Individual - Tax administration

Last reviewed - 04 April 2023

Tax returns

Individual income tax on salaries is paid by way of withholdings made by resident employers.

For individuals employed by one Moroccan resident entity and earning only employment income, no return obligation is levied on the employee.

For individuals earning taxable employment income from a non-resident entity or from several employers, they should file a tax return no later than 28 February of the following year.

Statute of limitations

The statute of limitations for individual income tax is four years.