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Corporate tax Morocco 2026 IS rates, minimum tax and instalments
Type the taxable profit and the turnover: this corporate tax calculator for Morocco gives the 2026 corporate tax, the minimum tax, which of the two is due and the four instalments.
- 2026 IS rates: 20%, 35% and 40%, on the whole profit
- Minimum tax, with the first-36-months exemption
- Nothing is sent: the calculation runs on your device
What the law says
Corporate tax Morocco 2026: 20%, 35% and 40% rates
In 2026, corporate tax in Morocco has only three rates. Each applies to the whole profit: there is no longer a bracket scale.
| Rate | Who it applies to | Legal text |
|---|---|---|
| 20% Standard rate | Any company whose net profit stays under 100 million, whatever its sector. The rate applies to the whole profit, with no brackets. | CGI, art. 19-I-A |
| 35% Large profits | Companies whose net profit reaches 100 million, on the whole profit. Excluded: « Casablanca Finance City » service companies, companies in industrial acceleration zones and companies bound to the State by an investment agreement of at least 1.5 billion. | CGI, art. 19-I-B |
| 40% Banks and insurers | Credit institutions and similar bodies, Bank Al-Maghrib, the Caisse de dépôt et de gestion, insurance and reinsurance companies (Takaful included). | CGI, art. 19-I-C |
From 2023 to 2026: the corporate tax rate reform, year by year
The 2023 finance law brought the old rates to 20% and 35% over four years. These transition rates are only used to check a past year.
| Company | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|
| Net profit up to 300,000 | 12.5% | 15% | 17.5% | 20% |
| Net profit from 300,001 to 1,000,000 | 20% | 20% | 20% | 20% |
| Net profit above 1,000,000 and below 100,000,000 | 28.25% | 25.5% | 22.75% | 20% |
| Industrial activity, net profit below 100,000,000 | 24.5% | 23% | 21.5% | 20% |
| Casablanca Finance City and industrial acceleration zones | 16.25% | 17.5% | 18.75% | 20% |
| Net profit of 100,000,000 or more | 32% | 33% | 34% | 35% |
| Banks, insurers, Bank Al-Maghrib, CDG | 37.75% | 38.5% | 39.25% | 40% |
Official sources: General Tax Code 2026, articles 19, 20, 144, 167, 170 and 247-XXXVII (Directorate General of Taxes) · Finance Law no. 50-25 for 2026, Official Bulletin no. 7465 bis (in French) · Amounts in dirhams.
The minimum to pay
Minimum tax in Morocco: rate, floor, exemption
Even without a profit, a company pays a tax: the minimum tax. It pays the corporate tax or the minimum tax, whichever is higher (CGI, art. 144).
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0.25%
The general rate
It applies to turnover excluding VAT, other operating income, financial income and subsidies received.
-
0.15%
The reduced rate
For sales by trading companies of: petroleum products, gas, butter, oil, sugar, flour, water, electricity and medicines.
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3,000
The yearly floor
A company's minimum tax never goes below this amount, in dirhams, even with no turnover at all. It is paid at once, before the end of the 3rd month of the year (art. 170).
-
36 months
The exemption for new companies
No minimum tax during the first 36 months after operations start, and never beyond 60 months after the company was set up. Public service concession companies do not qualify.
The method
How corporate tax is calculated in Morocco
Our corporate tax Morocco calculator follows the order of the General Tax Code, in five steps.
-
Round the bases
The taxable profit and the turnover are rounded up to the next ten; each amount to pay, up to the next dirham (art. 167).
-
Pick the IS rate
IS = profit × 20% · 35% · 40%20% under 100 million of net profit, 35% from that threshold, 40% for a bank or an insurer. A loss gives no corporate tax.
-
Work out the minimum tax
CM = max(turnover × 0.25% ; 3,000) -
Keep the higher one
Tax due = max(IS ; CM) -
Pay in four instalments
The following year, four instalments of 25% of this tax, before the end of the 3rd, 6th, 9th and 12th months: for a calendar financial year, 31 March, 30 June, 30 September and 31 December. The balance is settled with the return, within three months of the year end.
Examples
Corporate tax and minimum tax examples
Three companies at the general rate, 2026 financial year. Amounts in dirhams.
| Case | IS | Minimum tax | Tax due | Try it |
|---|---|---|---|---|
| A service SARL, profit of 250,000, turnover of 2,000,000 | 250,000 × 20% = 50,000 | 2,000,000 × 0.25% = 5,000 | 50,000 (IS) | |
| A low-margin shop, profit of 10,000, turnover of 3,000,000 | 10,000 × 20% = 2,000 | 3,000,000 × 0.25% = 7,500 | 7,500 (Minimum tax) | |
| A company with a loss of 50,000, turnover of 800,000 | 0 | 800,000 × 0.25% = 2,000 → floor 3,000 | 3,000 (Minimum tax) |
The company's other tax
Business tax in Morocco: rates and calculation
The business tax (taxe professionnelle) is a local tax, separate from corporate tax: it is worked out on the annual rental value of the premises where you work, at the rate of your activity's class.
| Class | Rate | Minimum duty, urban commune | Minimum duty, rural commune |
|---|---|---|---|
| Class 3 (C3) | 10% | 300 | 200 |
| Class 2 (C2) | 20% | 600 | 300 |
| Class 1 (C1) | 30% | 1,200 | 400 |
- The class depends on the activity: it is set in the list of professions annexed to Law No. 47-06 (art. 5).
- A newly created activity is exempt for five years from the year it starts. A change of operator or a transfer is not a new activity (art. 6-II).
- The rental value cannot be lower than 3% of the cost of the land, buildings, fittings, equipment and tools (art. 7).
- A tax under 200 is not issued (art. 10). The minimum duty only concerns people who work without premises, such as street vendors (art. 9-II and 10-I).
- Since Law No. 14-25 of July 2025, the business tax has been managed by the Directorate General of Taxes.
Official sources: Law No. 47-06 on local government taxation, consolidated version of 3 July 2025, articles 5 to 10 (Ministry of Justice) · Law No. 14-25 amending Law No. 47-06, Official Bulletin No. 7418 of 3 July 2025
Frequently asked questions
Corporate tax in Morocco: your questions
What is the corporate tax (IS) rate in Morocco in 2026?
20% for a company whose net profit stays under 100 million, 35% once the net profit reaches that threshold, and 40% for banks, insurers, Bank Al-Maghrib and the CDG (article 19 of the General Tax Code). 2026 is the last step of the reform voted in 2023.
Is corporate tax worked out in brackets?
No. The rate applies to the whole profit: a company earning 120 million pays 35% on the 120 million, not only on the part above 100 million. The profit is first rounded up to the next ten (article 167).
What is the minimum tax (cotisation minimale)?
A minimum tax, due even without a profit: 0.25% of turnover excluding VAT, other operating income, financial income and subsidies. It can never go below 3,000 a year, in dirhams. The company pays the higher of the two: corporate tax or minimum tax (article 144).
Does a new company pay the minimum tax?
Not during the first 36 months after it starts operating, and never beyond 60 months after it was set up. Public service concession companies are not covered. Corporate tax is still due if it makes a profit.
When must corporate tax be paid?
In four instalments, each equal to 25% of the tax for the last closed financial year, before the end of the 3rd, 6th, 9th and 12th months of the current year. The balance is paid with the return, within three months of the year end. The minimum amount of the minimum tax is paid at once, before the end of the 3rd month (articles 20 and 170).
Does a company that went over 100 million one year go back to 20%?
Only after three years in a row below that threshold. This wait does not apply when the threshold was only reached because of the sale of fixed assets, such as premises or a machine: the company goes back to 20% as soon as its profit falls back under 100 million.
How is the business tax (taxe professionnelle) calculated?
It is a local tax: the annual rental value of the business premises, multiplied by 10%, 20% or 30% depending on the activity's class. A new activity is exempt for five years, and a tax under 200 is not issued (Law No. 47-06, articles 6, 9 and 10). Since July 2025, it has been managed by the Directorate General of Taxes.
Are my figures saved?
No. The calculation runs in your browser: nothing is sent or stored. The « Share » link only holds the figures you typed.
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