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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Morocco: Admissible and inadmissible taxes

Admissible for credit under the agreement:

Tax on public and private salaries, emoluments, fees, wages, pensions and life annuities (prélèvement sur les traitements publics et privés, indemnités et émoluments, les salaires, les pensions et les rentes viagères) (replaced 1989).

Tax on urban real property and taxes related thereto (taxe urbaine et taxes qui y sont rattachées).

Agricultural tax (impôt agricole).

Complementary tax on the total income of individuals (contribution complémentaire sur le revenu global des personnes physiques) (replaced 1989).

Tax on income from shares or corporate rights and assimilated income (taxe sur les produits des actions ou parts socials et revenus assimilés).

Tax on gains from real property (taxe sur les profits immobiliers).

Tax on urban land (impôt sur les terrains urbains).

National solidarity tax (participation à la solidariténationale).


Business tax (impôt des patentes)

Flat rate tax (Law of 31 December 1986) (Foreign construction companies)