Morocco income tax 2026: rates up to 37%, and more than 183 days in any 365

Morocco asks one question before all others: do you have your tax domicile there? The answer sets the reach of the tax. With a domicile, you are taxed on all your income and gains, whether they come from Morocco or abroad. Without one, only your Moroccan-source income is in scope. The Code général des impôts, as summarised by the Direction générale des impôts and by the 2026 tax guide for Moroccans abroad, gives three ways of having a domicile, and any one is enough: a permanent home in Morocco, the centre of your economic interests there, or stays lasting more than 183 days, continuous or not, in any period of 365 days. That last phrase is the interesting one, because it ignores 1 January. A winter spent in Marrakech from October to April can pass the line without either calendar year looking busy, which is what the sample dates in the counter above show. A count below the line also proves little by itself, as the other two tests take no days at all.

The income tax scale: 0% to 37%

Progressive scale from the 2026 tax guide and the DGI page. It applies to the net income those texts send to it; some income has its own rates.

The guide prints a third column that makes the scale simple to apply: a sum to subtract. Take the income, multiply it by the rate of its band, and remove MAD 4,000, 10,000, 18,000, 22,000 or 27,400 depending on the band. On MAD 120,000 of net income this gives MAD 18,800: 34% of the total, less MAD 22,000. Following the slices one at a time gives the same result. On MAD 70,000 the tax is MAD 4,000, and on MAD 250,000 it is MAD 65,100.

The scale takes in professional income, salaries, agricultural income, some property income, foreign-source income other than capital income, and other income and gains. Salaries reach it after a deduction for professional expenses: 35% for gross annual income up to MAD 78,000, then 25% above, capped at MAD 35,000. Pensions and life annuities get 70% off the gross amount up to MAD 168,000 a year, and 40% off the rest.

What leaves the scale: rent, gains and foreign capital

Non-residents are not simply exempt. Their Moroccan-source income is taxable, a treaty can give Morocco the right to tax it, and the DGI gives 10%, excluding VAT, on gross products paid to non-residents. The DGI page warns that it summarises the code and does not replace it. We tried to read the 2026 code itself, and the file did not open for us, so what you see here rests on those two official summaries.

Three routes to a tax domicile

A permanent home and a centre of economic interests are matters of fact, and no count settles them. A house kept and used all year can make you resident long before your hundredth day. The texts we read do not define "permanent" nor rank the routes. They add a separate rule for civil servants posted abroad, who are treated as domiciled in Morocco if they are exempt from personal income tax in their country of residence. For anything turning on your family or your assets, keep in mind that those tests are not in this calculator.

Retiring to Morocco: the 80% reduction on foreign pensions

The conditions of this measure are specific. If you settle in Morocco with a foreign-source pension, you first get the allowance of 70% up to MAD 168,000 and 40% above. Then you get a reduction equal to 80% of the tax due on the part of the pension transferred. The transfer must be made to Morocco for good, in non-convertible dirhams. Each year, you file your global income return electronically and pay any tax due before 1 March, and you attach a statement of payment from the pension payer plus a certificate from the bank giving the foreign currency amount received and its value in dirhams on the day of transfer. Pension money that stays abroad does not get the reduction.

A worked illustration, on our calculation from those rates alone: a pension of MAD 200,000, fully transferred, gets MAD 117,600 off the first part and MAD 12,800 off the rest, leaving MAD 69,600 taxable. The scale gives MAD 3,920, and the 80% reduction leaves MAD 784. It is an illustration, not an assessment, and it ignores any other income and any treaty.

Returns and dates to keep

The global income return for the previous year is due before 1 March for non-professional income, and before 1 May for professional income taxed under the net real or simplified net regimes. Moroccans abroad with rental income file electronically and pay on the same March date. The DGI's SIMPL platform lets people who already hold a tax identifier do this at a distance, and the guide describes an online route to get one for those who do not.

Why a winter in Morocco is a question of 365 days

People who split their year between Europe and Morocco tend to think in calendar years, since that is how their home country often counts. Morocco does not. Enter your stays over two or three years and the counter finds your busiest 12 months, then tells you when you passed the line. Keep your passport stamps and flight records: a count is only as good as the proof behind it.

Your former country has its own test. For a move from France, for instance, a domicile in Morocco does not end the French analysis, and when two countries claim you the question moves to the treaty. We have not reviewed Morocco's treaties here, so see dual tax residency for the general method and the country table to compare rules. The Taxlag app can keep this rolling count between trips.