Un MRE doit-il payer des impots au Maroc ?

Un MRE non-resident au Maroc est impose uniquement sur ses revenus de source marocaine (loyers, plus-values immobilieres). Les revenus gagnes a l'etranger ne sont pas imposes au Maroc. Les conventions fiscales evitent la double imposition.

Comment declarer ses revenus fonciers marocains depuis la France ?

Les revenus locatifs percus au Maroc doivent etre declares a la DGI marocaine (via SIMPL en ligne). En France, ils sont aussi declares mais avec un credit d'impot egal a l'impot francais, grace a la convention fiscale franco-marocaine.

Les intérêts bancaires MRE sont-ils imposés au Maroc ?

Non, les intérêts des comptes en devises et comptes convertibles à terme des MRE sont exonérés d'impôt au Maroc. C'est un avantage fiscal significatif pour les MRE qui placent leurs économies au Maroc.

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Tax & Finance

Tax for Non-Resident MREs in Morocco: Income Tax, Rental Income, Tax Treaties

Income tax, Moroccan rental income, double taxation: how to file correctly and pay only what is due thanks to tax treaties.

Last updated: February 2026 · Written and verified by the LesMRE editorial team

🕐 8 min read📋 0 steps✅ Verified content 2026

❓ Frequently asked questions

Must an MRE pay taxes in Morocco?＋

An MRE who is non-resident in Morocco is taxed only on income of Moroccan source (rental income, property capital gains). Income earned abroad is not taxed in Morocco. Tax treaties prevent double taxation.

How do I declare my Moroccan property income from France?＋

Rental income received in Morocco must be declared to the Moroccan DGI (via SIMPL online). In France, it must also be declared but with a tax credit equal to the French tax, thanks to the Franco-Moroccan tax treaty.

Are MRE bank interest payments taxed in Morocco?＋

No, interest from foreign currency accounts and convertible term accounts held by MRE is exempt from tax in Morocco. This represents a significant tax advantage for MRE who invest their savings in Morocco.

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