Taxes
Morocco — Tax: Double Tax Treaties
Morocco lists 50 treaty entries, 49 countries plus the Arab Maghreb Union, and gives residents credit for withholding tax paid in treaty countries.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Morocco, Foreign tax relief and tax treatiesLast reviewed: 2026-10-23
Key facts
- The PwC list has 50 entries, covering 49 countries plus the Arab Maghreb Union.
- Residents are entitled to tax credits for withholding tax paid on certain income from other treaty countries.
- Foreign-source income is otherwise taxable in Morocco unless a treaty excludes it.
- Check the tax authority for the treaty applying to your income.
Steps
- Determine if a tax treaty applies — Unclear process for finding and verifying treaty details
- Verify treaty terms with relevant authorities — Unclear process for confirming treaty applicability and terms