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Withholding Tax Calculator — Morocco
Identify the applicable withholding tax rate in Morocco: corporate tax, income tax, and VAT. Interactive decision tree compliant with the 2026 Tax Code.
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Simulators, calculators and practical guides to manage your tax and accounting in Morocco.
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Corporate Tax Rate Calculator Morocco
Determine the corporate income tax rate applicable to your company in Morocco based on the fiscal year, activity type and net profit. CGI 2026 compliant.
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VAT Qualification Tool — Morocco
Determine the VAT regime applicable to your activity in Morocco: standard 20% rate, reduced rates, exemptions with or without right to deduct. Compliant with 2026 Tax Code.
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Net / Gross Salary Simulator Morocco
Calculate your net salary from gross or estimate gross from net in Morocco. Free simulator: CNSS, AMO, IR 2026 brackets, dependents deduction.
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Regulation 📖 Practical guide
PDF
CNDP Leaflet — Personal Data Protection in Morocco
Download the official CNDP leaflet on personal data protection in Morocco. Law 09-08, data subjects' rights, business obligations, and penalties.
· Upsilon Consulting
reglementation/cndp ⚖️ Legal text
PDF
Law 09-08 on Personal Data Protection
Download the full text of Law 09-08 on the protection of individuals with regard to the processing of personal data in Morocco.
· Upsilon Consulting
Fiscalité 📄 Guide pratique
PDF
Practical VAT Guide — Morocco 2026
Comprehensive guide to VAT in Morocco 2026: scope, rates, exemptions, deductions, suspension regime, filing obligations, withholding tax and self-assessment. Based on the 2026 Tax Code, Circular 717 and Circulars 730-737.
· Salaheddine Yatim
Taxation 📖 Practical guide
PDF
Guide — Corporate Tax Base Determination in Morocco (2026)
Download the Upsilon guide on corporate tax base determination in Morocco: from accounting profit to taxable income, add-backs, deductions, CGI Articles 8-12.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Ivory Coast Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Ivory Coast for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Sultanate of Oman Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Sultanate of Oman for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Portugal Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Portugal for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Qatar Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Qatar for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Senegal Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Senegal for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Syria Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Syria for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Turkey Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Turkey for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Ukraine Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Ukraine for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
UMA Tax Treaty — Arab Maghreb Union
Download the UMA (Arab Maghreb Union) tax treaty for the elimination of double taxation. Full text in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Vietnam Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Vietnam for the elimination of double taxation. Full text: dividends, interest, royalties and administrative assistance.
· Salaheddine Yatim
Taxation 📝 Upsilon technical note
PDF
VAT Territoriality in Morocco – Focus on VAT
Comprehensive guide on VAT territoriality in Morocco: destination principle (Art. 88 GTC), goods delivery, B2B/B2C services, reverse charge, tax representation and practical cases.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Saudi Arabia Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Saudi Arabia for the elimination of double taxation. Convention signed in 2015, full text available in PDF format.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Belgium Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 5974 regarding the Morocco–Belgium tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Romania Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 5736 regarding the Morocco–Romania tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Bulgaria Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 4958 regarding the Morocco–Bulgaria tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Denmark Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 4958 regarding the Morocco–Denmark tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Netherlands Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 4948 regarding the Morocco–Netherlands tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Switzerland Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 4948 regarding the Morocco–Switzerland tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Poland Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 4696 regarding the Morocco–Poland tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Corporate law ⚖️ Legal text
PDF
Commercial Code — Law No. 15-95
Download the Moroccan Commercial Code (Law No. 15-95), consolidated version as of December 19, 2019. Merchant status, business assets, commercial contracts, negotiable instruments, insolvency proceedings.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Canada Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 3516 regarding the Morocco–Canada tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 📄 Convention fiscale
PDF
Morocco–Germany Tax Treaty — Elimination of Double Taxation
Download the extract from Official Gazette No. 3340 regarding the Morocco–Germany tax treaty for the elimination of double taxation. Summary: dividends, interest, royalties, permanent establishment.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Netherlands Tax Treaty — Convention for Avoidance of Double Taxation
Download the Morocco–Netherlands tax treaty (1977) for the avoidance of double taxation and prevention of fiscal evasion. Full text covering income tax, capital, dividends and royalties.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–France Tax Treaty — Elimination of Double Taxation
Download the Morocco–France tax treaty for the elimination of double taxation. Full text: dividends, interest, royalties, permanent establishment and administrative assistance.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Bahrain Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Bahrain for the elimination of double taxation. Extract from Official Gazette No. 4922.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Benin Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Benin for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Cameroon Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Cameroon for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–China Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and China for the elimination of double taxation. Extract from Official Gazette No. 5733.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–South Korea Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and South Korea for the elimination of double taxation. Extract from Official Gazette No. 4831.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Croatia Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Croatia for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Egypt Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Egypt for the elimination of double taxation. Extract from Official Gazette No. 4804.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–UAE Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and the United Arab Emirates for the elimination of double taxation. Extract from Official Gazette No. 4840.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Spain Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Spain for the elimination of double taxation. Extract from Official Gazette No. 3857.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Ghana Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Ghana for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Japan Tax Treaty — Elimination of Double Taxation
Download the signed tax treaty between Morocco and Japan for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Jordan Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Jordan for the elimination of double taxation. Extract from Official Gazette No. 5735.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Lithuania Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Lithuania for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Malaysia Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Malaysia for the elimination of double taxation. Extract from Official Gazette No. 5510.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Mali Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Mali for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Malta Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Malta for the elimination of double taxation. Extract from Official Gazette No. 5731.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Pakistan Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Pakistan for the elimination of double taxation. Extract from Official Gazette No. 5990.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Serbia Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Serbia for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
Taxation 🤝 Tax treaty
PDF
Morocco–Slovenia Tax Treaty — Elimination of Double Taxation
Download the tax treaty between Morocco and Slovenia for the elimination of double taxation. Full text available in PDF format.
· Salaheddine Yatim
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