Morocco Withholding tax rates
Morocco Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| 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