Tax Map · 搬迁排名

Morocco 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在摩洛哥拥有永久居所
• 经济利益中心在摩洛哥
• 在任何 365 天的期间内，在摩洛哥停留超过 183 天

摩洛哥没有黄金签证或游牧签证，但自费外国人可以免签证或持标准签证入境，然后在当地申请长期居留许可（carte d’immatriculation / carte de séjour），需证明合法入境、有足够资金、有住房且无犯罪记录。

税务居民身份基于永久居所、经济利益中心或居住满183天，并且需要与税务机关进行正式的注销/清税程序才能终止居民身份，因此必须同时满足不再符合测试条件并完成行政手续。

“According to Moroccan law, tax residence is determined by one of the following criteria (in the order listed): 1. The place of permanent home. 2. The centre of economic interest. 3. The duration of stay in the country exceeding 183 days within any period of 365 days. Individuals who have their tax residence in Morocco are subject to an IIT on their worldwide income. Individuals not having their tax residence in Morocco are subject to tax only on Moroccan-sourced income. There is a specific procedure to break Moroccan tax residency for the resident individuals who want to leave the Moroccan territory. An application is required to be submitted to the tax administration to obtain a tax clearance which will allow them to close their bank accounts and make the customs clearance of their goods for relocation.” — Direction Générale des Impôts (via PwC summary and official expatriate tax facts)

估算 — 与链接来源核实。 参见方法论。