{"id":22474,"date":"2026-11-08T11:26:19","date_gmt":"2026-11-08T10:26:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/maroc\/"},"modified":"2026-11-08T11:26:19","modified_gmt":"2026-11-08T10:26:19","slug":"maroc","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/maroc\/","title":{"rendered":"Convention fiscale France\u2013Maroc, sujet par sujet"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><div id=\"bcv\" class=\"final\"><div class=\"wrap hub\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a France\u2013Maroc<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Maroc<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 29 mai 1970, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Rabat le 18 ao\u00fbt 1989<\/span><\/div>\n<h1>Convention fiscale France\u2013Maroc, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le Maroc : le texte officiel, un tableau de lecture pour chaque situation.<\/p>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/maroc\/residence-fiscale\/\">Install\u00e9 au Maroc, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\u00a0? L\u2019article 2 de la convention franco-marocaine<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 au Maroc\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 17 de la convention franco-marocaine<\/a><small>Art. 17 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/fonction-publique\/\">Agent de l\u2019\u00c9tat fran\u00e7ais en poste au Maroc\u00a0: o\u00f9 votre traitement est-il impos\u00e9\u00a0? L\u2019article 18 bis de la convention<\/a><small>Art. 18 bis \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/revenus-immobiliers\/\">Vous louez un bien au Maroc ou en France\u00a0: quel pays impose vos loyers\u00a0? L\u2019article 9 de la convention franco-marocaine<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/plus-values\/\">Vous vendez un bien ou des titres en \u00e9tant install\u00e9 au Maroc\u00a0: quel pays impose la plus-value\u00a0? L\u2019article 24 de la convention<\/a><small>Art. 24 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/dividendes\/\">Vous touchez des dividendes fran\u00e7ais ou marocains\u00a0: quel pays impose et \u00e0 quel taux\u00a0? L\u2019article 13 de la convention<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/interets\/\">Placements au Maroc ou en France\u00a0: qui impose vos int\u00e9r\u00eats et \u00e0 quel taux\u00a0? L\u2019article 14 de la convention franco-marocaine<\/a><small>Art. 14 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/salaires\/\">Vous travaillez au Maroc ou y \u00eates en mission\u00a0: quel pays impose votre salaire\u00a0? L\u2019article 18 de la convention<\/a><small>Art. 18 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/maroc\/double-imposition\/\">Impos\u00e9 en France et au Maroc\u00a0: comment la convention \u00e9vite-t-elle de payer deux fois\u00a0? L\u2019article 25<\/a><small>Art. 25 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n\n<\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Maroc Convention France\u2013MarocConvention sign\u00e9e \u00e0 Paris le 29 mai 1970, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Rabat le 18 ao\u00fbt 1989 Convention fiscale France\u2013Maroc, sujet par sujet Qui<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22198,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22474","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22474"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22474\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22198"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}