A Moroccan working in the UAE is a Moroccan tax resident if they keep their permanent home or the center of their economic interests in Morocco, or spend more than 183 days there in any 365-day period. Residents are taxed on worldwide income. But the 1999 Morocco to UAE treaty changes the result for salary: Article 25(1) uses the exemption method, so Morocco exempts income that the treaty allows the UAE to tax. Salary for work done in the UAE falls in that category, so it is exempt from Moroccan income tax even though the UAE does not tax it.
This guide is for Moroccan citizens living and working in the UAE. It covers the fiscal domicile test in the General Tax Code, how the treaty’s exemption works and where it stops, what Morocco still taxes, the 1 March filing date, and the order to deal with it.
The UAE side is simple. The UAE does not tax employment income, as our guide to what a tax-free salary really means explains, so every question here is about Morocco.
Fiscal Domicile in Morocco
Article 23 of the General Tax Code (Code Général des Impôts), 2026 edition taxes individuals with a fiscal domicile in Morocco on all their income and gains from Moroccan and foreign sources. Individuals without one are taxed only on Moroccan-source income.
| Article 23-II test | What it means for you in the UAE |
|---|---|
| Permanent home (foyer d’habitation permanent) in Morocco | A family home in Casablanca where your spouse and children live is the classic case |
| Center of economic interests in Morocco | Where your main investments, businesses and income are |
| More than 183 days in Morocco in any period of 365 days | Stays can be continuous or broken up; the 365-day window rolls |
Any one of the three is enough. Many Moroccans in the UAE keep a family home in Morocco, which alone makes them tax resident there.
The Finance Law for 2025 added a third category to Article 23-I: people with or without a fiscal domicile in Morocco who receive income that a double tax treaty assigns to Morocco are liable to Moroccan income tax on it.
The Morocco to UAE Treaty
The treaty was signed in Dubai on 9 February 1999 and published by Dahir no. 1-00-09 of 11 July 2000 in Bulletin Officiel no. 4840 of 19 October 2000. The Directorate General of Taxes lists 2 July 2000 as its entry-into-force date.
| Article | What it says | Why it matters to you |
|---|---|---|
| 4(1) | A resident is a person liable to tax under a state’s law by reason of residence, domicile, place of management or a similar criterion, excluding people taxed only on local-source income | A Moroccan with a fiscal domicile in Morocco is a Moroccan resident for the treaty |
| 4(3) | Tie-breaker for an individual resident in both states | Rarely needed for salary, as the next rows show |
| 15(1) | Salary is taxed in the state of residence unless the work is done in the other state, which may then tax it | Work physically done in the UAE may be taxed in the UAE |
| 18 | Pensions for past employment are taxed only in the state of residence | A later private pension follows where you live |
| 25(1) | Where a resident of one state has income that may be taxed in the other state under the treaty, the first state exempts it, subject to paragraphs 2 and 3 | UAE salary is exempt in Morocco, whether or not the UAE taxes it |
| 25(2) | For certain items of income that may be taxed in the other state, the residence state gives a credit for tax paid there instead | A credit is worth nothing where no UAE tax is paid |
| 25(3) | Exempt income may be taken into account in calculating tax on the resident’s other income | UAE salary can push other Moroccan income into a higher bracket |
Why the exemption method is the whole story
Most treaties with the UAE relieve double tax with a credit, which is worthless when the UAE collects nothing. Article 25(1) of the Moroccan treaty asks a different question: may the UAE tax this income under the treaty? For salary, Article 15(1) says yes if the work is done in the UAE. Morocco must then exempt it.
That makes the residence question less important than it is for most countries. If you are a Moroccan resident, the exemption covers your UAE salary. If you are not a Moroccan resident, Morocco taxes only Moroccan-source income, and salary for work in Dubai is not Moroccan-source. Either way, UAE salary stays out of Moroccan tax.
Article 77 of the General Tax Code applies the same logic domestically: foreign income is included in the tax base subject to the treaties, and foreign tax is deducted only where it was actually paid.
Where the exemption stops
- Days worked in Morocco. Salary for days you work remotely from Rabat is for work done in Morocco. Article 15(1) gives the UAE no right to tax it, so the exemption does not reach it.
- Moroccan income. Rent from an apartment in Marrakesh, gains on Moroccan property and other Moroccan-source income stay taxable in Morocco.
- Investment income from third countries. If you are a Moroccan resident, European bank interest or US dividends are not UAE income and are taxed in Morocco under the normal rules.
- Progression. Under Article 25(3), Morocco may take the exempt salary into account when setting the rate on your other income.
Rates and Filing
Article 73 of the General Tax Code sets the income tax scale, as amended by the Finance Law for 2025:
| Annual income band (MAD) | Rate |
|---|---|
| Up to 40,000 | 0% |
| 40,001 to 60,000 | 10% |
| 60,001 to 80,000 | 20% |
| 80,001 to 100,000 | 30% |
| 100,001 to 180,000 | 34% |
| Above 180,000 | 37% |
Under Article 82, taxpayers without professional income must file the annual return of their total income for the previous year before 1 March. If you have Moroccan rent or other income that must be declared, the deadline applies to you even while you live in Dubai.
The Order to Do This In
- Work out whether you have a fiscal domicile in Morocco: permanent home, center of economic interests, or more than 183 days in any 365.
- Keep evidence that your salary is for work done in the UAE: contract, UAE payslips, residence visa, and entry and exit records.
- List your other income. Moroccan rent and property gains are taxable in Morocco either way; third-country investment income is taxable if you are resident.
- File the annual return before 1 March if you have Moroccan income to declare.
- Get a UAE tax residency certificate if you ever need to rely on the tie-breaker for income other than salary; see our UAE tax residency certificate guide.
For moving money home, see our guide to sending money from the UAE. Hungary’s treaty with the UAE also uses the exemption method; compare our guide for Hungarians in the UAE. Egypt’s treaty works differently, as our guide for Egyptians in the UAE explains.
What We Could Not Verify
- Which items Article 25(2) moves to the credit method. The official text is a scanned Arabic gazette. We read Articles 4, 15, 18 and 25 from it, but did not confirm which treaty articles paragraph 2 refers to. Salary is covered by paragraph 1.
- Whether the OECD Multilateral Instrument modifies this treaty. Both states signed the Instrument; we did not confirm whether each listed the other or whether Article 25 changed.
- Whether the Directorate General of Taxes expects treaty-exempt UAE salary to be shown on a Moroccan return. We found no current guidance.
- Foreign exchange rules of the Office des Changes for Moroccans residing abroad. These are separate from tax and are not covered here.
Frequently Asked Questions
Am I a Moroccan tax resident if I work in Dubai?
You are if you have your permanent home or the center of your economic interests in Morocco, or spend more than 183 days there in any 365-day period, under Article 23-II of the General Tax Code.
Do I pay Moroccan tax on my UAE salary?
Usually not. Article 25(1) of the Morocco to UAE treaty exempts income that the treaty allows the UAE to tax, and Article 15(1) allows the UAE to tax salary for work done there. The exemption applies even though the UAE does not tax the salary.
Is there a tax treaty between Morocco and the UAE?
Yes. It was signed in Dubai on 9 February 1999 and published in Bulletin Officiel no. 4840 of 19 October 2000. The Directorate General of Taxes lists 2 July 2000 as its entry-into-force date.
Does the exemption cover all my income?
No. It covers income the treaty lets the UAE tax, such as salary for work done in the UAE. Moroccan rent, salary for days worked in Morocco and, for residents, investment income from third countries are not covered.
What are the Moroccan income tax rates?
Under Article 73 of the General Tax Code, income up to MAD 40,000 is exempt, then rates rise through 10%, 20%, 30% and 34% to 37% on income above MAD 180,000.
When is the Moroccan tax return due?
Before 1 March of each year for taxpayers without professional income, under Article 82 of the General Tax Code.
What if I rent out my apartment in Morocco?
The rent is Moroccan-source income and stays taxable in Morocco whether or not you are resident. The treaty’s exemption does not apply to it.
Do I need a UAE tax residency certificate?
Not for the salary exemption, which depends on the work being done in the UAE. It can help if you need to show that the treaty’s tie-breaker makes you a UAE resident for other income.
Official Sources
- Directorate General of Taxes, General Tax Code 2026 (Articles 23, 25, 73, 77, 82) (French)
- Bulletin Officiel no. 4840 of 19 October 2000: Dahir 1-00-09 publishing the Morocco to UAE Convention (Arabic)
- Directorate General of Taxes, International taxation and list of conventions (French)
Information current as of September 2026. Verify with official authorities before proceeding.
This guide is for informational purposes only and is not tax advice. Moroccan and UAE regulations are subject to change. Always verify current requirements with the relevant official authority, or a licensed tax adviser, before proceeding with any filing or transaction.
