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International tax guide - Morocco

 

Income tax rate 31%     Treaty Network Developed  
             
Capital gain tax rate 31%      Foreign exchange control No  
             
Branch tax rate 31%     Currency Moroccan Dirham (MAD)  
             
Withholding taxes       Treaty signed with Canada Yes   
Dividends 15%          
Interest 10%          
Royalties 10%          
Branch remittance tax 15%           
             
Net Operating Losses (years)            
Carryback 0          
Carryfoward          
             
GST/VAT Rate 20%           
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