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Articles on Moroccan taxation: corporate tax, VAT, income tax, tax treaties and audits.
Retirement or IFC provision: not deductible for corporate tax (Art. 10-I-F-2° CGI, DGI reply 453). Accrued paid leave: deductible accrual if computed per employee.
Business introducer and brokerage commissions in Morocco: 10% withholding tax on individuals, 5% on companies depending on the payer, Art. 151 return, 20% VAT.
Debt waiver in Morocco: taxable non-current income for the debtor (Art. 9-I-C-4°), non-deductible liberality for the creditor (Art. 11-IV). 800,000 DH case.
2027 Finance Bill: proposals under discussion, applicable CGI 2026 rules pending the published law, and the analysis note on proposed amendments.
Morocco draft finance bill 2027: 2031 target IR scale (0% up to 60,000 DH, top rate 30%), 40% IS on hydrocarbons, 45% professional expenses, 5% import advance.
Real estate developers in Morocco: for corporate tax, revenue arises on delivery (Art. 9-I-A-1° CGI), not on the NPCSI final deed. DGI ruling of 10 February 2026.
Training abroad: corporate tax deduction, 10% withholding subject to treaty and 20% VAT if used in Morocco; Article 115 conditions.
Morocco: a doubtful debt provision is deductible only if legal action is filed within 12 months (Art. 10-I-F-2° CGI). Write-off, PV de carence, reversal and VAT.
Client gifts deductible from corporate tax up to MAD 100 per unit with logo (Art. 10-I-B-1°), employee gift vouchers taxable, VAT never recoverable: 2026 rules.
Intragroup management fees: 10% withholding tax on the gross amount excl. VAT for non-resident providers (Art. 15 CGI), 20% reverse-charge VAT, TP file from MAD 50m.
Minimum contribution: 7 cases settled by the DGI. Contribution to a SARL, branch, subsidies, gross exchange gains, 0.15% rate, end of exemption (Art. 144 CGI).
Shareholder current account interest in Morocco in 2026: deductible rate capped at 2.15%, fully paid-up capital, advances capped at share capital, 20% or 30% WHT.
25% or 50% corporate tax reduction for 3 years for companies listing on the Casablanca Stock Exchange (Art. 6-III CGI): conditions, forfeiture, worked example and shareholder taxation.
International capital gains in Morocco: non-resident share disposal (15% or 20% income tax on the net gain), real estate profits (20%, 3% minimum), real estate-heavy companies and treaty provisions.
Morocco-UAE tax convention 1999: dividends 5-10%, interest 10%, royalties 10%, free zones, IGOC transfers. Investor advantages 2026 guide.
Morocco-Spain tax treaty 1978: dividends 10-15%, interest 10%, royalties 5-10%, salaries, permanent establishment and tax credit. 2026 guide.
Expatriate salaries in Morocco: tax residence under Art. 23 CGI, 183-day OECD rule, treaty provisions (FR, ES, BE, UAE) and IGOC transfer. 2026 guide.
Cross-border interest in Morocco: 10% WHT under Art. 15 CGI, foreign currency loan exemption, treaty rates and IGOC rules. 2026 practical guide.
Royalties in Morocco: 10% WHT under Art. 15 CGI, OECD Art. 12 royalty vs service distinction, treaty rates and practical examples. 2026 guide.
2026 tax calendar for Morocco: all CIT, income tax, VAT, business tax and CNSS deadlines month by month. Filing dates, installments and best practices.
Registration fees in Morocco in 2026: complete rate schedule, company formation exemption, deadlines, penalties and practical steps on SIMPL.
Timeline of tax reforms in Morocco from 2020 to 2026: proportional CIT, VAT, SSC, electronic invoicing. Each Finance Law decoded year by year.
Morocco international dividends: 15% withholding tax, treaty rates (FR, ES, BE, UAE), parent-subsidiary exemption and IGOC transfer guarantee. 2026 guide.
Complete guide to VAT for real estate developers and subdividers in Morocco: tax base (sale price − land cost), self-supply, social housing exemption Art. 92-I-28°, mixed prorata.
Taxation of investment income in Morocco: 11.25% withholding on dividends in 2026, 30% or 20% on interest, 15% on foreign-source income. Detailed Tax Code 2026 guide.
IR on capital gains from the sale of securities in Morocco: listed shares (15%), unlisted shares (20%), UCITS, exemptions and filing obligations. Tax Code 2026.
Doctor, lawyer, architect in Morocco: should you operate under IR or set up a company under IS? Comparison of rates, deductible expenses and asset protection.
Double taxation elimination in Morocco: ordinary credit, exemption with progression. Worked examples and filing requirements. 2026 guide.
VAT filing obligations in Morocco: monthly regime (turnover ≥ 1M MAD), quarterly, SIMPL e-filing, declaration content, payment, deadlines and business cessation.
VAT and participative finance in Morocco: Mourabaha, Ijara, Salam, Istisna'a, Moucharaka subject to 10% (art. 99-B-1°). Tax neutrality with conventional finance (CN 730).
VAT on export of services in Morocco: exemption art. 92, territoriality conditions, invoicing in foreign currency, suspensive regime and VAT credit refund.
Taxation of rental income in Morocco: progressive income tax scale after a 40% allowance, creditable 10% or 15% withholding tax, optional 20% final levy, filing. CGI 2026 guide.
Real estate capital gains tax in Morocco: 20% IR rate, 3% minimum contribution, principal residence exemption, detailed calculation with revaluation. Tax Code 2026.
Professional income in Morocco: three IR regimes (RNR, RNS, CPU), revenue thresholds, taxable profit calculation and filing obligations. Tax Code 2026.
Startups and SMEs in Morocco: 20% CT rate, 36-month minimum contribution exemption, ZAI, CFC, 2022 investment charter. SARL vs SAS comparison.
VAT and agriculture in Morocco: agricultural activity is out of scope (art. 87 CGI), not exempt. Agricultural equipment exempt (art. 92) or at 10% (art. 99), fertilisers exempt, voluntary registration option art. 90.
Morocco CT filing 2026: 3-month deadline after year-end, mandatory SIMPL e-filing, financial statement contents, late penalties of 5% + 0.50%/month.
Capital gains on asset disposals under Moroccan corporate tax: calculation, holding period allowances (25-50-70%), reinvestment exemption, non-resident regime. Art. 161-163 CGI.
Capital gains on fixed asset disposals under IS in Morocco: calculation, 70% allowance under Art. 247-XXXV CGI, reinvestment conditions, non-resident regime.
Foreign companies in Morocco: permanent establishment, 10% WHT, 8% flat rate for construction, tax treaties. Non-resident filing obligations explained.
Complete guide to VAT deductions in Morocco: substantive and formal conditions (Art. 101-106 Tax Code), exclusions (passenger vehicles, cash payments >5,000 MAD), pro-rata and 5/10-year adjustments.
VAT penalties and sanctions in Morocco: surcharges for late filing and payment, ex officio assessment, criminal fines for tax fraud and 4-year statute of limitations. CGI 2026.
VAT self-assessment in Morocco: Art. 115 GTC mechanism, non-resident services, digital services Finance Act 2024, fiscal representation Art. 115, platform registration Art. 115 bis, distinction with VAT withholding tax.
VAT withholding tax in Morocco: mechanism introduced by FL 2024, rate of 75% or 100%, liable persons and filing obligations.
VAT and auto-entrepreneur in Morocco: exemption without right to deduction (art. 91-II-3°), status thresholds (500,000 / 200,000 MAD) and VAT thresholds, consequences of exceeding them and voluntary registration option (art. 90 CGI).
Deductible provisions for IS in Morocco: 3 conditions under Art. 10 CGI, doubtful debts and 12-month legal action, CFC 25%, add-back rules and investment.
VAT taxable base in Morocco: price excl. VAT, ancillary costs, included and excluded elements, self-supply, exchanges and commissions. Article 96 CGI 2026.
The 10 most common non-deductible expenses for IS in Morocco: cash payments, fines, IS itself, CSS, gifts, vehicles, provisions. Art. 11 CGI explained.
VAT suspensive regime in Morocco (art. 94 CGI): purchase under suspension for exporters, eligibility conditions, certificate, ceiling, materials ledger and penalties. 2026 guide.
Stock options in Morocco: employer contribution exempt up to 10%, acquisition gain taxed on sale (Art. 57-14°), exclusion from PEA/PEE and filing obligations. GTC 2026.
Tax depreciation in Morocco: straight-line vs declining balance, standard rates, MAD 400K vehicle cap, start-up costs, permanent loss rule. Art. 10 CGI.
Voluntary VAT registration in Morocco (art. 90 CGI): who can opt in, advantages, procedure and consequences for out-of-scope operators.
Income tax on severance pay in Morocco: dismissal (exempt up to MAD 1,000,000), early retirement, resignation. Calculation, exemptions and filing obligations.
Auto-entrepreneur tax regime in Morocco: IR at 0.5% or 1% of turnover, 500K/200K MAD thresholds, supplementary duty, CNSS registration. GTC 2026 Art. 42 bis.
VAT on digital services in Morocco 2026: 20% rate, reverse charge by the taxable Moroccan client (Art. 115), withholding tax for clients outside the scope (Art. 117-III), platform registration (Art. 115 bis), filing obligations. Guide compliant with CGI 2026.
Moroccans residing abroad (MRE) and income tax in Morocco: which income is taxable, primary residence exemptions, tax treaties and filing obligations.
VAT on pharmaceutical products in Morocco: full exemption with right to deduction since 01/01/2024 (art. 92 CGI). Inputs at 20%, refundable credit.
VAT taxable event and chargeability in Morocco: cash basis regime (default), option for accrual basis, advances and deposits. Art. 95 of the CGI.
All deductions from the overall taxable income (IR) in Morocco: housing loan interest (10%), retirement contributions, donations to associations. GTC 2026 Art. 28.
Annual income tax return in Morocco: who must file, deadlines (March 1 / May 1), SIMPL, income to include and exemptions. Practical guide GTC 2026.
VAT exemptions with right to deduction in Morocco (article 92 CGI 2026): export, pharmaceuticals, investment, social housing, agriculture. Complete guide.
Morocco corporate tax exemption 2026: the 5-year myth, who is truly exempt (ZAI, CFC, industry, offshoring, hospitality) and the article 6 conditions.
Housing tax in Morocco 2026: progressive rates (10%, 20%, 30%), 75% reduction for primary residence, 5-year exemption for new primary residences and DGI online payment.
Is your transaction subject to VAT in Morocco, exempt, or outside scope? 5-step decision tree covering Art. 89 scope, Art. 90 option, exemptions, and rates (20%, 10%). 6 practical cases: export, rental, SaaS, auto-entrepreneur.
Main VAT exemptions without right to deduction in Morocco (article 91 CGI 2026): essential goods, healthcare, education, press, small manufacturers.
VAT reform Morocco 2024-2026: convergence from 4 rates (7%, 10%, 14%, 20%) to 2 rates (20% standard, 10% reduced). Progressive timeline and impacts.
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.
Withholding tax on services in Morocco: 10% rate on non-resident payments, treaty benefits, common errors, filing via SIMPL, and cash flow impact.
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 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.
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.
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)
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.
Minimum contribution (cotisation minimale) for corporate tax in Morocco 2026: 0.25% standard rate (0.15% for essential goods), calculation base, 36-month exemption, link with provisional installments. Art. 144 CGI.
How to register a company (LLC/SARL) in Morocco in 2026: 8 steps, documents, 2 to 3 weeks, official costs, 100% foreign ownership. Guide by a Casablanca accountant.
Finance Law 2025 in Morocco: new income tax brackets, withholding tax on dividends at 12.50%, vehicle depreciation ceiling, group restructuring, FIFA 2030.
holding company in Morocco is a legal structure aiming to locate participation in subsidiaries, how to establish this structure
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
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.
How to calculate corporate tax (IS) in Morocco: taxable income, 20% unified rate, quarterly installments, and minimum contribution. Step-by-step 2026 guide.
Morocco-France tax treaty explained: dividend withholding rates, permanent establishment rules, double taxation relief, and key articles. Practical guide.
Tahfiz is a recruitment incentive program in Morocco granting employers and employees tax and social security benefits
Withholding tax on dividends in Morocco: 12.5% in 2025, 11.25% in 2026 and 10% from 2027, 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.
Offshoring in Morocco 2026: 5-year corporate tax exemption then 20%, VAT-free exports, IAZ vs CFC, eligible BPO/ITO/CRM activities and how foreign firms set up.
Form 9421 in Morocco: annual wages and salaries return, filing deadline before 1 March, SIMPL-IR procedure, penalties, and common errors. 2026 guide.
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.
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.
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.
VAT in Morocco at a glance: 20% standard rate, 10% reduced rate, exemptions, deduction rules, and 2026 reform changes. Complete guide for businesses.
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 2021 Finance Law strengthened the Moroccan regulatory framework for transfer pricing documentation.
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?
Temporary cessation of activity in Morocco: legal framework, tax obligations, CNSS, duration (2+1 fiscal years), resumption procedure, and dissolution. 2026.
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.
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.
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, taxation in the name of members, unlimited liability, and practical use cases explained.
Transparent real estate companies in Morocco: CGI Article 3-3, Corporate Tax exclusion, conditions, taxation of share disposals as real estate profits, and comparison with opaque companies.
How to open a branch of a foreign company in Morocco in 2026: 7 steps (OMPIC negative certificate, board minutes, commercial register, CNSS, ICE), sample minutes & timelines.
A branch of a foreign company is an establishment that forms an integral part of a group while enjoying a degree of autonomy.
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.
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, taxable excess, and employer obligations. 2026 guide.
Dividend taxation in Morocco: 11.25% withholding tax in 2026, then 10% from 2027 (Art. 247-XXXVII-C CGI), inter-company exemptions, treaty relief for non-residents, and 2026 rules. Guide for shareholders.
A carryforward deficit is a loss that a company can use in subsequent fiscal years. What are the conditions for carrying forward losses?
For taxable resident income, withholding is 20% for companies subject to Corporate Tax. For resident individuals under the actual or simplified net income regime who provide their tax identification details, it is 20%, creditable with a right to refund; for other resident individuals it is 30%, final. Taxable interest paid to non-residents is subject to a distinct domestic rate of 10% excluding VAT, subject to exemptions and treaties.
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: 5-year CIT exemption then 20% rate, income tax options, eligibility criteria, and how to apply. Everything investors need to know.
Branch in Morocco 2026: legal definition (Article 37 Commercial Code), corporate tax 20% / 35%, 11.25% withholding tax, branch vs subsidiary comparison.
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.
The Communal Services Tax (TSC) replaced the edilite tax in 2018. It applies to all urban built properties...
Tax residence, tax domicile under Moroccan law and in the tax treaties signed by Morocco with France and Belgium
Corporate tax (IS) in Morocco 2026: unified 20% rate, MAD 3,000 minimum contribution, quarterly payments, exemptions, and taxable base. Expert breakdown.
VAT credit refund in Morocco: eligibility, calculation of refundable amount, filing procedure, required documents, and common rejection grounds. Guide.
Foreign investments in Morocco: fund repatriation, Form 2 of the Exchange Office, IGOC 2026 and dividend transfers. Complete guide by Upsilon Consulting.
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