An MRE who has worked in Italy and contributed in Morocco can combine the Italian pension paid by the Istituto Nazionale della Previdenza Sociale (INPS) and the Moroccan CNSS, CMR or CIMR pension. Morocco is not on the list, published by INPS, of non-EU States with a convention with Italy: totalization of contribution periods (totalizzazione internazionale) between Italy and Morocco is therefore not provided for by a social security convention in force. The tax convention signed in Rabat on 7 June 1972 prevents double taxation. This guide details the full procedure for an MRE to claim both pensions.
Costs & fees
| INPS Estratto contributivo (contribution record) | Check with the INPS | Via INPS portal with SPID, CIE or CNS |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online portal |
| Versamenti volontari (INPS voluntary contributions) | Check with the INPS | Conditions and time limit to check with the INPS |
| Possible fees of a professional consulted | Check with the professional | Set by each professional |
| Cross-border pension transfer fees | Check with the bank | Depending on the bank and INPS payment arrangements |
Timeline
Download the INPS estratto contributivo and the CNSS statement
Start by downloading the estratto contributivo from INPS. Online access at inps.it via SPID (Sistema Pubblico di Identita Digitale), CIE (Carta di Identita Elettronica) or CNS (Carta Nazionale dei Servizi). The document lists every contribution period by scheme (Fondo Pensione Lavoratori Dipendenti for private sector, Gestione Separata for self-employed, special funds for certain categories). In Morocco, the cnss.ma portal shows your contribution history. Any gap must be reported to INPS before claiming.
💡 Tip: If you no longer have SPID after leaving Italy, a patronato can access your INPS file with a power of attorney.
⚠️ Warning: Periods in Gestione Separata (collaborazioni, freelancers) or special funds may be missed in the main estratto. Verify every category.
Confirm the minimum INPS entitlement period
To open the right to the pensione di vecchiaia (old-age pension) in Italy, the minimum is 20 years of contributions. For the pensione anticipata (early retirement), 42 years and 10 months for men and 41 years and 10 months for women apply in 2026 (INPS). With fewer than 20 Italian years, your Moroccan periods cannot be totalized with your Italian periods as long as no social security convention between Italy and Morocco is in force (Morocco is not on the INPS list of convention States). Your situation should be confirmed with INPS.
💡 Tip: Ask INPS or a patronato which documents to attach to the INPS pension claim when you have also contributed in Morocco.
⚠️ Warning: The pensione anticipata requires Italian-only contributions to reach 42 years 10 months.
Check versamenti volontari
If you have left Italy before legal age and stopped contributing, you can pay voluntary contributions (contribuzione volontaria) to INPS to complete your career. The conditions (time limit, calculation base, amount) are set by the INPS and should be checked with the INPS (inps.it).
💡 Tip: Request the autorizzazione alla prosecuzione volontaria before paying. INPS confirms eligibility and calculates the precise base.
⚠️ Warning: Any refund conditions for versamenti volontari should be checked with the INPS.
File the INPS pension claim
The pensione di vecchiaia claim is filed online at inps.it via SPID, CIE or CNS. For an MRE residing in Morocco, ask INPS which documents to attach. The pensione di vecchiaia opens from age 67 (standard cohort, subject to periodic revaluation in line with life expectancy). The Italian pension is calculated only on Italian periods and the relevant scheme (contributivo since 1996, retributivo for earlier periods).
💡 Tip: Patronati are assistance bodies for INPS pension procedures; their service conditions (including whether free) should be checked with each one.
⚠️ Warning: Whether a patronato operates in Morocco, and its assistance conditions, should be checked with each patronato.
Claim the Moroccan CNSS pension
The Moroccan CNSS pension opens from age 60, before the Italian legal age of 67, provided all salaried activity has ceased (CLEISS). The CNSS claim is filed with the CNSS within 6 months of ceasing work. The CNSS pension is calculated only on the days contributed in Morocco; without a social security convention in force between Italy and Morocco, Italian periods are not totalized.
💡 Tip: The 1,320-day threshold (minimum pension of 600 to 1,000 dirhams, Decree No. 2.25.265) counts only days contributed in Morocco, without totalization with Italy.
⚠️ Warning: The CNSS calculates the pension on the average salary of the 96 declared months preceding the last month of insurance before the pension age, not on the 8 best years.
Allocate tax on each pension under the 1972 convention
The Italy-Morocco tax convention signed in Rabat on 7 June 1972 (effective 10 March 1983) splits pension taxation. General rule: private pensions (private sector INPS, CNSS, CIMR) are taxable in the country of residence. Civil service pensions (Italian pensione di Stato, Moroccan CMR for former civil servants) remain taxable in the paying country. An MRE settled in Morocco therefore declares his private INPS pension only in Morocco, in his IR return. To avoid Italian IRPEF withholding, request a fiscal residence certificate from the Moroccan tax authority and forward it to INPS.
💡 Tip: The fiscal residence certificate can be sent to INPS directly or through a patronato.
⚠️ Warning: Without a fiscal residence certificate sent to INPS, the Italian pension is subject to automatic IRPEF withholding. Regularisation is annual and requires a refund claim.
In depth
The Italian system uses two calculation methods: the sistema retributivo (for contributions before 1996, based on final wages) and the sistema contributivo (since 1996, theoretical capitalisation). The transition between systems complicates calculations for cross-period careers.
❌ Common mistakes to avoid
- ✕Neglecting periods in Gestione Separata (freelancers, collaboratori), which are not added automatically to the main estratto.
- ✕Not checking with the INPS the time limit for requesting authorization for versamenti volontari.
- ✕Forgetting that the pensione anticipata requires 42 years 10 months of Italian-only contributions.
- ✕Not checking what assistance a patronato can give for INPS pension procedures.
- ✕Skipping the fiscal residence certificate, triggering automatic IRPEF withholding on the Italian pension paid in Morocco.
🔗 Official links and resources
INPS - Istituto Nazionale della Previdenza Sociale
Italian scheme, claims, pensions, international conventions
Italian Chamber of Deputies - Italy-Morocco social security convention
Parliamentary document (3 February 2026) on the convention signed in 1994 and not ratified by Italy
Agenzia delle Entrate
Italian tax authority, residence certificate, IRPEF
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
Cleiss - Italian social security regime
Reference summary on the Italian regime
❓ Frequently asked questions
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