Moroccan Income Tax (Impôt sur le Revenu — IR): Rates and Departure
Morocco's Impôt sur le Revenu (IR — Code Général des Impôts) applies to residents on worldwide income. 2026 progressive rates: 0% (up to MAD 40,000/year), 10% (MAD 40,001–60,000), 20% (MAD 60,001–80,000), 30% (MAD 80,001–100,000), 34% (MAD 100,001–180,000), 38% (above MAD 180,000/year). Note: these brackets are adjusted by Finance Laws — verify current thresholds at tax.gov.ma. Salaries (revenus salariaux): taxed via IR at progressive rates with a professional expenses deduction (20% of gross salary, capped at MAD 30,000/year). Annual declaration (Déclaration Annuelle de Revenu Global — DARG): due by April 30 for self-employed; employed individuals are taxed via monthly withholding by employer (retenue à la source). Non-resident taxation: 15% flat withholding on dividends, interest, and royalties from Moroccan sources. Income from Moroccan employment for non-residents: progressive IR rates on Moroccan-source employment income. Tax residency: Moroccan tax residency applies if: (1) habitual residence (foyer) in Morocco; (2) present 183+ days in Morocco in a calendar year; (3) main economic activity in Morocco; or (4) Moroccan-source income is the predominant source. Loss of residency: DGI does not maintain a formal residency register — non-residency is established by the combination of physical departure, change of domicile, and absence of qualifying factors. DGI deregistration: notify your Centre des Impôts (local DGI office) of departure and change of address (Déclaration de cessation d'activité if self-employed).
CNSS and CIMR: Social Security and Pension Rights on Departure
CNSS (Caisse Nationale de Sécurité Sociale — cnss.ma): mandatory social security for private sector employees. Contributions: employee 4.48% (short-term/maladie) + 4% (long-term/pension) + 0.19% (complementary) = approximately 8.67%. Employer: approximately 15.67–18.98% depending on benefits. CNSS pension (long-term benefits — prestations à long terme): to qualify for a CNSS pension (pension de vieillesse), a minimum of 3,240 contribution days (approximately 9 years) at age 60 is required. On departure: CNSS does not provide a lump-sum refund of contributions to departing individuals. Contributions accrue as a deferred pension right payable from Morocco. If you have fewer than 3,240 days (9 years): your contributions may not meet the minimum threshold — in which case you may be entitled to a rente d'invalidité (disability pension if applicable) but not an old-age pension. Bilateral social security: Morocco has bilateral social security agreements (Conventions de sécurité sociale) with: France, Spain, Belgium, Netherlands, Germany, Portugal, Canada, Denmark, Norway, Romania, Senegal, Tunisia, and others. These allow totalisation of Moroccan and treaty-partner contribution periods. If moving to France or Spain: Moroccan CNSS contribution periods count toward French CNAV or Spanish Social Security qualifying periods. CIMR (Caisse Interprofessionnelle Marocaine de Retraite — cimr.ma): voluntary complementary pension for private sector workers. CIMR retirement savings are individual — consult CIMR for withdrawal or transfer options on departure. RCAR (Régime Collectif d'Allocation de Retraite): public sector employees. Also no lump-sum withdrawal.
MAD Currency Convertibility and International Transfers
Morocco's dirham (MAD — Dirham Marocain) is managed by BAM (Bank Al-Maghrib — bkam.ma). MAD is not fully freely convertible — the Office des Changes (oc.gov.ma) governs foreign exchange regulations. Current regime (liberalisation measures): Morocco has progressively liberalised FX since 2018, moving from a fixed peg to a managed float (±5% band around a basket of EUR and USD). Physical residents: may transfer MAD savings internationally within Office des Changes allowances. Annual FX allocation: Moroccan residents have an annual personal transfer allowance of approximately MAD 200,000–300,000 for personal international transfers (verify current allocation at oc.gov.ma). Property proceeds: selling Moroccan real estate and repatriating proceeds requires Office des Changes approval — supported by notarial deed and tax clearance. Funds invested in Morocco under specific investment regimes (Fonds propres investis — FPI): may be repatriated under the FPI mechanism. Non-resident Moroccans (MRE — Marocains Résidant à l'Étranger): MRE individuals have an enhanced regime — MAD accounts converted to foreign currency and transferred without restriction under certain conditions. MRE Compte Convertible (CC) or Compte en Devises (CED): accounts in MAD or foreign currency held at Moroccan banks by MRE individuals — freely transferable. Wise from Morocco: Wise availability for MAD transfers is limited — check current status. For most departing individuals: Moroccan bank wire (Attijariwafa Bank, Banque Populaire, BMCE/Bank of Africa, CIH Bank) is the primary route.
Moroccan Real Estate and Non-Resident Property Ownership
Morocco's real estate market has seen significant international investment, particularly in Marrakech, Casablanca, Agadir, and the Tanger-Med corridor. Foreign ownership: permitted for non-Moroccan residents — property acquired using foreign currency is entitled to MRE-style repatriation of proceeds under the investissement en devises mechanism. Capital gains on Moroccan property: TPI (Taxe sur les Profits Immobiliers) — 20% of the net gain (selling price minus inflation-adjusted acquisition cost minus expenses). Exemption: principal residence held for 8+ years — exempt from TPI. Non-residents: 20% TPI applies on gains from Moroccan real estate (same rate). Transfer registration tax: 4% of property value. Notary fees: approximately 2.5% of transaction value. Annual urban tax (Taxe d'habitation/Services communaux): payable on Moroccan residential property value regardless of occupancy. Non-resident property owners: retain an apoderado (mandataire) for DGI filings and Taxe d'habitation payments. Rental income from Moroccan property as non-resident: 15% IR withholding on gross rent (final for non-residents). Or 40% deduction for expenses and then progressive IR rates — choose the most favourable. DGI annual return required for rental income.