Morocco tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Morocco tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Morocco | 37%* | 20% | 11.25% | 30% | 22.2% | 20%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Morocco profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Morocco?
Provisionally 37%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure.
How are capital gains taxed in Morocco?
The top rate on a long-term capital gain is 20%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Morocco?
The top rate is 11.25% on dividends and 30% on interest. Rental income is taxed at up to 22.2%.
How is crypto taxed in Morocco?
Still unverified: we have not settled how Morocco classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 20%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; general rate on gains on non-listed movable assets is 20% (listed shares 15%).
Does Morocco tax foreign income?
Yes. Morocco taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Morocco have a wealth tax?
This is not verified as a general wealth tax. Morocco has current 2026 annual housing and communal-service property taxes under local-tax Law 47-06. Housing tax uses authority-assessed rental value, location, occupancy and main-home relief; the services charge has a wider property scope. Law 14-25 sets undeveloped-urban-land tax ranges by municipal service zone, not one national rate. The complete 2026 per-property valuation, co-ownership, vacancy, local zone, chosen tariff and parcel area are not established by market net worth. No complete amount or zero, including the general net-wealth position, is certified.
Does Morocco have an exit tax for individuals?
This is not verified yet: we have not checked whether Morocco taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Morocco have?
Our profiles list one regime: Casablanca Finance City (CFC) (up to 10 years). It has its own conditions.
When do you become tax resident in Morocco?
The Morocco day test (More than 183 days in any 365-day period): 184 days in a rolling 365-day period; a home or economic interests can qualify sooner. Permanent home, economic interests, government service and treaty facts need review. The law does not specify how partial travel days count.
Residence decides whether Morocco taxes you on these rates. See the Morocco day-count test and count your own days.
Sources
The Morocco profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- DGI — CGI 2026, article 73-I (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 73-II-C-1 / F-2 / F-5 (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 247-XXXVII-C (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 247-XXXVII-C (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 73-II-C-2 (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 64-II (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 73-II-F-9 (official CRI copy) · official, retrieved 2026-11-03
- DGI — CGI 2026, article 85-I (official CRI copy) · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Morocco with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Morocco side by side with other countries, see every country or try the live demo.
Other countries in Africa: Madagascar, Mauritius, Malawi, Mozambique, Namibia, Nigeria.