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.
Essayez le calculateur associé
Autres questions posées par les lecteurs
Sous-questions regroupées par notre recherche — chacune renvoie vers sa réponse complète de niveau B/C.
+−Can Agricultural Cooperatives Get Tax Exempt Status?
Agricultural cooperatives get IS tax exemption if they collect and sell members' raw materials, or process them with annual turnover below 10,000,000 MAD.
+−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.
+−Is a foreign company taxable in Morocco?
Yes: a foreign company is taxable in Morocco on income related to property, activities or operations it carries out there, as well as on certain gross products of work or services provided in Morocco.
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.
Did this answer your question?