Morocco: what is the corporate tax rate?

20%. That is the headline rate, the one ordinary companies pay.

Morocco: what is the income tax rate?

0% to 37%. Depending on the country, a flat rate or a progressive scale.

FiScore 4.6 out of 10, ranked 135th of 217: around the world average.

Morocco vs World average Compare another country

Corporate 20% · Personal 0% to 37% · VAT 20% · MAD

FiScore

135th Light Heavy

Corporate income taxheadline rate

20%

20.8%

−0.8points

Personal income taxtop bracket

37%

17%

+20.0points

VATstandard rate

20%

14%

+6.0points

Corporate income tax
Regime	Rate
Bénéfice sous 100 M MAD standard regime	20%
Bénéfice de 100 M MAD et plus	35%
Banques et assurances Bank Al-Maghrib, CDG, assurance et réassurance	40%