Corporate Tax in Morocco

Overview by
Tax Base For Resident and Foreign Companies
VAT refund for nonresidents is possible under certain conditions. Access the Ministry of Economy and Finance website on fiscal issues.

Tax Rate

Normal rate 30%
Rate applying to leasing companies and credit institutions 37%
Possibility opened to Building and Public Works enterprises or Engineering enterprises 8% of their contract amount
Tax Rate For Foreign Companies
Foreign companies are subject to Moroccan Income Tax if they are in Morocco.
Under certain conditions, they can choose an alternative tax of 8% of their contract amount.
Capital Gains Taxation
Long term capital gains are taxed in Morocco at the rate of 30%.
Main Allowable Deductions and Tax Credit
There are many deduction possibilities. For more information go to Invest in Morocco website Investments Management.
Other Corporate Taxes
A 6% registration duty and a 1% real estate tax is levied at the time a real estate is purchased.
A 3% registration duty is imposed on the sale of shares  in non-listed companies.

Country Comparison For Corporate Taxation

  Morocco Middle East & North Africa United States Germany
Number of Payments of Taxes per Year 28.0 21.6 11.0 16.0
Time Taken For Administrative Formalities (Hours) 358.0 194.1 187.0 215.0
Total Share of Taxes (% of Profit) 41.7 32.8 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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