Comment payer mes impôts marocains depuis l'étranger ?

Le portail DGI Simpl-IS (simpl.tax.gov.ma) permet de déclarer et payer l'Impôt sur le Revenu (IR) et la Taxe de Services Communaux en ligne depuis n'importe quel pays. Il faut disposer d'un identifiant fiscal marocain (IF) et d'un compte bancaire MDM ou marocain pour le virement. La date limite pour l'IR est fixée au 31 mars de chaque année.

Quelles sont les pénalités en cas de retard de paiement de l'IR au Maroc ?

En cas de retard après le 31 mars, une majoration de 10% est appliquée sur le montant dû, plus une pénalité de 5% par mois de retard supplémentaire. Ces pénalités s'accumulent rapidement : après 6 mois, la majoration totale peut dépasser 40% du montant initial. Il est donc conseillé de payer avant la date limite même si la déclaration est provisoire.

Comment payer la taxe d'habitation et la taxe de services communaux depuis l'Europe ?

La taxe d'habitation et la taxe de services communaux sont payables en ligne via le portail Simpl-Patente ou en agence bancaire marocaine. Depuis l'Europe, le virement SWIFT vers un compte marocain ou le paiement via l'application bancaire MDM sont les méthodes les plus pratiques. Les avis de taxe sont généralement disponibles en octobre pour paiement avant le 31 décembre.

Comment payer mes factures ONEE (électricité/eau) depuis l'étranger ?

L'ONEE propose un espace client en ligne (onee.ma) permettant de consulter et payer les factures par carte bancaire internationale. Les applications de paiement marocaines comme CIH Mobile, Attijariwafa et BMCE Direct permettent aussi le règlement à distance. Il est possible de mettre en place un prélèvement automatique depuis un compte bancaire marocain.

Puis-je faire un virement depuis mon compte MDM pour payer mes impôts ?

Oui, les comptes MDM (Monnaie Dépôts Marocains) sont acceptés pour le paiement des impôts et taxes via les portails DGI. Le virement est effectué en dirhams depuis votre compte MDM vers le Trésor marocain. Certaines banques marocaines permettent ce virement directement depuis leur application mobile, même sans être présent au Maroc.

Comment déclarer des revenus locatifs marocains depuis l'étranger ?

Les revenus locatifs au Maroc sont soumis à l'IR à un taux de 10 à 40% selon le montant annuel. La déclaration se fait via le portail Simpl-IR avant le 31 mars. Les MRE doivent déclarer uniquement leurs revenus de source marocaine, pas leurs revenus étrangers. Un expert-comptable local peut aider à optimiser la déclaration.

Y a-t-il un risque de double imposition pour les MRE ?

Le Maroc a signé des conventions fiscales de non-double imposition avec une trentaine de pays, dont la France, l'Espagne, l'Italie et la Belgique. Ces conventions permettent d'éviter de payer deux fois l'impôt sur les mêmes revenus. Il est conseillé de vérifier la convention applicable à votre pays de résidence et de conserver les justificatifs de paiement des deux côtés.

Pay Taxes and Bills in Morocco from Abroad: MRE Guide

Managing tax obligations and bills in Morocco from abroad has become more accessible thanks to the digitalization of Moroccan public services. The DGI (General Tax Directorate) has offered the Simpl portal since 2015 to pay income tax, corporate tax and VAT online.

Costs & fees

IR late penalty (1st month)	10% of amount due
Annual housing tax	200-5000 MAD
Municipal services tax	10.5% of annual rental value
MRE SWIFT transfer fees	0.1-0.3% of amount
Tax representative/accountant	1500-5000 MAD/year
Consular power of attorney	30-60 EUR

Timeline

Before March 31

Property IR declaration filing

Before March 31

Housing tax payment

Before January 31

Municipal services tax payment

1-3 business days

SWIFT transfer from Europe

Pay income tax (IR) via Simpl-IR

The Simpl-IR portal (simpl.tax.gov.ma) allows declaring and paying IR online. The annual income declaration must be filed before March 31 for rental income and April 30 for other income. You need a tax identifier (IF) available from your local tax office. Payment is made by international bank card or transfer from a Moroccan account.

💡 Tip — If you have rental income in Morocco, you are mandatorily subject to property IR even as a non-resident. The rate is 10 to 40% depending on net rental income.

⚠️ Warning — Late penalties on IR are 10% of the amount due for the first month, then 5% per additional month.

Pay housing tax and municipal services tax

Housing tax (TH) and municipal services tax (TSC) are due annually before March 31 for TH and January 31 for TSC. TH is calculated on the rental value: between 200 and 5000 MAD annually for a standard apartment.

💡 Tip — TH is exempt for primary residence in certain cases. Check with your local tax office.

Pay ONEE bills (water and electricity)

ONEE offers a customer space on monespace.onee.ma. You can view bills and pay online by bank card or transfer. Barid Al Maghrib agencies and Marjane supermarkets also accept ONEE bill payments in cash.

💡 Tip — Activate SMS alerts on the ONEE account to be notified of new bills.

⚠️ Warning — An unpaid ONEE bill for more than 2 months can result in service cutoff. Reconnection costs 200 to 500 MAD.

Transfer from MDM account

The MDM account (in foreign currency or convertible dirhams) is the most practical way for MRE to settle their financial obligations in Morocco. SWIFT transfers from Europe arrive in 1 to 3 business days. Transfer fees vary by bank: 0.1 to 0.3% of the amount for special MRE offers.

💡 Tip — Attijariwafa Bank and BMCE Bank offer mobile apps for direct transfers from a European account to a Moroccan account.

Power of attorney for tax representative

If you prefer to delegate tax management to a third party, a notarized power of attorney must be established. In France, this can be legalized at the nearest Moroccan consulate (cost: 30-60 EUR). Moroccan accounting firms generally charge 1500 to 5000 MAD/year for this service.

💡 Tip — Choose an accountant approved by the Moroccan Order of Chartered Accountants (oecmaroc.com).

⚠️ Warning — A too broad general power of attorney can give the representative excessive powers. Limit it to tax acts only.

In depth

Moroccan tax law for non-residents (MRE) is governed by the Moroccan General Tax Code (CGI). An MRE owning real estate in Morocco is subject to IR on rental income and capital gains tax upon sale (20% of sale price or 30% of net profit). Since 2024, the DGI has strengthened controls on undeclared rental income. France and Morocco signed a double taxation treaty in 1974 (revised in 2016) that prevents double taxation for French tax residents.

❌ Common mistakes to avoid

✕Forgetting the March 31 deadline for housing tax and accumulating penalties over several years
✕Confusing the tax identifier (IF) and the business license number: two distinct identifiers on the DGI portal
✕Paying taxes via international transfer without indicating the exact tax reference, causing incorrect allocations

🔗 Official links and resources

Simpl - DGI Portal

Online declaration and payment of IR, IS, VAT and business tax

ONEE Customer Space

Water and electricity bill management and payment

General Tax Directorate

Official tax information, laws, IR scales

❓ Frequently asked questions

How can I pay my Moroccan taxes from abroad?＋

The DGI Simpl-IS portal (simpl.tax.gov.ma) allows you to file and pay Income Tax (IR) and the Communal Services Tax online from any country. You need a Moroccan tax identifier (IF) and an MDM or Moroccan bank account for the transfer. The IR filing deadline is March 31 each year.

What are the penalties for late payment of income tax in Morocco?＋

After the March 31 deadline, a 10% surcharge is applied to the amount due, plus a 5% penalty per additional month of delay. These penalties accumulate quickly: after 6 months, the total surcharge can exceed 40% of the original amount. It is therefore advisable to pay before the deadline even if the declaration is provisional.

How can I pay property tax and communal services tax from Europe?＋

Property tax and communal services tax can be paid online via the Simpl-Patente portal or at a Moroccan bank branch. From Europe, SWIFT transfer to a Moroccan account or payment via the MDM banking app are the most practical methods. Tax notices are generally available in October for payment before December 31.

How can I pay my ONEE (electricity/water) bills from abroad?＋

ONEE offers an online customer portal (onee.ma) to view and pay bills by international bank card. Moroccan payment apps such as CIH Mobile, Attijariwafa, and BMCE Direct also allow remote payment. You can also set up a direct debit from a Moroccan bank account.

Can I use my MDM account to pay taxes in Morocco?＋

Yes, MDM (Moroccan Deposit Currency) accounts are accepted for paying taxes and duties via the DGI portals. The transfer is made in dirhams from your MDM account to the Moroccan Treasury. Some Moroccan banks allow this transfer directly from their mobile app, even without being physically present in Morocco.

How do I declare rental income from Morocco while living abroad?＋

Rental income in Morocco is subject to IR at rates from 10 to 40% depending on the annual amount. The declaration is made via the Simpl-IR portal before March 31. MREs must declare only their Moroccan-source income, not foreign income. A local accountant can help optimize the filing.

Is there a risk of double taxation for MREs?＋

Morocco has signed double taxation avoidance agreements with around thirty countries, including France, Spain, Italy, and Belgium. These agreements prevent paying tax twice on the same income. It is advisable to check the convention applicable to your country of residence and keep proof of payment from both sides.

Need an expert for your project?

Find a Moroccan professional verified by LesMRE to guide you step by step.

Find a verified expert

Paying Taxes, Bills and Fees in Morocco from Abroad