Category · Q&A index
Tax & VAT
VAT (20%), income tax, corporate tax, DGI filings.
20%
Standard VAT rate on goods and services
30%
Corporate income tax rate for limited companies
90DAYS
Filing deadline for annual corporate tax return
50000MAD
Minimum turnover threshold for VAT registration
Start here
01
I need to know my business's tax requirements
Understand corporate tax obligations for different business structures in Morocco, including SARLs, SNCs, and foreign companies operating locally.
1 question
02
I'm setting up a nonprofit or association
Learn about corporate income tax exemptions available for non-profit associations, agricultural cooperatives, and other exempt entities under Moroccan law.
03
I'm in a partnership and want to change our tax status
Discover whether your partnership (SNC) can opt into corporate tax treatment and what options are available for tax optimization.
6 answered questions
I need to know my business's tax requirements
Other questions
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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.
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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.
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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.
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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.
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Is my non-profit association exempt from corporate income tax?
Non-profit associations are exempt from corporate income tax for statutory activities only, not commercial operations or non-compliant housing activities.