Moroccans living in Belgium who rent a house or apartment in Morocco must be careful with their tax declarations. Depending on how the property is used and the tenant’s profile, simply reporting the property’s existence is not always sufficient.
Nasser Bourita assures that new fiscal agreements linked to the OECD do not concern MRE. According to the minister, they target only large multinational groups with annual turnover exceeding 750 million euros.
Moroccans residing in Belgium must declare their bank accounts opened in Morocco . This obligation applies to accounts held abroad, even when they are only used to manage a house, help family, or keep savings in dirhams.
Moroccans in Belgium who own a house or apartment in Morocco must be careful with their tax declaration. Even without rental income, a property located abroad must be known to Belgian tax authorities .
The Moroccan tax authority is tightening its grip on cash payments. Companies have seen their accounting statements challenged after cash settlements exceeding authorized thresholds. A practice long considered routine, but which is now becoming a genuine fiscal risk.
Moroccans residing abroad can transfer the rental income generated by their properties in Morocco . However, the operation remains regulated by the Office of Exchange, which requires banks to perform several verifications before any settlement.
As of July 1, 2026, non-traceable payments in certain real estate sales will be subject to tax penalties in Morocco. The Ministry of Finance plans an additional registration fee of 2%, targeting mainly cash settlements.
MREs living in Morocco but owning significant real estate assets in France may be subject to the real estate wealth tax. The threshold to consider is 1.3 million euros of taxable net assets.
Moroccan property owners in France must verify their occupancy declaration. In case of tenant change, vacant property or second home , the tax administration must be informed.
MREs domiciled fiscally in France must pay attention to income earned in Morocco . Rental income, interest, pensions or professional income may need to be declared to French tax authorities, even when they have already been received abroad.
A joint operation by customs and tax authorities has dismantled a vast fraud network involving seven companies. The damage, estimated at 1.17 billion dirhams, combines false declarations, tax evasion and illicit fund transfers abroad.
The digitalization of tax services is accelerating. In 2025, the General Tax Directorate recorded more than 26.5 million dematerialized procedures . An overall increase of 8% that confirms massive adoption of remote tools.