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Tax, accounting, auditing — explore our insights and guidance for businesses in Morocco.
How to convert accounting profit into taxable income for corporate tax (IS) in Morocco: add-backs, deductions, tax base, 2026 rates. Guide + free PDF.
Corporate tax calculation in Morocco 2026: final proportional rates (20%, 35%, 40%), minimum contribution 0.25%, full history 2019-2026, CSS and practical examples.
LLC, SAS, or PLC? Compare all legal forms of companies in Morocco for 2026: capital requirements, liability, and tax implications. Choose the right structure.
Withholding tax on services in Morocco: 10% rate on non-resident payments, treaty benefits, common errors, filing via SIMPL, and cash flow impact.
Complete guide to switching from auto-entrepreneur to SARL in Morocco: legal thresholds, step-by-step process, detailed costs, tax pitfalls, and AE vs SARL comparison.
Complete guide to Morocco's 2023 Investment Charter: 4 grant schemes (common, territorial, sectoral, strategic), conditions, state conventions, and tax benefits.
Complete checklist to prepare for a tax audit in Morocco: 20 essential documents, taxpayer rights, deadlines, penalties, and appeal procedures explained.
Complete table of Morocco-Africa tax treaties: withholding tax rates on dividends, interest, and royalties for 15 countries. Procedures, case studies, and BEPS impact.
Complete CNSS contribution table for Morocco 2026: employer rate 21.09%, employee 6.74%, caps, AMO, payslip example, penalties, and filing requirements.
Complete breakdown of SARL creation costs in Morocco in 2026: OMPIC, bylaws, RC, publications, hidden costs. Registration fees are exempt.
Complete guide to holding companies in Morocco: IS tax regime, 100% dividend exemption, VAT, economic substance, management fees, and capital gains.
2026 MRE tax guide: tax residence, double taxation, Morocco-France/Belgium/Canada treaties, rental income, pensions, SIMPL filing for Moroccans living abroad.
Legal framework for remote work in Morocco in 2026: employer and employee obligations, taxation, model remote work policy, and contract amendment clauses.
How to choose a corporate tax specialist in Morocco: key qualifications, daily missions, DGI interaction, and transfer pricing expertise explained.
Hotel taxation in Morocco: 5-year CIT exemption, 10% VAT rate, tourism incentives, and CFC advantages. Learn how to optimize your hotel's tax position.
Corporate income tax calculation in Morocco: proportional scale 2025-2026, transitional and target rates by bracket, Art. 6 and CFC/FIZ, minimum contribution, installments. Expert guide by Upsilon Consulting.
Physical inventory of fixed assets in Morocco: legal obligation under Law 9-88, blind count methodology, reconciliation, and discrepancy handling guide.
Public holidays in Morocco 2026: complete list of civil and religious dates, payroll impact, compensation rules, and employer obligations explained.
This article describes how the Social Solidarity Contribution introduced by the 2021 Finance Act works (updated for the 2026 Finance Act)
Complete guide to Morocco's tax treaties: objectives, key mechanisms (double taxation elimination, information exchange), and concrete examples (France, Spain, Netherlands, Canada, Germany).
Withholding tax on foreign service providers in Morocco (Booking and other online booking platforms)
The term contractual audit refers to any non-statutory financial audit. It is an examination of accounts to certify the financial statements.
Complete guide to franchising in Morocco: legal framework, franchise agreement, DIP, Law 17-97, franchisor and franchisee obligations, steps to set up and taxation.
Complete guide to electronic invoicing in Morocco 2026: legal framework, deployment timeline, technical requirements, costs, and accounting impact.
Discover the key tax measures of Morocco's Finance Law No. 50-25 for 2026: corporate tax, income tax, VAT, registration duties, withholding tax, CSS and sports companies.
Prohibited agreements are commitments made by a PLC with its directors or shareholders that the law strictly forbids
Create a company in Morocco in 5 steps: negative certificate, articles, registration, CNSS, and bank account. Costs from MAD 3,000. Full 2026 guide.
Discover the 7 accounting principles in Morocco, essential for reliable financial reporting under the Moroccan General Accounting Plan (PCG). Ensure transparency and compliance with national standards.
Setting up a company in Morocco: step-by-step guide covering legal forms, costs, timelines, OMPIC registration, and tax compliance for 2026.
Finance Law 2025 in Morocco: new income tax brackets, withholding tax on dividends at 12.50%, vehicle depreciation ceiling, group restructuring, FIFA 2030.
Prepare a budget in Morocco in 3 steps: identify financial objectives, analyze data, and build a realistic financial plan. Expert chartered accountant guide.
holding company in Morocco is a legal structure aiming to locate participation in subsidiaries, how to establish this structure
Investment in Morocco: beginner's guide to stocks, real estate, funds, and foreign investment. Strategy, risk tolerance, and Exchange Office regulations.
Practical guide to financial reporting in Morocco: accounting law 9-88 requirements, CGNC standards, and filing obligations for companies.
Starting a business in Morocco: avoid these 17 crucial mistakes in tax compliance, legal form, market research, and financial planning.
Morocco Finance Law 2024 explained: VAT overhaul, new corporate tax rates, tax amnesty measures, and direct impact on businesses. 12 key changes summarized.
Learn why an accounting procedures manual is essential in Morocco for legal compliance, tax risk prevention, and Law 9-88 requirements.
Model J in Morocco: the Model J is a document obtained from the commercial court that aggregates information about the company
Auto-entrepreneur in Morocco: flat tax under 1%, MAD 500K revenue cap, online registration in 24h, and eligible activities. Full 2026 practical guide.
Nearshoring refers to the practice of outsourcing operations or parts of operations to a different country nearby the original country
Legal Reserve : Expert legal advice for SARLs in Morocco on legal reserves and what are the requirement in moroccan law
Crafting a Business Budget in Morocco how can upsilon consulting support your company in this process. Read this article in our blog
Company formation in Temara morocco, here are the formalities you should do. Upsilon consulting can support you
Payment deadlines in Morocco explained: Law 69-21 rules, 60-day limits, fines up to MAD 250,000, and filing obligations. Essential guide for businesses.
mergers and acquisitions in morocco, upsilon consulting is your partner of choice to optimize the process from A to Z
The overall tax situation review of the taxpayer is a procedure through which the tax administration compares income and expenses.
Holding foreign assets as a Moroccan resident? IGOC rules, 3-month declaration deadline, exchange control regulations, and regularization options explained.
Understand how operating allowances can be deducted from your taxable income in Morocco. Discover the conditions for deductibility
How to calculate corporate tax (IS) in Morocco: taxable income, 20% unified rate, quarterly installments, and minimum contribution. Step-by-step 2026 guide.
The journal book is the essential foundational document of accounting in Morocco. Discover how this document works.
Discover the importance of the general ledger for your business and how to maintain it effectively to facilitate accounting and tax management.
Discover the accounting rules in force for corporate income tax in Morocco and make sure you comply with tax obligations.
Morocco-France tax treaty explained: dividend withholding rates, permanent establishment rules, double taxation relief, and key articles. Practical guide.
Chief Financial Officer (CFO) role in Morocco: responsibilities, required qualifications, career paths, salary benchmarks, and how to become one.
Dismissal is the decision taken by the employer to terminate an open-ended employment contract in Morocco.
The SAS (Simplified Joint-Stock Company) is a legal form of company introduced by Law No. 19-20 in Morocco
Tahfiz is a recruitment incentive program in Morocco granting employers and employees tax and social security benefits
How to determine a company's value in Morocco: asset-based, DCF, and market methods. Expert guide for share transfers, mergers, and acquisitions.
Withholding tax on dividends in Morocco: progressive rate reduction from 15% to 10% by 2026, REIT regime, CFC zones, and treaty provisions. Full guide.
The 2023 Finance Bill (PLF 2023) reformed Corporate Tax rates in Morocco with a convergence toward 20% by 2026. Review the full rate schedule and timeline.
A tax audit is a procedure through which the tax authority verifies a company's accounting records to ensure compliance.
Service offshoring in Morocco: 5-year Corporate Tax exemption, 20% reduced rate, VAT exemption, P2I zones, and CRM/BPO/ITO eligible activities explained.
Morocco minimum wage 2026: SMIG is MAD 17.07/hour (MAD 3,414/month). Learn SMAG rates, seniority premiums, CNSS impact, and employer obligations.
The statutory audit (commissariat aux comptes) is a legally mandated engagement under several Moroccan laws. It applies in particular to PLCs.
Accounting information is an obligation imposed on all companies in Morocco that must publish their accounts
Foreign currency operations in Morocco: CGNC accounting treatment, exchange gains and losses, tax rules under the CGI, and Exchange Office regulations explained.
Accounting is the process of recording a business's transactions to track its profitability, assets and financial position...
A financial audit in Morocco is an independent examination of financial statements by a chartered accountant or statutory auditor to certify accuracy and fairness.
Form 9421 in Morocco: annual wages and salaries return, filing deadline before 1 March, SIMPL-IR procedure, penalties, and common errors. 2026 guide.
Setting up a company in Mohammedia requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Setting up a company in Rabat requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Setting up a company in Tangier requires completing a number of formalities. Upsilon Consulting handles the formalities for you.
Setting up a company in Marrakech requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
How to get a Tax ID (Identifiant Fiscal) in Morocco: application process, required documents, ICE vs IF numbers, and where to apply. Step-by-step guide.
Social audit assesses the respect of social obligations within an entity. It allows you to measure your social risks and to cover them.
Bank reconciliation in Morocco: how to prepare a BRS, common causes of discrepancies, corrective actions, and internal control best practices.
A fraud audit is a procedure generally conducted when fraud is suspected within a company in order to confirm and quantify it.
Our bookkeeping services guarantee the compliance of your financial statements with accounting and tax regulations in Morocco.
Transfer pricing in Morocco: arm's length principle, OECD methods (Cost Plus, CUP, TNMM), documentation, and advance pricing agreements. 2026 guide.
VAT on services in Morocco: rates (20% standard, 10% reduced), taxable operations, hotel and restaurant services, non-resident rules, and filing. 2026 guide.
VAT on banking and credit operations is 10%. This VAT covers: interest, commissions, and more.
VAT on real estate transactions in Morocco covers construction work, land subdivision, and real estate development.
Judicial expertise in Morocco: registration process, specialties, expert obligations, Law 45-00, and Bill 44.22 amendments. Complete practical guide.
Self-supply VAT in Morocco under Article 89 CGI: tax base, rates, filing obligations, exemptions, and penalties for non-declaration. Full 2026 guide.
Landowners who carry out land development operations must be classified into two categories for VAT purposes.
Dismissal for gross misconduct in Morocco: grounds under Article 39, legal procedure, consequences for employees, and employer best practices.
VAT in Morocco at a glance: 20% standard rate, 10% reduced rate, exemptions, deduction rules, and 2026 reform changes. Complete guide for businesses.
Legal formalities: Our firm has a team of qualified legal specialists who can handle all formalities on your behalf.
Taxation in Morocco: Corporate Tax, PIT, VAT, local taxes, audit procedures, and 60+ double taxation treaties. Complete overview updated for 2026.
In Morocco, Corporate Tax is paid through provisional installments of 25% of the Corporate Tax amount from the reference fiscal year
The manager of an LLC (Limited Liability Company) is the person responsible for representing the company and ensuring its management.
The 2021 Finance Law strengthened the Moroccan regulatory framework for transfer pricing documentation.
A company's operating expenses are those directly related to its activity, such as purchases of goods, salaries, and more
Article 146 CGI Morocco: purchase supporting documents, mandatory invoice information, cash payment limits, tax audit risks, and best archiving practices.
A tax audit (or tax review) is a critical examination, conducted by an independent professional to assess the tax situation of a company.
The rejection of accounts by the tax authorities gives the administration a discretionary power over the tax base.
Tax consultant in Morocco: services, qualifications, costs, and when to hire one. Tax planning, compliance, audits, and transfer pricing. 2026 guide.
The tax clearance for permanent departure from Morocco is a document issued by the Moroccan tax administration. What are the procedures?
Probation period legal framework in Morocco. The probation period is the period during which either party may terminate the contract without notice or compensation.
Temporary cessation of activity in Morocco: legal framework, tax obligations, CNSS, duration (2+1 years), resumption procedure, and dissolution. 2026.
Hiring a foreign employee in Morocco: ANAPEC certificate, TAECHIR visa, CNSS registration, IR withholding, and CFC exemptions. Complete 2026 guide.
Financial audit in Morocco: learn about statutory and contractual audits, OEC standards, auditor qualifications, and certification of accounts for Moroccan companies.
Risk mapping in Morocco: identify, assess, and prioritize operational, financial, legal, and strategic risks. Methodology, COSO framework, and implementation.
SIMPL portal guide: online tax filing for CIT, VAT, and PIT in Morocco. Registration, deadlines, payment, and common issues. Updated for 2026.
Taxation in Morocco: CGI, local taxes, Corporate Tax, Income Tax, VAT, tax incentives, and 60+ double taxation treaties. Complete 2026 overview.
Download the CGNC: the code that compiles all accounting rules applicable to businesses in Morocco
Professional tax (Taxe Professionnelle) in Morocco: 3 rate classes (10%-30%), 5-year exemption for new companies, rental value base, and exemptions explained.
Does VAT apply to real estate rentals? VAT applies to commercial transactions but not to civil acts.
Disbursements are amounts a company advances on behalf of its clients, generally re-invoiced at cost. Learn the tax treatment in Morocco.
Free revaluation of fixed assets consists of substituting, in the accounting records, the current value for the original entry value.
How to execute a capital increase. Increase by a cash input, contribution in kind, or by shareholders current account. Clarification!
Legal auditor in Morocco is mandatory for "sociétés anonymes" LTDs and any company when volume of sales (turnovers) is above 50 millions MAD
The Moroccan chart of accounts is a legally binding reference document according to which companies must prepare their accounts in Morocco.
Accounting in Morocco follows the CGNC framework. Discover the 7 principles, financial statements, and regulations governing Moroccan corporate accounting.
Bookkeeping in Morocco involves entrusting a qualified professional with the recording of your company's accounting entries
VAT territoriality deals with the rules applicable to determine whether a transaction is subject to VAT based on the place of execution.
The VAT prorata deduction means that certain taxable persons may only deduct a fraction of the VAT charged on their purchases.
VAT in Morocco is a consumption tax that applies to all products and services. The standard rate is generally 20%.
Value Added Tax in Morocco: 2 rates (20% standard, 10% reduced), taxable operations, exemptions with and without deduction, filing deadlines, and 2026 reform updates.
Tax regime for cooperatives in Morocco: Corporate Tax exemption, MAD 5M threshold, VAT treatment, and accounting obligations. Updated 2026 guide.
Territoriality of corporate tax (IS) in Morocco: rules for resident and non-resident companies, permanent establishments, and occasional transactions.
Withholding tax in Morocco: dividends, interest, non-resident income, rates (10%-30%), triggering events, offsetting, and filing deadlines. 2026 guide.
Economic Interest Groups (EIG) in Morocco: formation under Law 13-97, fiscal transparency, unlimited liability, and practical use cases explained.
Transparent real estate companies in Morocco: CGI Article 3-3, Corporate Tax exclusion, conditions, TPI regime, and comparison with opaque companies.
The accrual principle is an accounting principle that requires expenses and revenue to be recorded in the fiscal year in which they occur
The going concern principle is a fundamental principle of Moroccan accounting. It is stipulated in the CGNC as a primary requirement
Guide to establishing a branch of a foreign company in Morocco: legal requirements, registration process, and subsidiary vs branch comparison.
A branch of a foreign company is an establishment that forms an integral part of a group while enjoying a degree of autonomy.
Civil companies can be an ideal structure for a number of professions whose activities are of a civil nature.
Patents in Morocco: filing criteria, OMPIC registration, Paris Convention, PCT international protection, and Law 17-97 requirements. Protect your inventions.
OMPIC in Morocco, or the Moroccan Office of Industrial and Commercial Property, is an institution whose mission is to protect industrial property
Tax regime for non-profit associations in Morocco: corporate tax (IS), VAT obligations, exemptions, and reporting duties explained by experts.
Exports in Morocco: corporate tax exemptions, VAT zero-rating, foreign exchange obligations, and reduced rates for service and goods exporters in 2026.
Deficit explanatory statement in Morocco: legal basis, filing deadlines, penalties, red flags for tax audits, and best practices for drafting it.
Permanent establishments in Morocco: CGI definition, territoriality rules, Corporate Tax obligations, and double taxation treaty provisions. Expert guide.
Annual tax returns for Corporate Tax in Morocco: tax income return, fee declarations, dividend and interest returns, SIMPL-IS e-filing. 2026 guide.
Taxation of severance pay in Morocco: income tax exemptions, CNSS treatment, MAD 1M cap, spreading system, and employer obligations. 2026 guide.
Employee termination in Morocco: severance pay calculation (96-240h per year), notice periods, wrongful dismissal damages, and tax treatment. 2026 guide.
Intilaka program in Morocco: government-backed financing up to 1.2 million MAD at 2% interest. Eligibility, Tamwilcom guarantee, and application steps.
Preferential subscription right (PSR) in Morocco: definition, calculation, cancellation procedure under Law 17-95, and statutory auditor's role explained.
Dividend taxation in Morocco: 15% withholding tax rate, inter-company exemptions, treaty relief for non-residents, and 2026 rules. Guide for shareholders.
Gross to net salary calculator Morocco: CNSS contributions, AMO, IR progressive scale, employer charges, SMIG, and 2025 Finance Law changes explained.
A carryforward deficit is a loss that a company can use in subsequent fiscal years. What are the conditions for carrying forward losses?
Withholding tax on interest in Morocco: 20% rate for legal entities, fixed-income products, filing obligations, treaty rates, and creditability. 2026.
Transfer pricing in Morocco: documentation requirements, OECD methods, advance pricing agreements, functional analysis, and benchmarking. 2026 guide.
Expense reports in Morocco: tax deductibility rules for IS and IR, VAT recovery, reimbursement methods, and best practices to avoid audit risks.
Which expenses are deductible from corporate tax in Morocco? Complete list: operating costs, depreciation, provisions, and non-deductible items under the CGI.
CFC status in Morocco: 15% CIT rate, 5-year exemption, income tax options, eligibility criteria, and how to apply. Everything investors need to know.
A branch in Morocco is an independent establishment that is part of a group, often set up as an alternative to [creating a company in Morocco](/en/create-a-company-in-morocco/). Unlike a subsidiary, a branch does not have a legal personality.
Fiscal representation in Morocco: the mechanics of solving the non-applicability of the VAT on imported services, and complying with Moroccan law.
Criminal liability of company directors in Morocco: misuse of assets, fictitious dividends, bankruptcy, and formation offences under Laws 17-95 and 5-96.
Transformation audit in Morocco: legal basis (Law 17-95), when mandatory, appointment procedure, report content, costs, and consequences. 2026 guide.
Converting an LLC into a PLC in Morocco is an operation decided by the partners. A contribution auditor must be appointed
Regulated agreements in Morocco: SA (Law 17-95) and SARL (Law 5-96) approval procedures, statutory auditor's role, consequences, and compliance guide.
Partners may transfer their shares. However, they must comply with certain rules that differ between a PLC and an LLC...
Collective proceedings are the measures taken to prevent business difficulties. They aim to protect creditors.
Public limited company (SA) in Morocco: minimum capital, shareholders, governance structure, incorporation steps, and tax regime under Law 17-95 explained.
Accounting software in Morocco: criteria for choosing the right solution, legal compliance, and our top picks for Moroccan businesses in 2026.
Registered office transfer in Morocco: LLC and PLC procedures, required documents, tax implications, professional tax, publication formalities, and costs.
Company domiciliation in Morocco allows you to register an LLC without a physical office. Learn the legal framework, costs, and obligations under Law 89-17.
Looking for a statutory auditor in Casablanca? Contact Upsilon Consulting, a chartered accounting and audit firm in Casablanca.
The Communal Services Tax (TSC) replaced the edilite tax in 2018. It applies to all urban built properties...
Chartered accountant in Casablanca — Upsilon Consulting, member of the Moroccan Institute of Chartered Accountants since 2011. Accounting, audit, tax advisory and business consulting in Morocco.
LLC (SARL) in Morocco: MAD 1 minimum capital, 1-50 partners, limited liability, and simple governance. Learn why 80% of investors pick this legal form.
Tax residence, tax domicile under Moroccan law and in the tax treaties signed by Morocco with France and Belgium
How to choose your Chartered Accountant in Morocco - Upsilon Consulting, a professional who will make the difference - Contact us
How to write a business plan in Morocco: executive summary, market analysis, marketing strategy, and financial projections. Step-by-step expert guide.
Corporate tax (IS) in Morocco 2026: unified 20% rate, MAD 3,000 minimum contribution, quarterly payments, exemptions, and taxable base. Expert breakdown.
Investing in Morocco: legal and tax framework for foreign investors. Investment charter, exchange regime, labor code, IP protection, and free trade zones.
VAT credit refund in Morocco: eligibility, calculation of refundable amount, filing procedure, required documents, and common rejection grounds. Guide.
Foreign exchange regime for foreign investments in Morocco, updated IGOC 2026. Guarantees granted to foreign investors and full convertibility rules.
Payroll management in Morocco: CNSS contributions, AMO, IR withholding, SMIG compliance, and outsourcing benefits. Expert chartered accountant services.
Upsilon Consulting-- Quelles sont les procédures de la décision des associés à la radiation.
Wondering how to enter the chartered accountancy profession in Morocco? Upsilon Consulting answers your question