Morocco & Malta Double Tax Treaty

The Double Tax Treaty Malta Morocco states that the maximum Moroccan withholding tax on dividends distributed by a Morocco resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Moroccan resident company, is 6.5%.

In all other cases, the maximum Moroccan withholding tax is 10%.

The Double Tax Treaty Malta Morocco sets out a maximum Moroccan withholding tax of 10% on interest paid by a Moroccan resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Morocco sets out a maximum Moroccan withholding tax of 10% on royalties paid by a Moroccan resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Morocco states that pensions and other similar remuneration from Moroccan sources to a Maltese resident individual may only be taxed in Malta.

However, this does not apply for pensions paid by the government of Morocco or one of its political subdivisions or under the social security legislation of Morocco, which are taxable in Morocco only.