A practical overview of Moroccan corporate tax rates, the minimum contribution and instalments under the 2026 General Tax Code.
Corporate income tax in Morocco 2026
- The general rate is 20% when taxable profit is below MAD 100 million.
- A 35% rate applies at or above that threshold, subject to statutory exceptions.
- Specific financial institutions are subject to a 40% rate.
Corporate tax in Morocco: rates, minimum contribution and controls.
The general rate is 20% when taxable profit is below MAD 100 million.
A practical overview of Moroccan corporate tax rates, the minimum contribution and instalments under the 2026 General Tax Code. Updated 11 July 2026
A 35% rate applies at or above that threshold, subject to statutory exceptions.
A practical overview of Moroccan corporate tax rates, the minimum contribution and instalments under the 2026 General Tax Code. Updated 11 July 2026
Specific financial institutions are subject to a 40% rate.
A practical overview of Moroccan corporate tax rates, the minimum contribution and instalments under the 2026 General Tax Code. Updated 11 July 2026
Official sourceCode général des impôts 2026 ↗