The Moroccan General Tax Administration June 27 posted online the 2023 tax guide for Moroccans residing abroad. Topics covered include: 1) exemption of up to 30,000 Moroccan dirhams (US$3,017) in income from property; 2) a social solidarity contribution exemption for the construction of residential housing with area not exceeding 300 square meters; 3) tax relief on foreign retirement pensions transferred permanently to Morocco, and related documentation requirements; 4) VAT refunds for purchases made in Morocco for consumption abroad; 5) tax exemption criteria for income from the sale of buildings or land; and 6) electronic reporting.

https://news.bloombergtax.com/daily-tax-report-international/morocco-tax-agency-posts-2023-tax-guide-for-moroccans-residing-abroad

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