Morocco - Apply for a Progressive Tax

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Procedure

Paying for Progressive tax in Morocco requires the following process.

Step 1 : Obtain a Progressive tax Form from the Regional General Tax Authority fill the form and submit it to receive an invoice for Progressive Tax.

Step 2 : Carry the progressive tax invoice to the Prefecture office of your area in Morocco to clear the Tax bill.

Step 3 : Pay the amount in cash at the counter at the general tax office and receive a receipt

Step 4 : You will get an acknowledgement for your payment, keep it handy

Step 5 : Receive Tax clearance certificate from Prefecture,

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Required Documents

i) Work permit

ii) Tax invoice

iii) Proof of income

iv) proof of tax clearance

v) citizenship card.

vi) ID cards of each party;

vii) personal income tax

viii) Document showing sources of income

Office Locations & Contacts

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : [email protected]

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000 .

Eligibility

You should be a Foreigner who is a Full time Resident in Morocco.

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

The progressive tax is valid for one year then a renewal is required.

Documents to Use

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Sample Documents

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Processing Time

The processing time is immediate.

Related Videos

Videos explaining the procedure or to fill the applications. 
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Instructions

i). Taxes must be filed yearly by separate individuals (there is no joint filing of married couples) by March 31.

ii).The tax code allows for several allowances and deductions, and it is best for expats to consult a certified tax Specialist specializing in expatriate tax issues.

iii). There are not any special programs or Tax exemptions for foreigners other than an exemption on travel to ones home country every other year.

iv)Moroccan residents are taxed on worldwide income and a foreign tax credit is provided in the system.

v)Anyone who lives and works in Morocco must register as a taxpayer there and is required to file an annual income tax return.

vi) Permanent residents pay tax on their worldwide income and capital gains, while temporary residents pay tax only on Morocco sources of income and capital gains.

Required Information

i) Certified copy of National Identity Card of the seller

ii) Proof of source of income

iii) Proof of citizenship

iv) information on salaries and wages

v) Information on annuities and pensions,

vi) investment and property income

vii) Original Utility bills.

Need for the Document

Foreigners who are full-time residents in Morocco are taxed on worldwide income rated on a progressive scale based on income level. A progressive tax system is in operation, with tax being payable at between 10% and 38% to the municipality in which the taxpayer is resident. Income under $2795 (threshold) is not taxed.

One is considered a full-time resident if their permanent home is in Morocco, they stay in Morocco for at least 183 days within the period of one-year, or if Morocco is their center of economic interest (i.e. own a business). However, Foreigners having secondary residence in Morocco (not living in Morocco full-time) are only taxed on Moroccan-sourced income.The Moroccan government is eager to encourage foreign investment. This is reflected by the territoriality principle for taxation applicable to corporations.

Information which might help

Morocco is engaged in several double taxation treaties with other countries. These countries include Belgium, Canada, France, Germany, Italy, Luxembourg, the Netherlands, Norway, Romania, Spain, Sweden, Tunisia, the United Kingdom and the United States.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

http://www.finances.gov.ma/portal/page?_pageid=93,17854169&_dad=portal&_schema=PORTA

Others

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