Leaving France for Morocco: exit tax, tax residence and entry formalities

For departures to Morocco, the official exit tax information notice lists Morocco among the countries to which payment is automatically deferred for transfers occurring on or after January 1, 2025. This list can be found in the notice corresponding to your departure year. Regarding residency, the convention of May 29, 1970 (supplemented by an amendment of August 18, 1989) has its own criteria, as outlined in Article 2. For entry, a valid passport is required. This page does not address Moroccan taxation or residency permits: the Moroccan administration could not be consulted.

Exit tax: Morocco is included in the list in the notice

The exit tax applies to taxpayers who have been tax residents of France for at least six of the ten years preceding the transfer and who hold at least 50% of the profits of a company or securities with a total value of €800,000. Official documents use different wording for this threshold: "greater than €800,000" in the explanatory notes, and "at least €800,000" on the tax authority's information sheet. If your securities are close to this amount, have your case reviewed.

Income tax is 12.8%. Social security contributions are 17.2% for a departure in 2025 and 18.6% for a departure in 2026.

Payment deferral is either automatic or granted upon request. For automatic deferral, notice 2074-ETD refers, in addition to the Member States of the European Union, to a list of States: Morocco is included, between Madagascar and Mauritius. The notice concerns States bound to France by administrative assistance and recovery agreements and not classified as non-cooperative. Morocco is not among the 11 States on the French list of non-cooperative States, which is included in a 2026 parliamentary document. The list in the notice we consulted is for transfers in 2025: please review it for a departure in 2026.

Tax relief, declaration, cases without tax relief

Domicile: Article 4 B of the French General Tax Code (CGI), then Article 2 of the agreement

Under French law, the BOFiP (Official Bulletin of Public Finances) uses three criteria: the home or principal place of residence, the professional activity carried out in France (except for secondary activities), and the center of economic interests. Only one of these criteria needs to be met. Staying in France for less than six months does not guarantee protection: the six-month period is not an absolute requirement.

If both states consider you to be domiciled in their country, the Franco-Moroccan convention makes the final decision through Article 2, not Article 4, which defines real estate. The order is as follows:

1. the permanent home; ;
2. if you have one in each state, the center of your professional activities; ;
3. Alternatively, the place where you stay the longest.

The administration's commentary clarifies that the convention applies its own criteria. The official list of conventions (BOI-ANNX-000306, version of April 29, 2026) includes, for Morocco, in addition to the 1970 convention, an amendment dated August 18, 1989. Our page on the convention describes the other articles.

The year of departure

Declaration is mandatory. According to the administration:

• Form 2042 includes your income from January 1st to the date of departure, with foreign source income appearing on Form 2047; ;
• form 2042-NR only includes your French-source income taxable in France, from departure until December 31; ;
• The tax service for non-resident individuals monitors your case if French-source income remains, and manages the IFI from the outset; ;
• local taxes remain managed by the tax office in the area where the property is located; ;
• The administration advises you to contact the tax authorities of your country of residence to find out about your obligations; ;
• Online payment requires an account domiciled in France or in the SEPA zone.

What France continues to impose

As a non-resident, you remain taxable on your French-source income, subject to the tax treaty. The minimum rate is 20% of your income up to €29,579 in 2025, then 30%; the option for the average rate remains available if it is more advantageous. The French Wealth Tax (IFI) applies to real estate assets and rights located in France, exceeding €1,300,000 of net taxable assets. For capital gains on shares of French companies, the French Official Tax Bulletin (BOFiP, version of December 20, 2019) generally applies to non-residents who, together with their family group, held more than 25% of the rights to company profits at some point during the previous five years, with a tax of 12.8%. For a resident in a non-cooperative jurisdiction, it provides for 75% regardless of the percentage held. The rate of 12.8 % is that of this version: consult an updated source for 2026.

Two provisions of the convention are relevant to a move to Morocco. According to Article 17, pensions are taxable only in the state of the recipient's tax residence; the tax authorities' commentary indicates that pensions paid by a French debtor to a person domiciled in Morocco have not been taxable in France since January 1, 1971. According to Article 18, a salary from work performed in the other state is taxable there, unless the stay does not exceed 183 days in the tax year and two other conditions are met.

Entering Morocco: the passport

France Diplomatie states that a valid passport covering the entire duration of the planned stay is required. The section adds that entry into Morocco is no longer possible with only a national identity card. For stays exceeding three months (90 days), France Diplomatie advises contacting the Moroccan immigration service; extensions cannot exceed three months. The France Diplomatie website contains conflicting update dates: review it before departure. It does not address the residence permit for permanent settlement, which we were unable to review: contact the Moroccan administration or consulate for further information.

Social security: the general agreement of 2007

The Cleiss website cites a general agreement dated October 22, 2007, between France and Morocco, which entered into force on June 1, 2011. It coordinates coverage for sickness and maternity, disability, old age and survivors, workplace accidents and occupational diseases, family benefits, and death. The duration of any potential secondment is not specified on the page consulted.

Exit tax on €1.4 million of unrealized capital gains: a numerical example (fictitious profile)

Situation. A fictitious executive, tax resident in France for over ten years, owns 55 % shares of his company. His shares are worth €2,200,000, representing an unrealized capital gain of €1,400,000. He relocates to Morocco at the end of 2026.

Issue. He meets both conditions of the exit tax and wants to know the tax involved and the time limit for relief.

Strategy. He applies 12.8 % and 18.6 % to the unrealized capital gain, then compares the value of his securities to €2,570,000.

Result. Income tax: €179,200. Social security contributions: €260,400. Total: €439,600, representing 31.4% of the capital gain. His securities are worth less than €2,570,000: the tax relief period is 2 years. With €2,900,000 worth of securities, it would be 5 years. The automatic deferral remains to be verified in the information notice applicable to his departure year. The profile and amounts are fictitious.

What changes depending on your situation

• The value and nature of your securities, which determine the tax relief period.
• The list of States in the notice and the list of non-cooperative States as of your departure date.
• Your ties in France (home, work, economic interests) after leaving.
• Your home, according to the rules of the agreement.
• Moroccan law, which this page does not cover: have it validated by a local professional.

The rule depends on your situation. No results are guaranteed.