Morocco
Northern Africa · MA · 55 treaties
Tax profile
| Corporate income tax | 32% |
| Withholding — dividends | 20% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 37% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having a permanent home in Morocco
- having the centre of economic interests in Morocco
- staying in Morocco for more than 183 days during any period of 365 days
Tax residency is based on permanent home, centre of economic interest, or 183+ days, and there is a formal exit/clearance procedure with the tax administration to break residency, so one must both cease meeting the tests and complete administrative steps.
Source: Direction Générale des Impôts (via PwC summary and official expatriate tax facts)
Tax treaty network (68)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | — | — | — |
| Argentina | — | — | — |
| Austria | — | — | — |
| Bahrain | — | — | — |
| Belgium | — | — | — |
| Benin | — | — | — |
| Bulgaria | — | — | — |
| Canada | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| Cyprus | — | — | — |
| Czechia | — | — | — |
| Denmark | — | — | — |
| Egypt | — | — | — |
| Estonia | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Gabon | — | — | — |
| Germany | — | — | — |
| Ghana | — | — | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| Iceland | — | — | — |
| India | — | — | — |
| Indonesia | — | — | — |
| Iran | — | — | — |
| Ireland | — | — | — |
| Israel | — | — | — |
| Italy | — | — | — |
| Japan | — | — | — |
| Jordan | — | — | — |
| Kuwait | — | — | — |
| Latvia | — | — | — |
| Lebanon | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | — | — | — |
| Madagascar | — | — | — |
| Malaysia | — | — | — |
| Mali | — | — | — |
| Malta | — | — | — |
| Mexico | — | — | — |
| Netherlands | — | — | — |
| Norway | — | — | — |
| Oman | — | — | — |
| Pakistan | — | — | — |
| Peru | — | — | — |
| Poland | — | — | — |
| Portugal | — | — | — |
| Qatar | — | — | — |
| Romania | — | — | — |
| Russia | — | — | — |
| Saudi Arabia | — | — | — |
| Senegal | — | — | — |
| Singapore | — | — | — |
| Slovakia | — | — | — |
| Slovenia | — | — | — |
| South Africa | — | — | — |
| Spain | — | — | — |
| Sweden | — | — | — |
| Switzerland | — | — | — |
| Syria | — | — | — |
| Thailand | — | — | — |
| Tunisia | — | — | — |
| Turkey | — | — | — |
| Ukraine | — | — | — |
| United Arab Emirates | — | — | — |
| United Kingdom | — | — | — |
| United States of America | — | — | — |