Morocco: tax residency & income tax rates

Tax residency rules in Morocco

As of 2026, Morocco’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Worldwide Tax Summaries“The duration of stay in the country exceeding 183 days within any period of 365 days”View source · accessed 2026-09-08. An individual is tax resident in Morocco if any one of three tests is met: a permanent home in Morocco, the centre of economic interests in Morocco, or presence exceeding 183 days within any 365-day period.

Taxation basis summary

Moroccan tax residents are subject to individual income tax on worldwide income, whereas non-residents are taxed only on Moroccan-sourced income. [source]PwC Worldwide Tax Summaries“Individuals not having their tax residence in Morocco are subject to tax only on Moroccan-sourced income.”View source · accessed 2026-09-08

Centre of economic interests

Beyond the day count, a permanent home or the centre of economic interest in Morocco each independently triggers residence. Residents are taxed on worldwide income while non-residents are taxed only on Moroccan-source income. [source]PwC Worldwide Tax Summaries“The centre of economic interest”View source · accessed 2026-09-08

Income tax rates in Morocco

As of 2025, the headline personal income tax rate in Morocco is 37%^ⓘPwC Worldwide Tax Summaries“More than 180,000 | 37”View source · accessed 2026-09-08. After the 2025 Finance Law reform the top marginal individual income tax rate is 37 percent, applying to annual taxable income above MAD 180,000.

Pit 2025 reform

The 2025 Finance Bill raised the tax-exempt first bracket from MAD 30,000 to MAD 40,000, cut the top marginal rate from 38 to 37 percent, and revised the middle brackets with rate reductions of up to 50 percent. [source]PwC Worldwide Tax Summaries“Raising the first bracket of the schedule for tax-exempt net income from 30,000 to 40,000 Moroccan dirhams (MAD).”View source · accessed 2026-09-08

Social security employee rate

Employees contribute 4.48 percent to CNSS social allocations, capped at a monthly salary of MAD 6,000, plus 2.26 percent for mandatory medical care with no ceiling, both on gross salary. [source]PwC Worldwide Tax Summaries“CNSS rates are as follows and apply to the gross salary, excluding exempted allowances and indemnities.”View source · accessed 2026-09-08

Vat standard rate

20% (as of 2026)^ⓘPwC Worldwide Tax Summaries“The standard rate of VAT is 20%. Lower rates of 0% and 10% apply to specifically designated operations.”View source · accessed 2026-09-08 — The standard rate of value-added tax is 20 percent, with reduced rates of 0 and 10 percent for specifically designated operations.

Capital gains tax

Individual capital gains on real estate are taxed at a flat 20 percent, never less than 3 percent of the sale price, with a full exemption for a principal residence held at least six years. Gains on securities are taxed at 15 percent for listed shares and 20 percent for non-listed shares and bonds. [source]PwC Worldwide Tax Summaries“Capital gains earned from the sale of properties by individuals are subject to a flat rate of 20% of capital gains. The tax amount cannot be lower than 3% of the selling price.”View source · accessed 2026-09-08

Pit income brackets

0–37% (as of 2025)^ⓘPwC Worldwide Tax Summaries“0 to 40,000 | Exempted | 40,001 to 60,000 | 10 | 60,001 to 80,000 | 20 | 80,001 to 100,000 | 30 | 100,001 to 180,000 | 34 | More than 180,000 | 37”View source · accessed 2026-09-08 — Current progressive annual scale in Moroccan dirhams after the 2025 Finance Law, with income up to MAD 40,000 exempt and 37 percent above MAD 180,000.

Special tax regimes in Morocco

Pension and life-annuity income benefits from a 70 percent deduction on the gross taxable amount, applied to the portion not exceeding MAD 168,000, which is relevant to retirees relocating to Morocco. [source]PwC Worldwide Tax Summaries“The deduction applicable to pensions and life annuities is 70% on the gross taxable amount not exceeding MAD 168,000.”View source · accessed 2026-09-08

Professional expenses deduction

Employees may deduct professional expenses capped at MAD 35,000, at 25 percent of gross annual taxable income for those earning above MAD 78,000. [source]PwC Worldwide Tax Summaries“This rate is set at 25% for individuals whose gross annual taxable income exceeds MAD 78,000 (up to a limit of MAD 35,000).”View source · accessed 2026-09-08

Family dependant allowance

The 2026 Finance Bill raised the annual income tax reduction for family dependants from MAD 500 to MAD 600 per dependant. [source]PwC Worldwide Tax Summaries“The 2026 Finance Bill has increased the annual IIT reduction for family dependants from MAD 500 to MAD 600 per dependant.”View source · accessed 2026-09-08

Principal residence exemption

Capital gains on the sale of a property are exempt from individual income tax when it has served as the seller's principal residence for at least six years. [source]PwC Worldwide Tax Summaries“Capital gains derived from the sale of property benefit from an exemption of the IIT if it is used as a principal residence for at least six years.”View source · accessed 2026-09-08

Digital nomad visa in Morocco

No (as of 2026)^ⓘCitizen Remote“Morocco does not have a digital nomad visa.”View source · accessed 2026-09-08 — Morocco has no dedicated digital-nomad visa. Remote workers typically enter on a 90-day tourist visa or, for longer stays, apply for a residence card (carte de sejour).

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries individual / significant developments · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / deductions · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / income determination · big4, accessed 2026-09-08
• Citizen Remote visas / morocco digital nomad visa · other, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-09-08
• Deloitte (International Tax: Morocco Highlights 2025, updated January 2025) 2025 / dttl tax moroccohighlights 2025.pdf · big4, accessed 2026-09-12
• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-09-08
• Fiscamaroc.com (codification of Article 23, Code Général des Impôts / DGI Morocco) limpot sur revenu 29 / territorialite 33.htm · law, accessed 2026-09-12

Explore more

• Not sure you count as resident? Am I a tax resident of Morocco?
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• Planning your days in Morocco? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Morocco’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Morocco (and in your home country) review your situation before you act.