🇲🇦 Morocco
MA / MAR #57
Nomad Score
59.0
Cities
26
🇲🇦 MOROCCO TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Moroccan-sourced income only.
Worldwide income taxation for residents. Non-residents taxed on Moroccan-sourced income only.
Top PIT Rate
37.0%
Corporate Tax Rate
20.0%
VAT
20.0%
Capital Gains Tax
20.0%
Capital gains on property: 20% on profit (minimum 3% of sale price). Capital gains on securities: 15% for equities, 20% for bonds.
Capital gains on property: 20% on profit (minimum 3% of sale price). Capital gains on securities: 15% for equities, 20% for bonds.
Social Security (Employee)
6.7%
Social Security (Employer)
17.0%
Dividend Withholding
15.0%
Interest Withholding
10.0%
Royalty Withholding
10.0%
Treaty Count
58
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| MAD 0 | MAD 40,000 | 0.0% | -- |
| MAD 40,000 | MAD 60,000 | 10.0% | -- |
| MAD 60,000 | MAD 80,000 | 20.0% | -- |
| MAD 80,000 | MAD 100,000 | 30.0% | -- |
| MAD 100,000 | MAD 180,000 | 34.0% | -- |
| MAD 180,000 | and above | 37.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Tax resident if has permanent home in Morocco, has center of economic interests in Morocco, or stays continuously or discontinuously for 183+ days in any 365-day period.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
February 28
📚 SOURCES
-
PwC Worldwide Tax Summaries - Morocco
(accessed Mar 23, 2026)
PIT, CIT, VAT, withholding rates
🔗 RELATED
🧭 CONTINUE EXPLORING MOROCCO