Morocco Offers 90% Tax Break for Retirees Importing Cars: New Rules for Expats

Several conditions apply to be able to benefit from this significant reduction. Eligible MREs must be at least 60 years old, have actually resided abroad for at least 10 years, and not be permanently settled in Morocco. In addition, the offer is exclusively for passenger cars corresponding to the "EX. 87.03" classification of the Harmonized System (HS).

These vehicles, designed to transport nine people or less, may be equipped with gasoline, diesel, hybrid or electric engines, and must be authorized for public road circulation. Motorcycles, quads, kart-cross and similar vehicles, as well as utility and multipurpose vehicles, are not eligible for this benefit.

The deduction is limited to one vehicle per beneficiary. It is calculated on an estimated value when new, up to a maximum of 300,000 DH. Any value above this amount is subject to standard duties and taxes. In addition, the deduction cannot be combined with other benefits, in particular those provided for by the tariff or free trade agreements concluded by Morocco, or granted to Moroccan diplomats.

To benefit from it, the MRE must personally submit his file to the customs office of his choice. The file must contain a number of documents, including an application on a form provided by customs, a registration certificate, copies of the residence card or residence permit, identity card or passport, and the vehicle identification certificate, as well as the purchase invoice for vehicles less than 90 days old.

While only vehicles under 5 years old can be cleared in Morocco, an exception is made for retired MREs who have resided abroad for at least 10 years, or who are returning definitively to Morocco: for them, interior-driven vehicles up to