Morocco

Individual - Foreign tax relief and tax treaties

Last reviewed - 04 April 2023

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:

Mahat Chraibi

Tax Partner, PwC Morocco

+212 5 22 99 9898

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