Morocco — Taxation & Legal Status of Cryptocurrency (Cryptomonnaie / Crypto-actifs)
Asked about the taxation and legal status of cryptocurrency / crypto-assets in Morocco for a self-employed individual.
Key facts — Morocco, 2026
| Field | Value |
|---|---|
| Country | Morocco (MA) |
| Topic | Legal status + (uncertain) tax treatment of cryptocurrency |
| Legal status | Restricted / unregulated — prohibited as a payment means since the Nov 2017 notice; not legal tender; regulation pending |
| Authorities | Bank Al-Maghrib (BAM), Office des Changes, AMMC, DGI |
| Currency | MAD (dirham marocain, DH) |
| Governing notice | Joint Office des Changes / Bank Al-Maghrib / AMMC communiqué, 20 November 2017 (verify) |
| Pending reform | Projet de loi n°42.25 on crypto-assets — public consultation Nov 2025; parliamentary review expected 2026; not yet adopted (verify) |
| Specific crypto tax | None — the Code Général des Impôts (CGI) has no crypto-specific article (verify) |
| Possible IR treatment of gains | Uncertain — by analogy either profits de capitaux mobiliers (occasional disposal) or revenus professionnels (habitual / trading activity) |
| Exchange control | Crypto transactions treated as an infraction à la réglementation des changes — sanctions/fines possible (verify) |
| Quality tier | Research-verified — pending sign-off by a Moroccan accountant (expert-comptable) |
| Skill version | 1.0 |
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Verification status
Research-verified
Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill whenever asked about the taxation and legal status of cryptocurrency / crypto-assets in Morocco for a self-employed individual. Trigger on phrases like "Morocco crypto tax", "Bitcoin Maroc impôt", "cryptomonnaie Maroc légal", "crypto Morocco", "crypto-actifs Maroc", "is crypto legal in Morocco", "taxe cryptomonnaie Maroc", "Bitcoin impôt Maroc", "Office des Changes crypto", "loi 42.25 crypto", "stablecoin dirham", "الضريبة على العملات المشفرة المغرب", "العملات الرقمية المغرب". Covers the RESTRICTED / UNREGULATED status under the November 2017 Bank Al-Maghrib / AMMC / Office des Changes notice, the pending draft Law 42.25 on crypto-assets (verify 2026 status), the ABSENCE of any specific crypto tax regime, how gains MIGHT be treated if realised (profits from disposal of movable property / profits de capitaux mobiliers, or professional income / revenus professionnels if habitual, under the Impôt sur le Revenu), and the exchange-control (réglementation des changes) implications. This is HIGH-UNCERTAINTY, HIGH-RISK territory — the skill must never assert a settled regime. Reply in the user's language (English, French, or Moroccan Arabic / Darija) and keep native French terms in context.
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