Morocco Withholding tax rates
Morocco Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 10% to 11.25%, cited to CGI art. 19-IV-B, art. 73 and art. 247-XXXVII-C (dividend trajectory, as unified by the Loi de Finances 2025: 'un barème unique de taux de RAS applicable à tous les dividendes versés, quelle que soit l'année de réalisation des bénéfices dont ils sont issus', in force since 1 Jan 2026. Last checked on 10 Aug 2026 against corroborating sources; the primary instrument itself was not read.
Official source: CGI art. 19-IV-B, art. 73 and art. 247-XXXVII-C secondary · Last checked 2026-08-10 · source fingerprint
The withholding taxes Morocco levies on payments to non-residents under the Code Général des Impôts (CGI) - the retenue à la source on dividends (produits des actions, on a legislated step-down from 15% to 10%), on interest (produits de placements à revenu fixe), and the 10% tax on 'produits bruts' covering royalties, technical assistance and remuneration for most services rendered by non-residents (CGI art. 15) - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Direction Générale des Impôts (DGI).
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| Current value | 10–11.25% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2026-01-01 |
| Official source | CGI art. 19-IV-B, art. 73 and art. 247-XXXVII-C (dividend trajectory, as unified by the Loi de Finances 2025: 'un barème unique de taux de RAS applicable à tous les dividendes versés, quelle que soit l'année de réalisation des bénéfices dont ils sont issus' - 'a single withholding-rate schedule applicable to all dividends paid, whatever the year the underlying profits were realised'); CGI art. 15 (produits bruts) and art. 19 (taux) |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The DGI's consolidated CGI 2026 PDF could not be parsed directly in this pass; rates and the dividend trajectory are established from converging secondary sources - Deloitte Société d'Avocats' LF 2025 note (French wording quoted), PwC Worldwide Tax Summaries Morocco ('all payments of all kinds of services rendered by non-resident entities are subject to WHT at the rate of 10%'; 11.25% dividend rate for 2026; 10% interest with the >10-year foreign-currency loan exemption) and Upsilon Consulting's CGI-2026 dividend schedule citing art. 19-IV-B and 247-XXXVII-C. The operative CGI sentences themselves were not captured verbatim. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Morocco withholds at 11.25% on dividends (in 2026), 10% on interest and 10% on the broad 'produits bruts' category (royalties and most service fees), so a caller must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them - and for pure service fees treaties often eliminate the 10% produits-bruts tax entirely where the remuneration is not a royalty under the treaty. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. DIVIDEND STEP-DOWN: the Loi de Finances 2023 cut the 15% rate progressively, and the Loi de Finances 2025 unified the schedule so the rate depends only on the DISTRIBUTION year, whatever year the profits arose: 12.5% for 2025 distributions, 11.25% for 2026 distributions, 10% from 2027. The old rule keeping pre-2023 profits at 15% is gone. The 11.25% entry below is therefore the rate for any dividend paid during 2026.
Get it programmatically
curl https://afriref.dev/v1/ma/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ma/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ma/withholding-taxOther Morocco series: Bank Al-Maghrib key policy rate (taux directeur) · Statutory legal interest (taux légal) · VAT standard rate (TVA taux normal) · VAT registration threshold · Minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Mozambique · Namibia · Niger · Nigeria · Republic of the Congo · all 34