VAT, Professional tax, income tax, corporate tax…By and large, the taxation system related to investment in Morocco also includes stamp and registration fees together with local taxes.
The Casablanca-Settat RIC provides you with the information you need to help you operate in a clear and predictable taxation environment.
Find all information about the Moroccan Tax System in the General Administration of Taxes website : www.tax.gov.ma
Corporate Tax (IS)
The corporate tax applies to income and profits of :
- ● Companies irrespective of their form and their purpose (excluding de facto companies comprising only individuals and fiscally transparent real estate companies and Economic Interest Groups);
- ● Public institutions and other legal entities carrying out profit-making activities;
- ● Associations and legally recognized organizations;
- ● Fund created by law or by agreement;
- ● Coordination centers of non-resident companies.
Gradual convergence to a unified tax rate by 2026
| Rate |
Scope |
Conditions of Application |
Exclusions |
| 20 % |
Companies subject to Corporate Tax |
-Net taxable profit < 100 million MAD
-Threshold maintained for 3 consecutive fiscal years
|
The three-year rule does not apply if the excess arises from non-recurring income |
| 35 % |
Companies subject to Corporate Tax |
Net taxable profit ≥ 100 million MAD |
Exempt from this rate and eligible for a 20% rate:
Service companies with CFC status
Companies established in Industrial Acceleration Zones
Companies created after 01/01/2023 that have signed an agreement with the State for an investment of ≥ 1.5 billion MAD in tangible assets, with the condition of retaining them for at least 10 years
|
| 40 % |
Credit institutions and similar entities, Bank Al-Maghrib, the Deposit & Management Fund (CDG), and insurance & reinsurance companies. |
Rate independent of profit |
Five-year exclusion for microfinance institutions incorporated as limited companies that have benefited from the transfer of assets and liabilities from microfinance associations |
For more details on this tax, including its scope, taxable base, and rules for its settlement, please refer to the 2026 General Tax Code.
Income Tax (IR)
The income tax applies to income and profits of individuals and legal entities which have not opted to be subject to corporate tax.
The categories of income concerned by this tax are:
- ● business income ;
- ● agricultural income ;
- ● wages, salaries and similar income ;
- ● income and profit from rent ;
- ● income and profit from movable capital.
The following table shows the taxing graduation related to the “IR”:
| Annual Income (MAD) |
Taxing Rate |
| 0 to 40 000 |
0 % |
| 40 001 to 60 000 |
10 % |
| 60 001 to 80 000 |
20 % |
| 80 001 to 100 000 |
30 % |
| 100 001 to 180 000 |
34 % |
| Over 180 000 |
37 % |
It is worth noting that there are several specific rates according to the income nature. To know more, please consult the General Tax Code 2026.
Value Added Tax (VAT)
The VAT is a tax levied on turnover for all industry, trade, handicraft related activities, together with liberal professions and import activities, when they are all exercised in Morocco.
It also applies to transactions indicated in Article 89 of the General Tax Code, conducted by persons other than non-entrepreneurs who operate on regular or occasional basis regardless of their legal status, legal entity type or the kind of their interference.
There are two main VAT rates: 10% and 20%. To find out more, please consult the General Tax Code 2026.
Professional Tax
Any natural or legal person, Moroccan national or foreigner, exercising a professional activity in Morocco is liable for a professional tax.
Are also liable for this tax all funds created on basis of law or authorities enacted conventions which are not legal-entity holders, and whose management is entrusted to a public or private organization. Therefore, Taxation is applicable under the name of their managing organization.
The professional tax is defined on annual rental value of stores, shops, factories, workshops, warehouses and all premises or locations used to exercise a taxable activity.
Professional tax rates are defined as follows:
| Profession Group |
Taxing rate |
| Group 3 |
10 % |
| Group 2 |
20 % |
| Group 1 |
30 % |
For more information, please consult the provisions on professional tax: local taxation
Municipal Service Tax
The municipal service tax is levied annually at the location of the properties subject to this tax, in the name of the owner or usufructuary, and, failing that, in the name of the possessor or occupant, on:
- • Built properties and constructions of any kind;
- • Equipment, tools, and all means of production subject to professional tax.
This tax applies within :
- • Urban perimeters established in accordance with the provisions of Law No. 131-12.
- • Centers designated by regulatory means;
- • Summer, winter, and thermal resorts, with the taxable perimeter defined by regulation;
- • Areas not mentioned above but covered by a development plan.
The municipal services tax rates are set as follows:
| Tax rate |
Taxable assets |
| 10.50% |
Assets located within urban perimeters, designated centers, and summer, winter, and thermal resorts |
| 6.50% |
Assets located in areas not mentioned above and covered by a development plan
|
To know more, please read the text explaining the municipal service tax: taxe_services_communaux.pdf ↗
To know more, please visite the Ministry of Economy and Finance's website : finances.gov.ma ↗
For more information, please refer to the provisions on the municipal services tax: local taxation ↗
Stamp Duties
Stamp duties apply to acts, documents, books or registers irrespective of their form, which are established for the title or justification of a right, of an obligation or a discharge and, in general, to record a legal fact or legal relationship.
For more information, please visit the website of The General Tax Administration ↗
Registration Fees
Registration is a formality to which are subject deeds and other agreements. It gives rise to the levy of a tax called "registration fee". Registration is meant to give a definite date to private deeds and ensure recordkeeping.
For more information, please visit the website of The General Tax Administration ↗
