Individual - Foreign tax relief and tax treaties

Last reviewed - 04 April 2023

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