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HMRC internal manual

Double Taxation Relief Manual

Morocco: Interest and royalties

Moroccan tax deducted from dividends paid by a Moroccan company at the agreement rate of 25 per cent (10 per cent if the dividend is paid to a United Kingdom resident company controlling at least 10 per cent of the capital of the company paying the dividend) qualifies for credit as a direct tax (see INTM164010(c)).

The Moroccan tax on Moroccan source interest and royalties paid to a United Kingdom resident who is the beneficial owner of the income is reduced to 10 per cent (Article 11(2) and Article 12(2)).