North Africa · Africa
Morocco
Morocco is a North Africa jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 20%.
Impuesto de Sociedades
20%
IRPF
38%
Ganancias de Capital
15%
IVA / GST
20%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in Morocco is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
Growing tech hub (Casablanca Finance City with 5-year 0% tax on exports). EU grey list (Annex II). CFC: Casablanca Finance City free zone. Low cost of living, Mediterranean/Atlantic coastline. Arabic/French business environment. Strong EU trade links. Marrakech, Casablanca popular with expats.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 20%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Account opening in Morocco can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.
Cumplimiento y Reputación Internacional
Morocco is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: grey_list. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, Morocco ranks highest for Digital Nomad and Founder / Entrepreneur. It offers a reasonable proposition for digital nomad (score: 52/100). It offers a reasonable proposition for founder / entrepreneur (score: 50/100). It scores lower for freelancer and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
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Service Providers in Morocco
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