Modest income declared to the tax authorities but significantly higher expenses or bank transactions can now trigger an audit. The DGI has ordered 5 000 taxpayers to regularize their situation and is seeking to recover around three billion dirhams.
The Foreign Exchange Office is scrutinizing 37 cases involving Moroccan exporters and investors. Inspectors suspect that some of them understated their income and kept part of their profits outside the Kingdom.
Morocco applies a maximum corporate tax rate of 35%, one of the four highest recorded by the OECD in 2026. It is well above the average observed across the 146 jurisdictions studied.
Transfers received into a Moroccan account can be examined by the tax administration when their amount or frequency do not match the income declared by the account holder. However, MRE transfers are not automatically taxed.
Two new tax rules have been applied in Morocco since July 1st. Real estate purchases exceeding 300,000 dirhams paid without traceable means are subject to an additional 2% fee, while a 5% withholding targets certain professional rents.
The Office of Exchange has accelerated its controls targeting Moroccan investors abroad. They are suspected of having used part of authorized transfers to finance undeclared investments, particularly in France and Singapore.
The Moroccan tax authority is tightening its grip on cash payments. Companies have seen their accounting statements challenged after cash settlements exceeding authorized thresholds. A practice long considered routine, but which is now becoming a genuine fiscal risk.
The digitalization of tax services is accelerating. In 2025, the General Tax Directorate recorded more than 26.5 million dematerialized procedures . An overall increase of 8% that confirms massive adoption of remote tools.
Moroccan expats who sign abroad a deed concerning a property located in Morocco must now closely monitor deadlines. A delay in registration can result in penalties, even if procedures abroad take time.
The noose is tightening around Moroccan nationals holding undeclared real estate abroad . Thanks to information exchanges with Europe, authorities are now tracking down property owners concealing assets and rental income, particularly in France and Spain.
Authorities are deploying a formidable digital arsenal to track illicit financial flows. By cross-referencing banking, property, and automotive data, investigators are tightening the noose around a vast network of alleged fraudsters.
Moroccan taxpayers have been granted a reprieve. Initially set for May 31, the deadline for paying property tax and municipal services tax has been postponed to this evening, Monday, June 1st. A final opportunity to avoid sanctions.