Morocco Tax Residency (183-day rule)

Key parameters
Threshold	183 days
Period / Window	Rolling 365 days
Counting	Any part of a day
Alternative	Permanent home, economic interests

You are a Moroccan tax resident if you meet any one of three tests:

• Permanent home — you keep a home in Morocco on a lasting basis, as owner, usufructuary or tenant. What matters is that it's genuinely available to you, not how many nights you actually spend in it.
• Center of economic interests — Morocco is where your main professional activity is carried on, where your principal investments sit, where your business is based, or where the bulk of your income arises.
• 183-day presence — your stays in Morocco exceed 183 days over any 365-day period.

Meeting any one makes you a Moroccan tax resident, taxed on worldwide income. Falling short of all three makes you a nonresident, generally taxed only on Moroccan-source income. A separate rule also treats Moroccan state employees posted abroad as resident, where the country they work in doesn't tax their income.

• Economic interests can outweigh where you actually live. A main business, principal investments, or most of your income arising in Morocco can make you resident despite a low day count and no Moroccan home.
• The rolling window catches stays that straddle New Year. Two shorter stays either side of the year-end can pass 183 days together even though neither calendar year comes close.
• Foreign pensions transferred to Morocco get a large tax cut. Retirees who become Moroccan residents and permanently transfer a foreign pension into a non-convertible dirham account get an 80% reduction in the tax due on it.

Filing late or leaving income out carries a surcharge on the tax owed — 5% within thirty days of the deadline, 15% after that, and 20% where the tax administration has to assess you itself. If it later adjusts your taxable base, a further 20% applies to the extra tax, rising to 100% where bad faith is established. Professional tax advice is strongly recommended in situations like this.

A posting that clears the line twice over

You move to Casablanca in February for a two-year contract, rent an apartment, and spend 300 days in Morocco that year. You pass 183 days easily and have a permanent home available to you, so either test on its own makes you a Moroccan tax resident.

Two stays that combine across the year-end

You spend 110 days in Morocco from October into January, then another 80 the following June and July. Neither calendar year passes the threshold on its own, but both stays fall inside one 365-day window and total 190, so the day-count test makes you a Moroccan tax resident.

A business in Morocco while you live elsewhere

You live abroad, spend under 40 days a year in Morocco and rent nothing there, but you own and run a Casablanca company that provides most of your income. Your day count is far below the threshold and you have no Moroccan home, yet the center-of-economic-interests test alone can make you a Moroccan tax resident.

• Direction Générale des Impôts — Code Général des Impôts 2026 (Article 23, territoriality)
• Ministère chargé des Marocains résidant à l'étranger — Tax guide for Moroccans living abroad