MRE Tax Return: How to Avoid Double Taxation Between France and Morocco

Yes, property income received in Morocco must be declared in France. However, thanks to the Franco-Moroccan tax treaty, a tax credit is granted to avoid double taxation.

It is a bilateral agreement that determines which country has the right to tax which income. It prevents MREs from paying tax twice on the same income. Each type of income has specific rules.

Form 2047 (foreign source income) must be attached to your 2042 declaration. Moroccan rental income goes in box 4. The tax credit is calculated automatically by the French tax authorities.