TAX GUIDE FOR MOROCCANS RESIDING ABROAD

The guide for Moroccans Residing Abroad (MREs) published by the General Directorate of Taxes (DGI) addresses several key aspects related to tax obligations and benefits available to this category of citizens. It provides information on:

• Tax assistance services : implementation of regional services and communication tools to answer questions from Moroccans living abroad, including a telephone information center and online assistance.
• Registration fees : details on reduced rates for the acquisition of real estate and donations, with details on the types of property concerned (housing, land, etc.).
• Value Added Tax (VAT) : explanation of VAT exemptions for certain categories of goods, as well as the procedure for obtaining the release of mortgage for social housing.
• The social solidarity contribution : conditions for exemption for buildings used as a main residence and the taxation thresholds for areas exceeding 300 m².
• Income taxes provisions on property income and profits from the sale of real estate, as well as possible exemptions depending on the case (social housing, donations between relatives).
• VAT refund : conditions allowing Moroccans residing abroad (MREs) on short stays in Morocco to benefit from VAT refunds on purchases made in Morocco, with strict criteria on the types of goods concerned.

The guide serves as a guidance tool to help Moroccans residing abroad (MREs) understand their tax rights and obligations, while offering them opportunities for exemptions and assistance tailored to their situation.

Tax guide for Moroccans residing abroad (PDF)