Morocco & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Morocco was signed in Morocco on 26 October 2001 and is currently in force since 15 June 2007. The main features of the Double Tax Treaty Malta Morocco are as follows:

Moroccan Withholding Taxes

Dividend Income

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%.

Interest Income

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.

Royalty 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.

Other 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.

Please contact us should you require any more information on the Malta Morocco Double Tax Treaty and the unique tax planning opportunities that may arise. You can email us on enquiries@papilioservices.com or call us directly on +356 2258 2000.


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