Our areas of practice
Aurion places its expertise and its network at the service of individuals living in Morocco or abroad, as well as companies operating on Moroccan territory.
Individuals (Morocco)
Personal taxation in Morocco combines technical rules, strict deadlines and documentary requirements that vary with the nature of the procedure. A misjudgement, a missing document or a formality carried out incorrectly can be enough to delay a case considerably.
Aurion is involved at every stage of the procedure: analysing the situation, preparing the supporting documents, coordinating with the administrations concerned and following the matter through to completion. Our role is to give our clients a structured, transparent and controlled process, while keeping constraints and travel to a minimum.
- Income tax refunds (article 247-XXXIII of the General Tax Code)
- Tax claims: overpayments, withholding errors, follow-up of refunds
- Income tax returns: annual return, first registration, regularisation
- Tax certificates and documents: income certificates, non-taxation certificates, tax clearance
- CNSS status: verification, regularisation, certificates
- Prior notice on property capital gains
- Social solidarity contribution
- Mortgage lending and convertibility
- Global income declaration
- Deadlines and statute of limitations
- Leaving Morocco and death
- Foreign currency allowances
- Registration duties
- Professional income tax and minimum contribution
- Moroccan retirement pensions
- Foreign-source pensions
- Sale by a non-resident
- Capital gains on securities
- Property capital gains
- Contentious claims
- Amended return
- Income tax refunds
- Income tax refunds on salaries
- Refunds on property capital gains
- Foreign securities income
- Rental income in Morocco
- Salaries from multiple employers
Personal taxation
Article 247-XXXIII of the General Tax Code: a complete guide to the income tax exemption
Eligibility conditions, the thirty-six-month period, the December 2026 deadline and the limitation rules.
7 July 2026 News
Property & administrative procedures
Housing tax and municipal services tax: DGI management becomes fully digital
One year after law no. 14-25, the DGI handles the assessment and collection of the housing tax and the municipal services tax, with certificates and procedures available online.
6 July 2026 News
Real estate taxation
Property capital gains: the 2026 MRE guide restates the prior notice procedure
The 2026 MRE tax guide sets out the electronic request for a prior notice on income tax on property capital gains: filing within 30 days, a response within 60 days and six months' validity.
1 July 2026 News
Foreign exchange & international
Foreign Exchange Office: the SARF platform digitalises currency exchange operations
Live since 15 June 2026, SARF allows exchange companies to manage currency purchases and sales, issue slips and strengthen the traceability of transactions.
16 June 2026 Perspectives
Tax procedures
Income tax refunds: how the procedure works with the DGI
Building the file, filing it, the administration's review and the follow-up through to the decision.
9 June 2026 News
Tax procedures
Professional income tax: the 2025 annual returns were due before 1 May
The DGI restated the 1 May 2026 deadline for the global income declaration of taxpayers under the RNR or RNS regimes, along with several annexes to be filed through SIMPL-IR.
23 April 2026Non-residents
When a tax or administrative procedure has to be handled from abroad, distance adds a further difficulty: access to documents, identifying the right contacts, local formalities and follow-up with the administrations concerned.
Aurion represents and supports clients based abroad in carrying out their procedures in Morocco. We coordinate each stage of the process, handle the necessary exchanges on the ground and monitor its progress, so that clients can manage their Moroccan affairs with clarity and continuity, wherever they are.
- Moroccan tax procedures handled from abroad, end to end
- Income tax refunds for people who have left Morocco
- Tax clearance and closing of tax status on departure from Morocco
- Retrieval of documents from the administrations (DGI, CNSS, land registry)
- Remote follow-up and unblocking of ongoing files
- Mortgage lending and convertibility
- Leaving Morocco and death
- Leaving Morocco: the departure declaration
- VAT refunds
- Foreign currency allowances
- Electing a tax domicile in Morocco
- Interest paid to Moroccans living abroad
- Foreign-source pensions
- Sale by a non-resident
- The “tax clearance on departure”
- The certificate required before a property transfer
- Income tax refunds
- Income tax refunds on salaries
- Refunds on property capital gains
- Withholding tax on gross income
- Foreign securities income
- Rental income in Morocco
Personal taxation
Article 247-XXXIII of the General Tax Code: a complete guide to the income tax exemption
Eligibility conditions, the thirty-six-month period, the December 2026 deadline and the limitation rules.
7 July 2026 News
Property & administrative procedures
Housing tax and municipal services tax: DGI management becomes fully digital
One year after law no. 14-25, the DGI handles the assessment and collection of the housing tax and the municipal services tax, with certificates and procedures available online.
6 July 2026 News
Real estate taxation
Property capital gains: the 2026 MRE guide restates the prior notice procedure
The 2026 MRE tax guide sets out the electronic request for a prior notice on income tax on property capital gains: filing within 30 days, a response within 60 days and six months' validity.
1 July 2026 News
Non-residents & MRE
VAT refunds: the 2026 guide restates the formalities for non-residents
A non-resident on a short stay may claim a VAT refund on certain purchases of at least MAD 2,000 including tax made on the same day from the same seller and exported within three months.
30 June 2026 News
Non-residents & MRE
MRE: the 2026 tax guide confirms the 75% rebate on the main residence
The 2026 MRE tax guide confirms the 75% rebate on rental value for the housing tax and the municipal services tax where the property is a main residence or occupied free of charge by certain relatives.
29 June 2026 Perspectives
Tax procedures
Income tax refunds: how the procedure works with the DGI
Building the file, filing it, the administration's review and the follow-up through to the decision.
9 June 2026Companies
Companies face tax, social security and administrative obligations that call for rigour, responsiveness and coordination with several counterparties. Some procedures can quickly absorb significant internal resources, particularly where they involve regularisations, exchanges with the administration or long-term follow-up.
Aurion works alongside finance, legal and administrative departments, as well as accounting firms, to take on these procedures with method and continuity. We coordinate the steps, handle exchanges with the administrations concerned and give our clients clear visibility on progress and next steps.
- Administrative coordination with the DGI and the CNSS
- Certificates and official documents: tax certificates, certificates of compliance, CNSS documents
- Case follow-up and chasing with the administrations
- Regularisation of tax or social security situations
- Specialist procedures on request
Foreign exchange & international
Foreign Exchange Office: the SARF platform digitalises currency exchange operations
Live since 15 June 2026, SARF allows exchange companies to manage currency purchases and sales, issue slips and strengthen the traceability of transactions.
16 June 2026 News
Tax procedures
Professional income tax: the 2025 annual returns were due before 1 May
The DGI restated the 1 May 2026 deadline for the global income declaration of taxpayers under the RNR or RNS regimes, along with several annexes to be filed through SIMPL-IR.
23 April 2026 News
Real estate taxation
Real estate: an additional 2% duty penalises untraceable payments
From 1 July 2026, an additional 2% registration duty applies to property transfers where the payment references or arrangements cannot be evidenced and traced.
20 April 2026 News
Real estate taxation
Commercial rents: a 5% withholding tax comes into force
The 2026 Finance Law introduces a 5% withholding on certain rental income paid to companies and to individuals under the RNR or RNS regimes, on a phased timetable.
17 April 2026 News
Tax procedures
2026 Finance Law: the DGI publishes circular note no. 737
Circular note no. 737 sets out how the 2026 tax measures are to be applied, with details on income tax, capital gains, rents, registration duties and tax audits.
14 April 2026 News
Tax procedures
DGI: an ordinary email address is now enough for notifications
The 2026 Finance Law removes the requirement to hold an address with a certified provider. Every taxpayer must provide an email address of their choice through SIMPL, using form ADC450.
11 April 2026