Morocco – Peru
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 (Morocco) | Statutory (Peru) |
|---|---|---|---|
| Dividends | — | 20% | 5% |
| Interest | — | 0% | 30% |
| Royalties | — | 0% | 30% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Morocco | Peru |
|---|---|---|
| Corporate income tax | 32% | 29.5% |
| WHT -- dividends | 20% | 5% |
| WHT -- interest | 0% | 30% |
| WHT -- royalties | 0% | 30% |
| VAT / GST | 20% | 18% |
| Personal income (top) | 37% | 30% |
| Capital gains | 15% | 5% |
| Pillar 2 status | none | none |
Source: Direction Générale des Impôts (Moroccan Tax Authority) (as of 2026-05-30)