--- title: "Morocco tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/morocco/tax/ lang: en updated: 2026-10-10 --- # 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## 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 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. (source 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## 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. (source 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## 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 1. [Code général des impôts 2026](https://www.finances.gov.ma/Publication/dgi/2025/CGI-2026-FR.pdf) · Direction Générale des Impôts, Maroc · checked 2026-10-10 · published 2026