Yes, for what is connected to Morocco. Companies, whether or not they have a head office in Morocco, are taxable in respect of all the products, profits, and income relating to the property they own, the activity they carry on, and the profit-making operations they perform in Morocco, even on an occasional basis (art. 5). The right to tax may also be allocated to Morocco under double taxation avoidance conventions (art. 5).
The case of non-resident companies. A company with no head office in Morocco is also taxable in respect of the gross income listed in article 15, which it receives in consideration for works it carries out or services it renders in Morocco — whether for its own branches/establishments in Morocco or for persons domiciled or carrying on an activity in Morocco (art. 5).
The "non-intervening head office" exception. This rule does not apply where the works or services are carried out in Morocco by a Moroccan branch or establishment of the non-resident company, without the intervention of the foreign head office. In that case, the remuneration is included in the taxable result of the branch, which is then taxed as a company governed by Moroccan law (art. 5). Your connection to Morocco therefore determines the extent of your taxation.
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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.
+−Do SARLs Have to Pay Corporate Tax in Morocco?
Yes: every company, including a SARL, is compulsorily liable to corporate income tax, except for the structures expressly excluded by law.
+−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.
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