?
Fiscal domicile in Morocco within the meaning of Art. Tied to fiscal domicile, not to a visa or card.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (1)
Official sources
- Code général des impôts 2026 · Direction Générale des Impôts, Maroc · checked 2026-10-10 · published 2026