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.
Startups and SMEs in Morocco: 20% CT rate, 36-month minimum contribution exemption, ZAI, CFC, 2022 investment charter. SARL vs SAS comparison.
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.
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.
The 10 most common non-deductible expenses for IS in Morocco: cash payments, fines, IS itself, CSS, gifts, vehicles, provisions. Art. 11 CGI explained.
Tax depreciation in Morocco: straight-line vs declining balance, standard rates, MAD 400K vehicle cap, start-up costs, permanent loss rule. Art. 10 CGI.
Morocco corporate tax exemption 2026: the 5-year myth, who is truly exempt (ZAI, CFC, industry, offshoring, hospitality) and the article 6 conditions.
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.
How to choose a corporate tax specialist in Morocco: key qualifications, daily missions, DGI interaction, and transfer pricing expertise explained.
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 calculate corporate tax (IS) in Morocco: taxable income, 20% unified rate, quarterly installments, and minimum contribution. Step-by-step 2026 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.
In Morocco, Corporate Tax is paid through provisional installments of 25% of the Corporate Tax amount from the reference fiscal year
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.
Tax regime for non-profit associations in Morocco: corporate tax (IS), VAT obligations, exemptions, and reporting duties explained by experts.
Annual tax returns for Corporate Tax in Morocco: tax income return, fee declarations, dividend and interest returns, SIMPL-IS e-filing. 2026 guide.
Which expenses are deductible from corporate tax in Morocco? Complete list: operating costs, depreciation, provisions, and non-deductible items under the CGI.