Retiring in Morocco on a French pension: tax, healthcare, budget and residence (2026)

Updated 22 October 2026

Your French pension is not taxable in France if you live in Morocco, and Moroccan tax stays low if you transfer it in dirhams: up to about €1,010 of gross pension a month, you pay nothing. Here is also healthcare, the budget by city and the residence card, with official sources.

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The essentials

Tax: if you live in Morocco, your French pension (public, private or social security) is not taxable in France. It is taxed in Morocco, with a 70% allowance and an 80% reduction of the tax on sums transferred in dirhams.
Healthcare: with a French pension, you can be covered in Morocco by the CNSS using form SE 350-07, and your care remains covered during your stays in France.
Budget: the same life as an average Paris household, without a car, costs €930 to €1,250 a month single depending on the city.
Residence: beyond 90 days, you need a residence card, requested from the police in your city.

Tax: where is your pension taxed?

In France: no tax on your pension

According to the table of retirement pensions published by impots.gouv, public pensions, private pensions and social security pensions paid to a person living in Morocco are not taxable in France. This is the effect of the 1970 France–Morocco tax treaty.

To benefit, you must be tax resident in Morocco. If French withholding tax is still taken from your pension, ask your pension fund to apply the treaty; the Moroccan tax authority issues a certificate of tax residence.

In Morocco: an allowance, then a large reduction

The Moroccan tax authority (DGI) applies the following to retirement pensions from abroad:

a 70% allowance on the part of the gross pension that does not exceed 168,000 DH a year, and 40% beyond that;
the progressive income tax scale (0% up to 40,000 DH of net taxable income, then 10 to 37%);
an 80% reduction of the tax corresponding to sums transferred permanently to Morocco in non-convertible dirhams.

As a result, up to about €1,010 of gross pension a month, you pay no tax in Morocco. Above that, the tax stays low if you transfer your pension in dirhams:

Gross pension	Moroccan tax per year	With transfer in dirhams (−80%)	Per month
€1,000 / month	0 DH	0 DH	€0
€1,500 / month	3,680 DH	740 DH	€6
€2,000 / month	14,700 DH	2,940 DH	€22
€3,000 / month	41,800 DH	8,370 DH	€63

Vie Ailleurs calculation for a single person with no other income, with €1 = 11 DH: allowance and scale from the 2025 Finance Act, 80% reduction if the whole pension is transferred in non-convertible dirhams. Family tax reductions (500 DH per dependant) are not included.

Example: with €1,500 of gross pension a month, Moroccan tax would be about 3,680 DH a year, reduced to 740 DH (€70 a year) if the pension is transferred in dirhams.

You are tax resident in Morocco if you have your permanent home there, the centre of your economic interests, or if you stay there more than 183 days in any 365-day period (Moroccan General Tax Code, article 23). Every year, you file an income tax return with the DGI, before early March (2 March 2026 for 2025 income).

Healthcare: keeping your cover

In Morocco, through the CNSS. If you have a French pension and no rights under the Moroccan scheme, ask the fund that pays your pension (the CNAV for the general scheme) for form SE 350-07. It lets you enrol, together with your dependants who live with you, with the CNSS: your care is reimbursed under Moroccan rules (2007 France–Morocco social security agreement).
During your stays in France. Once enrolled with this form, your care remains covered during temporary stays in France. A hospital stay of more than a month requires prior approval. Your spouse is not covered during these stays: arrange insurance.
What is deducted from your pension. If you are no longer tax resident in France, you no longer pay CSG or CRDS. A health insurance contribution may still be deducted (about 3.2% on the basic pension and 4.2% on the supplementary pension).
To be better reimbursed. You can top up by joining the Caisse des Français de l’étranger (CFE) or by taking out international health insurance.

A month’s budget by city

For a retiree who keeps the average spending habits of a Paris household, without a car, with two return trips to France a year:

City	Single (1-bedroom)	Couple (2-bedroom)
Meknes	€930	€1,540
Oujda	€940	€1,560
Fez	€960	€1,590
El Jadida	€980	€1,610
Agadir	€1,080	€1,760
Tangier	€1,150	€1,860
Marrakesh	€1,240	€1,990
Casablanca	€1,250	€2,010

All cities: living in Morocco on €1,500 a month and rent city by city.

Residence: passport and residence card

Passport required. An ID card is no longer enough to enter Morocco: you need a passport valid for the whole stay.
90 days at most without being a resident. Beyond that, you must go to the immigration services; an extension cannot exceed three months. An irregular stay is punished by a fine and expulsion.
To live in Morocco all year: apply for a residence card at the foreigners’ office of the police (or gendarmerie) where you live. Allow 100 to 500 DH in tax stamps. The list of documents varies by city (proof of pension, address in Morocco, bank statement, criminal record extract…): find out before you file your application.

Your money: transferring your pension

To benefit from the 80% tax reduction, the pension must be transferred permanently to Morocco in non-convertible dirhams. Compare transfer fees: on a pension paid every month, a few percent in fees quickly add up to several hundred euros a year. See our guide to sending money abroad.

Partner links: Wise and Remitly. If you open an account or make a first transfer through these links, Vie Ailleurs may receive a commission, at no extra cost to you. Always compare the total cost across several services.

Frequently asked questions

Does a French retiree living in Morocco pay tax in France on their pension?

No. According to impots.gouv, public, private and social security pensions paid to a resident of Morocco are not taxable in France: they are taxed in Morocco.

How much tax do you pay in Morocco on a €1,500-a-month pension?

About 3,680 DH a year, or 740 DH if the pension is transferred in non-convertible dirhams, according to the DGI scale (single person, no other income).

Do you keep social security when you move to Morocco?

With a French pension, you can be covered in Morocco by the CNSS using form SE 350-07, and your care remains covered during temporary stays in France.

Do you need a residence card to live in Morocco?

Yes, beyond 90 days. You apply at the foreigners’ office of the police in your city.

These rules are summarised from the official texts in force in October 2026. Every situation is different: check yours with your pension fund, the DGI or a tax professional.