What changed in Morocco

There is no specific Moroccan tax regime for crypto gains yet, how the CGI would apply is genuinely unresolved

Crypto tax and legal status

Bank Al-Maghrib published a draft framework to legalise and regulate crypto in May 2026, it is not yet law

Crypto tax and legal status

Crypto transactions have been officially declared illegal in Morocco since 2017, and that position has not been repealed

Crypto tax and legal status

As a Moroccan national, Islamic inheritance rules can apply to your Moroccan estate even with a Dutch will

Permanent residency and citizenship

Having one Moroccan parent makes you Moroccan by law for life, whether or not you carry Moroccan documents

Permanent residency and citizenship

Real estate located in Morocco is always settled under Moroccan procedure, whatever law governs the rest of the estate

Local registrations

Buying property in Morocco adds roughly 6 to 7 percent in registration duties and fees on top of the price

Local registrations

What happens to your convertible account privileges once you stop being an MRE and become an ordinary resident is not clearly published

Local registrations

An ordinary Moroccan resident's foreign-currency travel allowance was raised in 2026 to up to 500,000 MAD

Local registrations

As a Moroccan resident abroad, you can open a compte en devises or compte en dirhams convertibles with free repatriation

Local registrations

A Moroccan company owes a minimum tax even in a loss-making year

Moving your company

Foreign capital brought in and properly documented can be freely repatriated later, dividends and all

Moving your company

Casablanca Finance City status gives a 5-year full tax holiday, then a flat 20 percent regardless of profit size

Moving your company

Corporate tax is 20 percent for almost every founder, the 35 percent headline only bites above 100 million MAD profit

Moving your company

A Moroccan company actually run from a Dutch kitchen table is very likely a Dutch taxpayer too

Permanent establishment risk

Article 5 defines a Moroccan permanent establishment as any fixed place where the business is actually carried on

Permanent establishment risk

Moroccan dismissal is not at-will, and the notice and severance scales are set by statute

Dismissal protection

Probation runs 15 days to 3 months depending on job category, renewable once

Employment law

Working locally in Morocco brings AMO health cover through your CNSS registration

Healthcare coverage

Visitors have no access to Moroccan public healthcare cover and pay privately

Healthcare coverage

A Dutch pensioner moving to Morocco registers with the CAK for local-style cover, not Dutch-style cover

Healthcare coverage

Employed locally in Morocco, CNSS and AMO contributions total roughly 27.8 percent of gross pay

Social security

A posting certificate keeps you on Dutch social security for a limited period, sources are not fully consistent on exactly how long

Social security

Ordinary child benefit export to a child living in Morocco stopped for new claims from 1 January 2021

Social security

Anw, WGA-vervolguitkering and any remaining kinderbijslag to Morocco are cut to a published woonlandfactor, last confirmed at 50 percent

Social security

A reduced AOW is usually about accrual years, not export, and moving to Morocco does not fix it

Social security

AOW is paid to Morocco in full, the 2011 to 2012 cut controversy people remember is not today's position

Social security

The Netherlands-Morocco social security treaty is real and in force, but it was substantially rewritten in 2017

Social security

Morocco's new 2026 pension tax exemption is for Moroccan basic-scheme pensions, it does not make a Dutch pension tax-free

Pension

A foreign pension transferred properly into Morocco can end up taxed at a fraction of the headline IR rate

Pension

A Dutch government-service pension stays partly Dutch-taxable even after you move to Morocco

Pension

Article 19 gives Morocco, not the Netherlands, the only taxing right over a private Dutch pension once you live there

Pension

The global income return, and any pension-abatement claim, is due before 1 March each year

Personal income tax

Selling Moroccan property triggers the Taxe sur le Profit Immobilier at 20 percent, with a 3 percent floor regardless of profit

Personal income tax

A double tax treaty protects you if Morocco and your home country both try to tax the same income

Personal income tax

Under 183 days with a non-Moroccan employer, your salary stays taxable only at home under Article 16

Personal income tax

Moroccan personal income tax runs 0 to 37 percent in six bands, not the 30,000 MAD threshold and 38 percent top rate still quoted online

Personal income tax

Non-residents pay Moroccan tax only on Moroccan-source income

Personal income tax

The centre-of-economic-interests test can make you resident with zero days spent in Morocco

Tax residency

If Morocco and your home country both claim you, Article 4 of the treaty settles it in order

Tax residency

Meeting any one of the three Article 23 tests makes you a Moroccan tax resident on worldwide income

Tax residency

Under the Moroccan residency tests, a short stay with no local base keeps you a non-resident

Tax residency

A Moroccan employer or local contract-signing crosses into work that needs an approved permit

Right to work

Laptop work for a foreign employer during a short stay sits in a genuine grey zone, not a stated right

Right to work

Taking a job with a Moroccan employer needs a visa'd work contract arranged before you rely on it

Immigration and visa

Morocco has no dedicated digital nomad visa, a remote worker uses the ordinary permit system

Immigration and visa

The carte de sejour is a police-issued residence permit, it does not renew itself and it is not fast

Immigration and visa

Past 90 days without a carte de sejour, you are staying illegally regardless of intent

Immigration and visa

Dutch and most Western European passports enter Morocco visa-free for up to 90 days

Immigration and visa