The Moroccan General Tax Administration May 7 posted online the 2021 tax guide for Moroccans residing abroad. The guide includes: 1) reduced income tax rates and exemptions for income from property transactions and foreign pensions; 2) reduced stamp tax and property tax rates and exemptions, including thresholds; 3) a social solidarity contribution exemption for the construction of residential housing; 4) VAT refunds for purchases made in Morocco up to a specific amount for consumption abroad; and 5) mandatory electronic reporting obligations and eligibility criteria. [Morocco, General Tax Administration, 05/07/21]
Reference:
View 2021 Tax Guide for Moroccans Residing Abroad. View ...
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