Foreign Pension 80% Remittance Deduction in Morocco (2026)
80% of foreign-sourced pension income remitted to Morocco is deducted before Moroccan income tax applies; only 20% of the remitted amount is taxable.
Morocco · Special Tax Regime · 2026
Last reviewed:
How it works
80% of foreign-sourced pension income remitted to Morocco is deducted before Moroccan income tax applies; only 20% of the remitted amount is taxable. Widely used by European pensioners settling in Marrakech, Agadir, and Essaouira. The 80% deduction is granted automatically on production of a pension certificate and proof of foreign-currency remittance. Available under Article 57 of the Moroccan General Tax Code.
Who qualifies?
Foreign pensioners who are Moroccan tax residents remitting pension income from abroad.
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Morocco top rate | 37% |
Calculate your take-home under Foreign Pension 80% Remittance Deduction
Enter your salary and select Morocco + the foreign-pension-exemption regime in our calculator.
Related Morocco regimes
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.