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Morocco
Africa
Lucky Nomads World Index
65.56 / 100
0.10
Global rank
#106
Corporate tax
35%
Personal tax
38%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.6 / 10
- Affordability Index7.9 / 10
- Entry Ease Index5.7 / 10
- Tax Freedom Index4.4 / 10
- WiFi Index7.7 / 10
- Admin Ease Index6.3 / 10
- Healthcare Index7.1 / 10
- City Comfort Index7.7 / 10
- WeatherComfort Index6.9 / 10
- Banking Index4.9 / 10
- GeoStability Index6.8 / 10
- Justice & Order Index5.7 / 10
- Quality of Life Index6.3 / 10
- Open Society Index4.3 / 10
- Flight Index4.6 / 10
- Environmental Quality Index6.1 / 10
- English Index4.5 / 10
- Wealth Protection Index7.6 / 10
- AI Access Index5.8 / 10
- Economic Openness Index7.9 / 10
- Market Depth Index6.5 / 10
- ClimateShield Index7.9 / 10
Country snapshot
- Capital
- Rabat
- Population (approx.)
- 37,500,000
- Area (km²)
- 446,550 km²
- Currency code (ISO 4217)
- MAD
- Currency name
- Moroccan dirham
- Main airport IATA code
- CMN
- Airport name
- Mohammed V International Airport
General facts
- Minimum monthly cost
- From $984/month
- Main languages
- Arabic, Amazigh
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .ma
- Phone calling code
- +212
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 35%Very highWorldwide
- Marginal PIT (personal income tax)
- 38%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income. Permanent establishments of foreign companies are taxed only on Moroccan-source income, the territorial principle applies to non-resident corporate taxation. Casablanca Finance City (Loi 44-10) and Industrial Acceleration Zones (Loi 19-94 modified by Loi 60-19) regimes provide concessionary rates of 20% post-2026 after a 5-year IS exemption.
Headline 35% applies only to companies with net taxable profit equal to or greater than from fiscal year 2026 onwards, under the Finance Law 2023 four-year convergence reform. Mid-sized companies (profit between 1,000,001 and ) converge at 20% from 2026. Small companies (profit up to ) are taxed at 17.5%. Credit institutions, insurance companies and similar regulated entities are taxed at 40%.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of Moroccan tax residents under Article 23 CGI (permanent home, 183-day stay, or centre of economic interests). Foreign-source pensions benefit from a structural reduction reaching effective rates of 1.5 to 4 percent under Articles 60 and 76 CGI. Base CNSS, CMR and RCAR pensions are fully IR-exempt from 1 January 2026 under Article 57-27 CGI.
Progressive 0 to 38% on annual taxable income, with the 38% top bracket applied above per year from Finance Law 2026 (raised from 37%). Lower brackets: 0% up to , 10%, 20%, 30%, 34%, 37%, 38%. Foreign-source pensions transferred to non-convertible MAD accounts benefit from a 70/40 percent allowance under Article 60 and an 80% IR reduction under Article 76, delivering effective rates of 1.5 to 4 percent.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Casablanca Finance City (CFC) Status
AvailableConcessionary corporate income tax regime for service companies granted Casablanca Finance City status by the Casablanca Finance City Authority…
Industrial Acceleration Zones (Zones d'Acceleration Industrielle, ZAI)
AvailableIndustrial free zone regime for export-oriented industrial and logistics activities, replacing the former Free Trade Zones.
For individuals
Foreign-Source Pension Tax Reduction
AvailableTax regime for Moroccan tax residents receiving foreign-source pensions.
CFC Employee Flat-Rate Income Tax Option
AvailableOptional 20% flat-rate personal income tax (IR) on gross salary for employees of companies holding Casablanca Finance City (CFC) status, for a…
Auto-Entrepreneur Simplified Tax Regime
AvailableSimplified libratory tax regime for individual entrepreneurs (auto-entrepreneurs) with turnover under 500,000 MAD per year for commercial,…
Contribution Professionnelle Unique (CPU)
AvailableUnified simplified tax regime for individual professionals introduced by Finance Law 2021 (effective 1 January 2021), replacing the former Benefice…
You either qualify for Morocco's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Morocco. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Morocco lists several residency and mobility routes across work (employer sponsored), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Residence Card (Carte d'Immatriculation Travail)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Visitor Residence Card (Carte d'Immatriculation Visiteur)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Family Reunification Residence Card (Carte de Regroupement Familial)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Residence Card (Carte d'Immatriculation Etudiant)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Morocco.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.9 / 10Competitive cost of living
- ClimateShield Index7.9 / 10Strong climateshield index
- Economic Openness Index7.9 / 10Strong economic openness index
Weakest dimensions
- Open Society Index4.3 / 10
- Tax Freedom Index4.4 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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