Morocco

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Tax authorities

Ministry of Economy and Finance
Bd. Med V. Quartier Administratif
Rabat – Chellah, Morocco
Tel: +212 5 37 67 75 01 to 08
Fax: +212 5 37 67 75 27 / 28
Email: internet@finances.gov.ma
Website: www.finances.gov.ma

Tax rates at a glance

(As of September 2012)

Corporate income tax rate	30% (a)
Capital gains tax rate	10%
Branch profits tax rate	30% (a)
Branch remittance tax rate	10%

Withholding tax	(b)
Dividends	10%
Interest	10%
Royalties from patents and licences	15%

Net operating losses (years)
Carryback	n/a
Carryforward	4 (c)

37% for leasing companies and credit institutions
The rate can be reduced under an applicable tax treaty.
The portion of a loss that relates to depreciation may be carried forward indefinitely.