Crypto tax in Morocco
How is cryptocurrency taxed in Morocco?
Cryptocurrency in Morocco is classified as capital gains and is subject to a headline rate of 20%.
Common questions
- What is the capital gains tax rate for crypto in Morocco?
- The headline rate for cryptocurrency taxed as capital gains in Morocco is 20%. The general capital gains tax rate is 15%.
- Is there an exemption for long-term crypto gains in Morocco?
- No, Morocco does not offer a long-term exemption for cryptocurrency gains.
Crypto in Morocco is taxed as a capital gain.
Treatment
taxed as a capital gain
Long-term
Still taxed
Headline rate
20%
For an individual tax resident in Morocco, private crypto disposal gains are treated as capital gains on securities and taxed at a flat 20% with no lower rate or exemption for long-term holdings.
“Les gains nets de cession de valeurs mobilières et autres titres de capital et de créance réalisés par les personnes physiques sont imposables à l’impôt sur le revenu au titre de la catégorie des revenus et profits de capitaux mobiliers, au taux proportionnel de 20 %. La doctrine administrative (circulaire de la DGI relative à la fiscalité des cryptoactifs, 2022) assimile les crypto‑monnaies à des actifs incorporels relevant de ce régime, de sorte que les plus‑values de cession de crypto‑actifs réalisées par les particuliers sont imposables au taux de 20 %, sans distinction de durée de détention.” — Direction Générale des Impôts (DGI), Royaume du Maroc
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.