Tools / Tax & VAT
Morocco corporate income tax (IS) calculator
Free Morocco calculator. Compute Morocco corporate tax under 2024 rates: 10% up to MAD 300,000 net profit, 20% to 1,000,000, 31% above; 35% for banks and insurers. Minimum contribution 0.5%.
Corporate tax due
325.000 MAD
Effective rate
21.67%
Breakdown by bracket (progressive schedule)
| Bracket | Rate | Taxable profit | Tax |
|---|---|---|---|
| 0 – 300.000 MAD | 10% | 300.000 MAD | 30.000 MAD |
| 300.000 – 1.000.000 MAD | 20% | 700.000 MAD | 140.000 MAD |
| above 1.000.000 MAD | 31% | 500.000 MAD | 155.000 MAD |
Source: General Tax Code (CGI) 2024, article 19 — progressive corporate income tax schedule.
Information, not legal advice. This calculator is provided for guidance only. Consult a professional about your situation.
How this calculator works
- Enter the inputs above. Provide the figures the calculator asks for — wages, dates, contract type, etc. We use only the values you enter; nothing leaves your browser.
- We apply the Moroccan-law rule. Morocco corporate income tax (IS) calculator runs the formula defined by MA-CGI Article 19. The math follows the official text, not a third-party shortcut.
- Read the result and the breakdown. The headline number is shown alongside any caps, eligibility flags, and step-by-step working so you can verify the figure against your contract or the law.
- Take next steps. If the result confirms a right or obligation you want to act on, consider a lawyer admitted to the Bar in Morocco for edge cases, or browse the Q&A library for follow-up questions.
Moroccan law sources
This calculator follows the rules in the Moroccan laws below — every figure traces back to a specific article.
- MA-CGI Article 19— Article 19 — taux de l'IS
Related questions answered on moroccolaw.ai
Information, not legal advice. This calculator is for orientation only. Specific situations vary — consult a lawyer admitted to the Bar in Morocco for advice on your matter.