Morocco — Tax Residency (183 Days / 12 Months)

Summary

Day threshold

183 days

Window

Any rolling 365 days

Triggers on

Day 184

Also triggers

Permanent home or economic interests

Legal basis

CGI Art. 23

Morocco treats you as a tax resident if any of three things is true: your presence — continuous or discontinuous — exceeds 183 days in any rolling 365-day window, you keep a permanent home available to you in Morocco, or your centre of economic interests sits there. On the day-count path, residency triggers on day 184; to stay off it, keep your presence at 183 days or fewer in every rolling 12-month window. The test comes from Article 23 of the Code Général des Impôts, administered by the Direction Générale des Impôts (DGI).

Who it applies to

This matters most if you are:

• A remote worker, digital nomad, or frequent traveler spending long stretches in Morocco.
• Someone who keeps an apartment or family home in Morocco while living or working abroad.
• An expat or returnee whose main business or investments are centred in Morocco.

It applies to individuals regardless of nationality — residency here is about presence, available housing, and economic ties, not citizenship or visa status.

The rule — and why it exists

Article 23 of the Code Général des Impôts (CGI) sets three alternative tests for a Moroccan tax domicile. Meeting any single one is enough:

• Day count. Presence in Morocco of more than 183 days within any rolling 365-day period, adding continuous and discontinuous stays together.
• Permanent home. A home in Morocco that is available for your use establishes residency regardless of how many days you actually spend there.
• Centre of economic interests. If your main economic activity or the centre of your economic interests is in Morocco, you are treated as resident even with a low day count.

Why it exists: countries use presence, a permanent home, and economic ties as proxies for where a person's real life sits. A single day-count test would let someone keep a home and business in Morocco while avoiding residency purely by watching the calendar, so the three independent triggers close that gap.

Counting the days

1. 1Count every day you are physically present in Morocco, adding together both continuous and discontinuous stays.
2. 2The window is any rolling 365-day period — not the calendar year — so the count never resets on 1 January.
3. 3You cross the line on day 184 within any such 365-day window.
4. 4Because the window rolls continuously, splitting a long stay across a year-end does not avoid residency the way it can in calendar-year countries.

Any 12-month stretch that adds up to more than 183 days of presence can establish a Moroccan tax domicile, regardless of how those days fall relative to the calendar.

Examples

Example 1 — clearly resident by days

You spend two long stints in Morocco — roughly 120 days in the spring and another 90 days in the autumn of the same rolling year. Added together that is about 210 days within a 365-day window, so you exceed 183 days and establish a Moroccan tax domicile on the day-count path.

Example 2 — resident despite few days

You live mostly abroad but keep a furnished apartment in Casablanca available for your use, visiting only ~50 days a year. You are still resident because a permanent home available to you is a standalone trigger — the low day count does not save you.

Example 3 — days split across a year-end

You stay in Morocco from October to April, about 210 continuous days. Because the test uses a rolling 365-day window rather than the calendar year, those days are all counted together — you exceed 183 and become resident, even though the stay straddles two calendar years.

Exceptions & edge cases

• Three independent triggers. Day count, permanent home, and economic interests each stand alone — meeting any one is enough, and a low day count does not override the other two.
• Double-taxation treaties. If you are resident in two countries, the relevant treaty tie-breaker (permanent home → centre of vital interests → habitual abode → nationality) assigns a single treaty residence and divides taxing rights.
• The home must be genuinely available. Whether a property creates residency turns on it being available for your use; a place you have fully let to tenants and cannot use yourself is a weaker case.

Common misconceptions

• "Under 183 days means I'm safe." False — a permanent home or your centre of economic interests in Morocco makes you resident with any number of days.
• "The count resets each January." It does not. Morocco uses a rolling 365-day window, so year-end splitting does not reset your tally.
• "Only Moroccan income is taxed." A Moroccan tax domicile generally brings worldwide income into scope, subject to any applicable treaty.

Frequently asked questions

Sources

• DGI — Direction Générale des Impôts
• Code Général des Impôts (CGI) Art. 23