Africa · MAD
Morocco
Reviewed 2026-06-21
Top income tax
38%
Self-employed SS
Yes
VAT
20%
Capital gains
20%
Exit tax
No
Nomad visa
No
52
/ 100
Tax efficiency28
Ease to enter57
Ease to exit93
Cost of living88
Internet16
English25
Morocco taxes residents on worldwide income using a progressive scale that exempts the first MAD 40,000 and tops out at 37 percent, alongside a 20 percent VAT and a top corporate rate of 35 percent. Social security through the CNSS is mandatory, including for the self-employed and auto-entrepreneurs, and there is no wealth tax, inheritance tax, or individual exit tax. There is no dedicated digital nomad visa, though remote workers and freelancers can use a self-employed residence permit, and the cost of living is well below US levels.
Personal income tax
Income tax structureProgressive
Top income tax rate38%
Entry income tax rate10%
Top rate threshold$18,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6.74%
Employer SS rate21.09%
Indirect & other taxes
VAT standard rate20%
Capital gains rate20%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate35%
WHT on dividends11.25%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index35.1
Internet speed78.7 Mbps
English proficiencyLow
Civil liberties40
Sources
- PwC Worldwide Tax Summaries — Morocco Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Morocco Individual: Other taxes (VAT, CNSS rates)
- PwC Worldwide Tax Summaries — Morocco Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Morocco Corporate: Withholding taxes (dividends)
- Numbeo — Cost of Living in Casablanca
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.