The Foreign Exchange Office is scrutinizing 37 cases involving Moroccan exporters and investors. Inspectors suspect that some of them understated their income and kept part of their profits outside the Kingdom.
Morocco applies a maximum corporate tax rate of 35%, one of the four highest recorded by the OECD in 2026. It is well above the average observed across the 146 jurisdictions studied.
Transfers received into a Moroccan account can be examined by the tax administration when their amount or frequency do not match the income declared by the account holder. However, MRE transfers are not automatically taxed.
Morocco now applies one of the highest legal corporate tax rates in the world. At 35%, its maximum rate is only surpassed by France among the 146 jurisdictions studied by the OECD.
Moroccan authorities are investigating suspicious financial flows directed towards casinos in southern Spain . Moroccan tourists, Moroccans living abroad and intermediaries are suspected of using gaming rooms to conceal the origin of undeclared funds.
Tangier authorities have launched a campaign to monitor apartments and properties rented without declaration . Mixed commissions have been mobilized to identify violations related to leases and local taxes.
Fouzi Lekjaa assures that the bill on the exchange of tax information does not target Moroccan residents abroad. The text concerns large multinationals, not the tax data of MREs.
Two new tax rules have been applied in Morocco since July 1st. Real estate purchases exceeding 300,000 dirhams paid without traceable means are subject to an additional 2% fee, while a 5% withholding targets certain professional rents.
Moroccans residing in Belgium must be careful about income earned in Morocco. Rental income, bank interest, pensions, professional income, and investments may need to appear in the Belgian tax return.
MREs settled in France must be careful about their bank accounts opened in Morocco . For the French tax administration, an account held abroad must be declared every year. In case of oversight, the fine can reach 1,500 euros per undeclared account.
Moroccans who leave Belgium to live in Morocco may still be subject to Belgian tax authorities. A pension, rental income, salary or real estate property in Belgium can still require a non-resident tax declaration.
Moroccans residing abroad can enter Morocco with a vehicle registered abroad under the temporary admission regime. But this facility is strictly limited: the vehicle can only stay six months per calendar year .