Morocco Tax Guide
In 2026, the headline personal income tax rate in Morocco is 37% and the corporate tax rate is 20%. Checked against official guidance on 12 October 2026.
- Personal income
- 37%Top rate above MAD 180,000 · 0% to 34% below, first MAD 40,000 exempt
- Corporate
- 20%35% (net profit of MAD 100m or more)
At a glance
| Personal income tax (headline rate) | 37%Top rate above MAD 180,000 · 0% to 34% below, first MAD 40,000 exempt |
|---|---|
| Corporate tax | 20%35% (net profit of MAD 100m or more) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 12 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Morocco residency rule
Morocco residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Morocco
Heed monitors Morocco legislation, treaty updates, and residency rules. No published changes for Morocco in the most recent feed window.
Get alerted when a verified change is publishedMove, incorporate, and bank in Morocco
Morocco on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Morocco
Legislative changes
Confirmed changes to Morocco tax law, each checked against its official source.
Residency thresholds
Day counts against Morocco residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Morocco residents, where an official source publishes them.
Morocco tax, common questions
Is Morocco a tax haven?
Morocco is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks the rules of Morocco across multiple jurisdictions so you can compare in context.
What is the income tax rate in Morocco?
The headline personal income tax rate in Morocco is 37% (top rate above MAD 180,000) · 0% to 34% below, first MAD 40,000 exempt. Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
Does Morocco tax cryptocurrency?
Crypto taxation in Morocco varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in Morocco to become tax resident?
Tax residency in Morocco is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does Morocco have a digital nomad visa or special regime?
Visa and regime options in Morocco change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does Morocco compare with other Africa jurisdictions?
Heed's Tax Rankings compare Morocco with other Africa jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Morocco with...
Where Morocco stands: the lowest tax countries and the highest.
How Heed tracks Morocco
Morocco surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Morocco's full tax profile.
Track Morocco on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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