MRE Morocco Income Transfer Rules Guide

– byMomo · 2 min read
MRE Morocco Income Transfer Rules Guide

Moroccans residing abroad recruited by a resident entity, or seconded to Morocco by a non-resident entity, can transfer certain work income earned in Morocco. This possibility notably concerns salary income, provided that the established rules are respected.

Transferable salary income may include salaries, wages, bonuses and gratuities earned in Morocco. However, expense allowances are excluded.

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This rule applies to foreign nationals as well as Moroccans residing abroad recruited directly by a resident entity, or by a non-resident entity and seconded to Morocco for their activities in the country.

For Moroccans residing abroad, one condition is required: they must prove professional activity abroad for a minimum period of five years.

Pensions, final settlements and compensation

Retirement pensions earned in Morocco by foreign nationals and Moroccans residing abroad are also part of transferable income.

Also concerned are final settlements paid by Moroccan employers to foreign nationals and Moroccans residing abroad recruited directly by a resident entity or seconded to Morocco by a non-resident entity.

Severance payments made by Moroccan employers can also be transferred when they concern foreign nationals or Moroccans residing abroad, following a final court decision or an amicable settlement validated by the representative of the ministry responsible for Employment.

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Income earned in Morocco from activities carried out on a personal basis or from liberal professions is also transferable when earned by foreign nationals.