Africa & Indian Ocean · North Africa
Morocco
No investor programme at all — but an 80% tax reduction on repatriated foreign pensions, the strongest passport in North Africa, a reformed but still-useful Casablanca Finance City regime, and no CRS exchange until 2028 at the latest.
Tax position
- Income tax (top)
- 37% (on income above MAD 180,000)
- Capital gains
- 20% on real estate (minimum 3% of disposal price); 20% on securities for residents; principal residence held 6+ years exempt
- Wealth tax
- none
- Inheritance tax
- no standalone regime — handled through registration fees; direct heirs and spouse not taxed at standard rates
- Special regime
- 80% reduction in income tax on foreign-source pensions duly repatriated to Morocco (Art. 76 CGI), stacking with the general pension deduction of 70% on the first MAD 168,000 and 40% above; separately, Casablanca Finance City offers employees an optional flat 20% rate for up to 10 years
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is Morocco actually right for your family?
We will tell you if it is not. That is the whole service.