Being a Moroccan non-resident does not exempt you from all tax obligations in Morocco. Income tax, property income, double taxation: here's how to navigate Moroccan taxation as an MRE to pay only the right amount of tax.
Costs & fees
| IR on property income (progressive rate) | 0% to 37% (LF2026, reduction of marginal rate from 38% to 37%) | After standard allowance of 40% |
| TPI on property capital gains | 20% of net profit (min 3% of price) | 5% allowance per year from the 5th year |
| Minimum levy | 0.25% of turnover | For commercial activities |
| Chartered accountant in Morocco | 3000 to 10000 DH/year | Recommended for tax optimisation |
| France-Morocco tax treaty | Free | Applies automatically, to be declared |
Timeline
Determine your tax status
Moroccan tax residence is determined by several criteria: having the centre of your economic interests in Morocco, spending more than 183 days per year there, or having your habitual home there. If you reside primarily abroad and your centre of interests is in the host country, you are a Moroccan non-resident for tax purposes. This status does not exempt you from tax on income of Moroccan source (rents, dividends, property capital gains), but limits your obligation to these incomes only.
💡 Tip — If in doubt about your tax status, consult a Moroccan chartered accountant and the text of the bilateral tax treaty between Morocco and your country of residence.
Tax on Moroccan property income
If you rent out property in Morocco, the rents received are taxable in Morocco. Two options: withholding tax by the tenant at 10.5% of gross rent (simple but not very advantageous), or voluntary annual declaration on tax.gov.ma with application of the progressive IR scale after a standard 40% allowance for charges. The second option is generally more advantageous for landlords with significant actual charges (works, loan interest).
💡 Tip — Opt for voluntary declaration if you have significant charges (loan repayments, works) — the 40% allowance combined with the progressive scale often gives a lower tax than the 10.5% withholding tax.
Double taxation treaties
Morocco has signed bilateral tax treaties with France (1970), Belgium (1978), Spain (1978), Germany (1972) and many other countries. These treaties define which country has the right to tax each type of income and provide a mechanism for eliminating double taxation (tax credit or exemption). For Moroccan property income, the France-Morocco treaty provides that they are taxable in Morocco AND declarable in France with a tax credit equal to the corresponding French tax.
💡 Tip — Read the tax treaty applicable to your situation — it's often the only official document that clearly answers your double taxation questions.
Declare online via SIMPL
From 2026, online declaration is mandatory for all taxpayers with Moroccan source income, including non-residents. The declaration is made on simpl.tax.gov.ma in the area dedicated to non-residents. You create an account with your Moroccan tax identifier (IF), enter your Moroccan source income, and pay online. The declaration deadline is 1 March of the following year (DGI, CGI instruction) for income from the previous year.
💡 Tip — Create your SIMPL account now even if you don't yet have a declaration to make — early opening avoids connection bugs during the declaration rush period.
Legal optimisation
Several mechanisms allow you to legally reduce your tax burden on Moroccan income: deduction of actual charges (loan interest, management fees, maintenance works) if you opt for net declaration, structuring your rental income via a transparent company in certain cases, and use of the agricultural income tax regime if applicable. For significant property income (>500,000 DH/year), a Moroccan chartered accountant is essential to legally optimise your situation.
💡 Tip — A Moroccan chartered accountant often pays for their cost in tax savings from the first year for MRE with several rental properties. Consult one before each declaration.
In depth
The Franco-Moroccan tax treaty of 29 May 1970 (amended in 2007) is the key document. It provides that property income is taxed in the country where the property is located (article 3). Morocco therefore has the right to tax your Moroccan rents. France also taxes them but grants a tax credit equal to the corresponding French tax (exemption with progressivity method). In practical terms, your Moroccan rents increase your French marginal rate without being taxed twice. For capital gains, Morocco levies TPI (20% of profit or 3% of price). France can also tax but grants a credit. MRE in Belgium benefit from a similar treaty (1972). MRE in Spain, Italy, Netherlands each have their specific treaty. Dividends from Moroccan companies are taxed at 15% in Morocco (withholding tax). MRE bank interest is exempt in Morocco if the account is in foreign currency. Crucial advice: keep all your proof of tax payment in Morocco, they are essential to obtain the tax credit in your country of residence.
❌ Common mistakes to avoid
- ✕Believing that being non-resident exempts you from all tax in Morocco — false for Moroccan source income
- ✕Ignoring the bilateral tax treaty and paying tax twice without requesting the tax credit
- ✕Not declaring online on SIMPL despite the obligation since 2026
🔗 Official links and resources
❓ Frequently asked questions
Need an expert for your project?
Find a Moroccan professional verified by LesMRE to guide you step by step.
Find a verified expertAre you an MRE?
Access 131 verified professionals in Morocco. It's free.