Africa · Tax guide

Morocco

Morocco is converging its corporate tax on 20%, with 35% for the largest profits, charges VAT at 20%, and offers the auto-entrepreneur regime for small individuals. Taxes are administered by the General Tax Directorate (DGI).

Updated 1 October 2026 · 0 of 8 figures checked against official sources

Check your obligations

At a glance

Corporate tax: 20%
VAT: 20%
Auto-entrepreneur: 0.5% (trade and industry) or 1% (services) of turnover
Withholding on payments abroad: 10%

Corporate tax

From 2026 companies pay 20%, and those with very large profits 35%; banks and insurers pay more. Four quarterly instalments are paid and the return is filed within three months of the year-end.

Individuals and the auto-entrepreneur regime

Individuals in business pay progressive income tax, or can choose the auto-entrepreneur regime and pay 0.5% (trade and industry) or 1% (services) of turnover up to MAD 500,000 of turnover, without charging VAT.

VAT

VAT is 20%, with reduced rates for some goods and services. Returns are monthly or quarterly depending on turnover. Electronic invoicing is being introduced in phases from 2026.

Payments abroad and transfer pricing

Royalties, technical services and interest paid to non-residents carry 10%, and dividends 10%, unless a treaty lowers them. Companies with turnover of MAD 50,000,000 or more keep transfer pricing documentation.

Key dates

Monthly or quarterlyVAT return
QuarterlyCorporate tax instalments
Within three months of the year-endCorporate tax return

Figures and sources

8 figures

Standard corporate tax rate (from 2026)20%

Code Général des Impôts, as amended by Finance Law 2023 · Art. 19
Under professional review
Corporate tax rate on net profit of MAD 100 million or more35%

Code Général des Impôts · Art. 19
Under professional review
Standard VAT rate20%

Code Général des Impôts · Art. 98
Under professional review
Auto-entrepreneur tax rates0.5% (trade and industry) or 1% (services) of turnover

Code Général des Impôts · Art. 73
Under professional review
Turnover limit for the auto-entrepreneur regime (commercial activities; MAD 200,000 for services)MAD 500,000

Code Général des Impôts
Under professional review
Withholding on royalties, services and interest paid to non-residents10%

Code Général des Impôts · Art. 15
Under professional review
Withholding on dividends (from 2026)10%

Code Général des Impôts · Art. 19
Under professional review
Turnover above which transfer pricing documentation is requiredMAD 50,000,000

Code Général des Impôts · Art. 214
Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Morocco based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Morocco (a Moroccan chartered accountant (expert-comptable)) before making compliance decisions.