Morocco

Individual - Foreign tax relief and tax treaties

Last reviewed - 26 July 2024

Foreign tax relief

Unless specifically excluded by a treaty, foreign-source income earned by a Moroccan resident is taxable in Morocco.

Residents are entitled to tax credits for withholding tax (WHT) paid on certain types of income from other tax treaty countries.

Tax treaties

Morocco has tax treaties with the following countries:

Arab Maghreb Union Germany Madagascar Serbia
Austria Ghana Malaysia Singapore
Bahrain Hungary Malta Slovenia
Belgium India Netherlands Spain
Benin Ireland Norway Switzerland
Bulgaria Italy Oman Syria
Canada Japan Pakistan Turkey
China (People's Republic) Jordan Poland Ukraine
Czech Republic Korea (Republic of) Portugal United Arab Emirates
Denmark Latvia Qatar United Kingdom
Egypt Lebanon Romania United States
Finland Lithuania Russia
France Luxembourg Saudi Arabia