Yes, in principle. In Morocco, all companies are compulsorily liable to corporate income tax (IS), regardless of their form and purpose, with the sole exception of those expressly excluded by law (art. 2). A SARL therefore falls within the scope of the IS by operation of law.
Also compulsorily taxed, alongside ordinary companies, are:
- public establishments and other legal persons that carry out an operation or activities of a profit-making nature;
- associations and similar bodies;
- the Moroccan establishments of non-resident companies;
- joint ventures (sociétés en participation) comprising at least one legal person or more than five individual partners (art. 2).
Note that certain structures are, on the contrary, excluded from the scope of the IS: general partnerships (sociétés en nom collectif), limited partnerships (sociétés en commandite simple), and joint ventures with fewer than six partners, when they are made up only of individuals, as well as de facto companies between individuals and so-called "transparent" real estate companies (art. 3). Your SARL does not fall into any of these categories: it is therefore indeed subject to the IS.
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Autres questions posées par les lecteurs
Sous-questions regroupées par notre recherche — chacune renvoie vers sa réponse complète de niveau B/C.
+−Foreign Companies Taxed in Morocco?
Foreign companies are taxed in Morocco on income from Moroccan property, activities, or operations, even occasionally. Non-resident companies pay tax on gross income from Moroccan work or services.
+−Can SNC Partners Choose Corporate Tax in Morocco?
SNC partnerships in Morocco are excluded from corporate tax by default, but can make an irrevocable choice to be taxed as IS within 4 months of year-end.
+−What are Morocco's VAT rates and registration requirements?
Morocco's VAT rates are 20% standard, 14%, 10%, and 7% on specific goods/services. Register if turnover exceeds MAD 500,000 (goods) or MAD 250,000 (services). File monthly or quarterly with the DGI.
Ceci est une information juridique générale, et non un conseil juridique. Pour un conseil adapté à votre situation, consultez un avocat inscrit au barreau au Maroc.