Morocco Tax Residency Guide

the Morocco tax residency for 2026. The guide covers: the 183+ day test for the physical presence; the permanent home and the centre of economic interests — the dual criteria for the tax residency; the special status for the Moroccan nationals abroad (MRE — Marocains Résidant à l'Étranger); no exit tax upon the departure; the DTA tiebreaker rules for the dual residency situations; and the tax residence certificate (attestation de résidence fiscale).

183+ Day Test

Primary test — 183+ days: The individual is considered the tax resident of Morocco if physically present in Morocco for 183 days or more in the calendar year. The presence is counted on the day-inclusion basis (the day of arrival and the day of departure count).
Calendar year: The 183-day test applies to the calendar year (January 1 to December 31). The presence in the previous or the following year is not aggregated.

Permanent Home and Centre of Economic Interests

Permanent home: The individual is also considered the tax resident if the permanent home (the "foyer permanent" — the "permanent home") is in Morocco. The permanent home includes the owned property or the long-term lease that serves as the primary residence.
Centre of economic interests: The individual is the tax resident if the centre of economic interests (the "centre des intérêts économiques") is in Morocco — the place where the individual's main economic activities, the investments, the business operations, and the professional activities are located.
Dual criteria: The Morocco tax law uses the combination of the physical presence (the 183-day test) and the economic connection (the permanent home and the centre of interests). The individual is the tax resident if either the 183-day test is met OR the permanent home/centre of interests is in Morocco.

Moroccan Nationals Abroad — MRE (Marocains Résidant à l'Étranger)

MRE special status: The Moroccan nationals residing abroad (MRE — the "Marocains Résidant à l'Étranger") are the Moroccan citizens who live outside Morocco. The MRE are treated as the non-residents for the Morocco tax purposes if they do not meet the 183-day test and do not maintain the permanent home in Morocco.
Tax advantages: The MRE enjoy the special tax treatment: (a) the exemption from the IR on the foreign-source income earned abroad, (b) the reduced customs duties on the personal imports, (c) the preferential tax treatment for the investments in Morocco through the "MRE investment accounts".
Temporary return: The MRE who visit Morocco for less than 183 days per year retain the non-resident status. The MRE who return to Morocco permanently become the tax residents from the date of the return.

No Exit Tax

No exit tax: Morocco does NOT impose the exit tax (the "exit tax") upon the departure of the individual from Morocco. The individual may cease the tax residency without the immediate tax charge on the unrealised gains or the deferred income.
Cessation of residency: The individual who leaves Morocco ceases to be the tax resident from the date of departure, provided that the individual does not maintain the permanent home or the centre of economic interests in Morocco.

DTA Tiebreaker Rules

Tiebreaker hierarchy: In the dual residency situations, the DTA tiebreaker rules apply in the following order: (a) the permanent home available in one country, (b) the centre of vital interests (the personal and economic relations), (c) the habitual abode (the place of the regular physical presence), (d) the nationality (the "nationalité"), (e) the mutual agreement procedure (the "procédure amiable").
Application: The tiebreaker determines the single country of the tax residency for the DTA purposes. The individual is treated as the resident of only one country for the application of the treaty benefits.

Tax Residence Certificate — Attestation de Résidence Fiscale

Certificate: The tax residence certificate is called the "attestation de résidence fiscale" (the "tax residence certificate") and is issued by the Direction Générale des Impôts (DGI — the General Directorate of Taxes). The certificate confirms the tax residency status of the individual or the entity for the treaty relief purposes.
Application: The taxpayer must apply to the local tax office (the "Inspection des Impôts" — the "Tax Inspectorate") with the supporting documents: (a) the copy of the CIN (Carte d'Identité Nationale — the National ID) or the passport, (b) the proof of the residence address, (c) the tax return (the "déclaration fiscale") for the previous year, (d) the employment contract or the business registration.
Validity: The certificate is typically valid for the calendar year. The renewal is required annually.