Morocco

Non-resident entities are subject to income tax at normal CIT rates derived from all profits or income relating to property that they own, activities that they carry on, and profit-making transactions that they carry out in Morocco.

The taxation is levied to the portion of income allocable to the branch located in Morocco.

In addition, a 15% 'branch tax' applies to a non-resident’s after-tax profits. Some treaties may provide protection against the application of the branch tax.

For resident entities having branches in Morocco, the income is taxable in the hands of the head office at normal CIT rates.