Latvia – Morocco
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Latvia) | Statutory (Morocco) |
|---|---|---|---|
| Dividends | — | 0% | 20% |
| Interest | — | 0% | 0% |
| Royalties | — | 0% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Latvia | Morocco |
|---|---|---|
| Corporate income tax | 20% | 32% |
| WHT -- dividends | 0% | 20% |
| WHT -- interest | 0% | 0% |
| WHT -- royalties | 0% | 0% |
| VAT / GST | 21% | 20% |
| Personal income (top) | 31.4% | 37% |
| Capital gains | 25.5% | 15% |
| Pillar 2 status | none | none |
Source: Direction Générale des Impôts (Moroccan Tax Authority) (as of 2026-05-30)