First Audit · Morocco

Accounting and tax insights for Morocco

Practical, dated and source-backed accounting, tax and audit guidance for businesses operating or investing in Morocco.

Corporate income tax in Morocco 2026

A practical overview of Moroccan corporate tax rates, the minimum contribution and instalments under the 2026 General Tax Code.

Understand the scope of Moroccan VAT, the 20% standard rate, the main 10% reduced rate, exemptions and deduction requirements.

Key decisions and steps for incorporating a Moroccan limited liability company, from shareholders and articles to tax and accounting setup.