How many days make you tax resident in Morocco?

183 days Stays in Morocco EXCEEDING 183 days, continuous or discontinuous, over any rolling 365-day period — expressly 'pour toute période de 365 jours', not the calendar year makes you tax resident in Morocco, and residents are taxed on worldwide income. Days are not the only route in: Article 23-II, Code Général des Impôts: "une personne physique a son domicile fiscal au Maroc lorsqu'elle a au Maroc son foyer d'habitation permanent, le centre de ses intérêts économiques ou lorsque la durée continue ou discontinue de ses séjours au Maroc dépasse 183 jours pour toute période de 365 jours." Three alternative tests therefore: a permanent home in Morocco; the centre of one's economic interests in Morocco; or the 183-day rolling count. Moroccan State agents exercising their functions or on mission abroad are also deemed to have their fiscal domicile in Morocco when they are exempt from personal income tax in the foreign country where they reside. Checked 18 August 2026 against tax.gov.ma.

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, Stays in Morocco EXCEEDING 183 days, continuous or discontinuous, over any rolling 365-day period — expressly 'pour toute période de 365 jours', not the calendar year.

Yes — once you are tax resident in Morocco, worldwide income falls in scope, subject to double-tax treaties. Article 76: taxpayers with fiscal domicile in Morocco who hold retirement pensions of foreign source (or as their successors in title) benefit from "une réduction égale à 80% du montant de l'impôt dû au titre de leur pension" — an 80% reduction of the tax due on that pension — corresponding to the sums definitively transferred into non-convertible dirhams. Article 27 gives a split-year rule directly relevant to arriving remote workers: in the year fiscal domicile is acquired, taxable global income comprises Moroccan-source income for the whole of 1 January to 31 December but foreign-source income only from the day of installation in Morocco to 31 December; the mirror rule applies on ceasing domicile. Article 24-1° exempts foreign ambassadors and diplomatic and consular agents of foreign nationality on their foreign-source income, on a reciprocity basis.

Article 76: taxpayers with fiscal domicile in Morocco who hold retirement pensions of foreign source (or as their successors in title) benefit from "une réduction égale à 80% du montant de l'impôt dû au titre de leur pension" — an 80% reduction of the tax due on that pension — corresponding to the sums definitively transferred into non-convertible dirhams. Article 27 gives a split-year rule directly relevant to arriving remote workers: in the year fiscal domicile is acquired, taxable global income comprises Moroccan-source income for the whole of 1 January to 31 December but foreign-source income only from the day of installation in Morocco to 31 December; the mirror rule applies on ceasing domicile. Article 24-1° exempts foreign ambassadors and diplomatic and consular agents of foreign nationality on their foreign-source income, on a reciprocity basis. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.