Do SARLs Have to Pay Corporate Tax in Morocco?

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.