Visa category
Visit Visa*
What are the visa fees/charges?
• Visa of less than 3 months with one entry: MAD220 – Around EUR21
• Visa of less than 3 months with two entries: MAD330 – Around EUR32
Is there a minimum income threshold applicable for digital nomad/remote work visa?
There is no minimum income threshold to obtain a visitor visa for Morocco. However, a bank statement stating sufficient means of subsistence covering the period of residence in Morocco is required to the applicants of such visa
Are digital nomad/remote work visa holders subject to income tax?
According to the article 23-I of the Moroccan Tax Code (“MTC”), the below are subject to income tax in Morocco:
• individuals considered as tax residents in Morocco with regard to their worldwide income (i.e. income from Moroccan source and income from foreign source);
• individuals considered as non-tax residents in Morocco with regard to their income from Moroccan source;
• individuals, whether they are tax residents in Morocco or not, with profits or income which the right of taxation is attributed to Morocco by virtue of a Double Tax Treaty (“DTT”)
Furthermore, based on article 23-II of the MTC, individuals are considered Moroccan residents for tax purposes if:
• they maintain their home in Morocco;
• they have their center of economic interests in Morocco, or
• they are present in Morocco for 183 days during any period of 365 days
The applicability of income tax in Morocco requires an analysis of the residency on an individual basis
Are digital nomad/remote work
visa holders subject to social
security contributions?
• Individuals are subject to Social Security if they are working for at least one employer in Morocco in the industrial or commercial sectors, regardless of the nature of their remuneration, its form and the nature or validity of their labor contract (per Art. 2/15 of Dahir 1-72-184)
• Therefore, as long as the digital nomad/remote work visa holder does not work for a company with a legal or fiscal presence in Morocco, in practice, there should be no social security contributions
Is there Double Taxation Agreement (DTA) relief available in the country?
Yes, Morocco has signed DTAs with more than 50 countries
Is there an income tax requirement in the country, in general?
Yes
Is there a social security requirement in the country, in general?
Yes
Are criminal checks required for this visa?
• Any foreigner arriving to Moroccan territories is required to present him/herself to the competent authorities responsible for border control, with a passport issued by the State of which he or she is a national, or any other valid document recognized by the Moroccan State as a valid travel document and accompanied, where applicable, by the required visa, issued by the administration
• The access to Moroccan territories may be refused to any foreigner whose presence constitute a threat to public order or who is subject to a ban on entry or expulsion
