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.
Morocco has tax treaties with the following countries:
|Arab Maghreb Union||France||Malaysia||Singapore|
|China (People's Republic)||Jordan||Poland||United Arab Emirates|
|Czech Republic||Korea (Republic of)||Portugal||United Kingdom|