Looking to hire in Morocco

Employees must respect strict timelines when submitting expenses in Morocco. Current-year expenses must be submitted within 60 days of the expense date or within 30 days after a business trip ends, whichever is later, and prior-year expenses are not accepted after February 1 of the following year.

Some expenses in Morocco have special documentation requirements. Business travel expenses generally require a signed and completed mission order form approved by the employer, submitted together with tax invoices and receipts. For office equipment, laptops, internet, and phone expenses, tax invoices must include the employer’s information.

Phone, internet, coworking, and software subscriptions are typically reimbursed tax-free when they are business-related and properly documented. Reimbursements rely on tax invoices or receipts that clearly show the date, amount, provider, and what was purchased, and in some cases the employee or employer details.

Laptops, office equipment, and office supplies can be reimbursed on a non-taxable basis when supported by appropriate tax invoices or receipts. For larger items like laptops and office equipment, invoices should carry the employer’s details when incurred within Morocco.

Most business travel costs, including insurance, visas, accommodation, flights, local transport, and parking, are reimbursed on a non-taxable basis when backed by the required documents. Mileage reimbursements are non taxable at a fixed rate per kilometer when supported by a mission order form stating the distance traveled.

Everyday meals, groceries, and business meals with clients or partners can be reimbursed as non-taxable expenses when supported by proper tax invoices or receipts. Documentation must clearly show when and where the purchase was made, the amount, and what was bought.

Training, courses, books, and promotional items are generally reimbursed on a non-taxable basis when they are business-related and properly documented. Invoices or receipts should show the date, amount, currency where applicable, provider, and a clear description of the goods or services, and in some cases the employee’s name.

Certain expenses, including phone used during travel, coworking space, and broader business travel costs, require a signed mission order form for reimbursement. Employers may instead provide per diem allowances for meals, transport, and accommodation when business travel is at least 50 km from the employee’s usual residence; these per diems must be supported by a mission order form and are intended to replace, not duplicate, other travel reimbursements.

Bonuses in Morocco include contractual and discretionary payments such as incentives and commissions, and they are taxed as regular income with applicable social security contributions. Morocco applies progressive tax rates and withholds tax at source, so pay periods that include a bonus may see higher withholding than usual.