Morocco
Northern Africa · MA · 55 treaties
What are the main tax rates in Morocco?
Morocco has a top personal income tax rate of 37%, a corporate tax rate of 32%, and a capital gains tax of 15%.
Tax profile
| Corporate income tax | 32% |
| Withholding — dividends | 20% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 37% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the standard VAT rate in Morocco?
- The standard VAT rate in Morocco is 20%.
- How long does it take to become a tax resident in Morocco?
- It takes 183 days to establish tax residency in Morocco.
- Does Morocco have a dividend withholding tax?
- Yes, Morocco applies a dividend withholding tax of 20%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having a permanent home in Morocco
- having the centre of economic interests in Morocco
- staying in Morocco for more than 183 days during any period of 365 days
Tax residency is based on permanent home, centre of economic interest, or 183+ days, and there is a formal exit/clearance procedure with the tax administration to break residency, so one must both cease meeting the tests and complete administrative steps.
Source: Direction Générale des Impôts (via PwC summary and official expatriate tax facts)
Tax treaty network (73)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | — | — | — |
| Argentina | — | — | — |
| Austria | 10% | 10% | 10% |
| Bahrain | 10% | 10% | 10% |
| Belgium | 15% | 10% | 10% |
| Benin | 5% | 10% | 10% |
| Bulgaria | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Croatia | — | — | — |
| Cyprus | — | — | — |
| Czechia | 10% | 10% | 10% |
| Denmark | 15% | 10% | 10% |
| Egypt | 12.5% | 10% | 10% |
| Estonia | — | — | — |
| Finland | 15% | 10% | 10% |
| France | 15% | 10% | 10% |
| Gabon | — | — | — |
| Germany | 15% | 10% | 10% |
| Ghana | 10% | 10% | 10% |
| Greece | — | — | — |
| Hungary | 12% | 10% | 10% |
| Iceland | — | — | — |
| India | 10% | 10% | 10% |
| Indonesia | — | — | — |
| Iran | — | — | — |
| Ireland | 10% | 10% | 10% |
| Israel | — | — | — |
| Italy | 15% | 10% | 10% |
| Japan | 10% | 10% | 10% |
| Jordan | 10% | 10% | 10% |
| Kuwait | — | — | — |
| Latvia | 10% | 10% | 10% |
| Lebanon | 10% | 10% | 10% |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 15% | 10% | 10% |
| Madagascar | 10% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Mali | 10% | 10% | 10% |
| Malta | 10% | 10% | 10% |
| Mexico | — | — | — |
| Netherlands | 15% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| Oman | 10% | 10% | 10% |
| Pakistan | 10% | 10% | 10% |
| Peru | — | — | — |
| Poland | 15% | 10% | 10% |
| Portugal | 15% | 10% | 10% |
| Qatar | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| Saudi Arabia | 10% | 10% | 10% |
| Senegal | — | — | — |
| Singapore | 10% | 10% | 10% |
| Slovakia | — | — | — |
| Slovenia | 10% | 10% | 10% |
| South Africa | — | — | — |
| Spain | 15% | 10% | 10% |
| Sweden | — | — | — |
| Switzerland | 15% | 10% | 10% |
| Syria | 10% | 10% | 10% |
| Thailand | — | — | — |
| Tunisia | — | — | — |
| Turkey | 10% | 10% | 10% |
| Ukraine | 10% | 10% | 10% |
| United Arab Emirates | 10% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| United States of America | 15% | 10% | 10% |
| Ivory Coast | 10% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Rwanda | 8% | 10% | 10% |
| Zambia | 10% | 10% | 10% |
| Republic of Serbia | 10% | 10% | 10% |