Tax in Western Sahara
Last reviewed: · by TaxProsRated editorial
TL;DR
Western Sahara is a non-self-governing territory administered substantially by Morocco. Tax administration follows the Moroccan framework in administered areas. The Sahrawi Arab Democratic Republic operates a parallel framework in Tindouf-based and SADR-administered areas with limited international recognition for tax-residency purposes.
Tax authority
Moroccan tax authority (DGI) administers tax in Western Sahara areas under Moroccan administration [SC1]. SADR Ministry of Finance operates parallel framework in Tindouf-based and SADR-administered areas. International recognition affects tax-residency-certificate operability.
Filing framework
Under Moroccan administration: Moroccan filing requirements apply.
Residency
Residency framework follows Moroccan framework where Morocco administers; SADR framework in SADR-administered areas. Recognition issues affect cross-border practical operability.
Personal income tax
Moroccan progressive bands apply where Morocco administers.
Corporate tax
Moroccan corporate tax framework applies where Morocco administers (transition to flat 20 percent under Loi-cadre 69-19 reform).
Indirect tax
Moroccan TVA 20 percent applies where Morocco administers [SC3].
Cryptoassets
Follows Morocco's framework where Morocco administers.
Treaties
No independent DTT network. Recognition affects treaty practical operability.
Frequently asked
What tax framework applies in Western Sahara?
Moroccan framework (DGI) applies in areas under Moroccan administration. SADR Ministry of Finance operates parallel framework in Tindouf-based and SADR-administered areas. International recognition affects tax-residency-certificate operability.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- International tax overview sources · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Western Sahara as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.