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Tax, accounting, auditing — explore our insights and guidance for businesses in Morocco.
25% or 50% corporate tax reduction for 3 years for companies listing on the Casablanca Stock Exchange (Art. 6-III CGI): conditions, forfeiture, worked example and shareholder taxation.
International capital gains in Morocco: non-resident share disposal (15% WHT), property gains (20% TPI), real estate-heavy companies and treaty provisions.
Morocco-UAE tax convention 1999: dividends 5-10%, interest 10%, royalties 10%, free zones, IGOC transfers. Investor advantages 2026 guide.
Morocco-Spain tax treaty 1978: dividends 10-15%, interest 10%, royalties 5-10%, salaries, permanent establishment and tax credit. 2026 guide.
IGOC 2026: 4 exchange statuses in Morocco (resident, non-resident, MRE, foreign resident). Bank accounts, transfers, investments and obligations by status.
IGOC 2026: dividend transfer guarantee, profit repatriation and disposal proceeds for foreign investors in Morocco. Conditions, documents and procedure.
Expatriate salaries in Morocco: tax residence under Art. 23 CGI, 183-day OECD rule, treaty provisions (FR, ES, BE, UAE) and IGOC transfer. 2026 guide.
Cross-border interest in Morocco: 10% WHT under Art. 15 CGI, foreign currency loan exemption, treaty rates and IGOC rules. 2026 practical guide.
Royalties in Morocco: 10% WHT under Art. 15 CGI, OECD Art. 12 royalty vs service distinction, treaty rates and practical examples. 2026 guide.
Complete checklist for the annual closing of accounts in Morocco: preparatory work, adjusting entries, financial statements and post-closing formalities.
2026 tax calendar for Morocco: all CIT, income tax, VAT, business tax and CNSS deadlines month by month. Filing dates, installments and best practices.
Complete guide to fixed assets accounting in Morocco under the CGNC: acquisition, cost of entry, depreciation, impairment, disposal and scrapping.
Guide to consolidated financial statements in Morocco: IFRS obligation for listed companies, full consolidation, proportionate consolidation and equity method.
Registration fees in Morocco in 2026: complete rate schedule, company formation exemption, deadlines, penalties and practical steps on SIMPL.
Guide to year-end adjusting entries in Morocco: accrued expenses, accrued income, prepaid expenses, deferred income, translation differences and inventory adjustments.
6 essential criteria for choosing a chartered accountant in Morocco, red flags to avoid and 10 questions to ask before signing the engagement letter.
Timeline of tax reforms in Morocco from 2020 to 2026: proportional CIT, VAT, SSC, electronic invoicing. Each Finance Law decoded year by year.
Detailed comparison of IFRS vs CGNC in Morocco: fixed assets, financial instruments, lease contracts, provisions and financial statements.
Contribution audit, merger audit and transformation audit in Morocco: legal framework, chartered accountant's missions, reports and liabilities.
Discover the 5 most frequent accounting errors in Morocco that lead the statutory auditor to issue reservations, and how to avoid them.
External borrowings in Morocco: foreign currency loans, export trade credits, MRE mortgage loans and IGOC 2026 obligations.
Exchange regime for Moroccan investment abroad: conditions (3 years, statutory auditor), 200 MDH ceiling, ADD startups 10 MDH, employee shareholding IGOC 2026.
What are the consequences when the statutory auditor issues a report with reservations? Banking, tax and legal impact. Complete guide to anticipate them.
Exchange regime for foreign investment in Morocco: transfer guarantee, foreign currency financing, disposal, liquidation and IGOC 2026 updates.
Current transfers from Morocco: foreign employee salaries, investment income, social contributions, pensions and miscellaneous transactions IGOC 2026.
E-commerce allowance in Morocco 2026: 20,000 MAD for individuals, 2 MDH for ADD-labeled startups, 5 MDH for companies. International payment card and obligations.
Exchange obligations for Moroccan exporters: repatriation within 150 days, foreign currency accounts (70%), foreign contracts and IGOC 2026 updates.
Exchange obligations for importers in Morocco: PortNet bank domiciliation, settlement deadlines, import file clearance and IGOC 2026 sanctions.
Foreign travel allowances 2026: 500,000 MAD personal ceiling, 1.5 MDH business, studies 15,000 MAD/month. Ceilings, procedures and IGOC updates.
Form a company in Morocco as a non-resident: 100% foreign capital, remote setup, taxation, repatriation of dividends. 2026 chartered-accountant guide.
Comprehensive guide to exchange control regulations in Morocco 2026: IGOC, core principles, authorized transactions, role of the Exchange Office and bank delegation.
Business insolvency in Morocco (Loi 73-17): prevention, safeguard proceedings, judicial restructuring and judicial liquidation. Complete guide.
Shareholders' agreement in Morocco: pre-emption, tag-along, drag-along, anti-dilution, non-compete and lock-up clauses. Drafting guide.
Capital reduction in Morocco: grounds, EGM procedure, creditors' right of opposition, tax implications. SA (Art. 208-217) and SARL (Art. 46).
Morocco international dividends: 15% withholding tax, treaty rates (FR, ES, BE, UAE), parent-subsidiary exemption and IGOC transfer guarantee. 2026 guide.
Complete guide to VAT for real estate developers and subdividers in Morocco: tax base (sale price − land cost), self-supply, social housing exemption Art. 92-I-28°, mixed prorata.
Commercial lease in Morocco: right to renewal (Dahir 1955), rent revision, eviction indemnity, termination and commercial property rights.
SARL general meeting in Morocco (Loi 5-96, Art. 69-75): notice, quorum, OGM and EGM majorities, written consultation, minutes and members' rights.
SASU in Morocco (Law 19-20): formation, no minimum capital, flexible governance, taxation and comparison with SARLAU. Complete guide for sole entrepreneurs.
Accounting depreciation methods in Morocco under the CGNC: straight-line, declining balance, units of production, useful lives by asset, journal entries and tax depreciation differences.
Taxation of investment income in Morocco: 10% withholding on dividends, 30% on interest, 15% on foreign-source income. Detailed Tax Code 2026 guide.
IR on capital gains from the sale of securities in Morocco: listed shares (15%), unlisted shares (20%), UCITS, exemptions and filing obligations. Tax Code 2026.
Cheque in Morocco: validity requirements (Art. 239-328), provision, certification, bounced cheques, criminal penalties and regularization procedure.
Bill of exchange and promissory note in Morocco (Art. 159-238 Commercial Code): mandatory particulars, endorsement, aval, payment and legal recourse.
Free management (lease-management) in Morocco: conditions (Art. 152-158 Commercial Code), obligations, joint liability and contract termination.
Doctor, lawyer, architect in Morocco: should you operate under IR or set up a company under IS? Comparison of rates, deductible expenses and asset protection.
Business goodwill pledge in Morocco (Art. 106-133 Code de Commerce): scope, registration with the commercial registry, creditor ranking and enforcement.
Double taxation elimination in Morocco: ordinary credit, full credit, exemption with progression. Worked examples and filing requirements. 2026 guide.
VAT filing obligations in Morocco: monthly regime (turnover ≥ 1M MAD), quarterly, SIMPL e-filing, declaration content, payment, deadlines and business cessation.
Business goodwill in Morocco: tangible and intangible elements, sale and transfer (Art. 79-103), valuation, formalities and registration duties.
Commercial registry in Morocco: registration, modifications, deregistration and role of OMPIC. Complete guide to Code de Commerce (Art. 37-74).
Merchant in Morocco: definition (Art. 6 Loi 15-95), commercial acts, legal obligations (commercial registry, accounting), commercial capacity and penalties.
VAT and participative finance in Morocco: Mourabaha, Ijara, Salam, Istisna'a, Moucharaka subject to 10% (art. 99-B-1°). Tax neutrality with conventional finance (CN 730).
VAT on export of services in Morocco: exemption art. 92, territoriality conditions, invoicing in foreign currency, suspensive regime and VAT credit refund.
Foreign currency accounts in Morocco: who can open, authorized credit/debit transactions, exporter accounts (70%), special accounts and IGOC 2026 obligations.
Taxation of rental income in Morocco: 40% flat-rate allowance, final withholding rates 10%/15%/20%, filing and optimisation. Tax Code 2026 guide.
Real estate capital gains tax in Morocco: 20% IR rate, 3% minimum contribution, principal residence exemption, detailed calculation with revaluation. Tax Code 2026.
Professional income in Morocco: three IR regimes (RNR, RNS, CPU), revenue thresholds, taxable profit calculation and filing obligations. Tax Code 2026.
Startups and SMEs in Morocco: 20% CT rate, 36-month minimum contribution exemption, ZAI, CFC, 2022 investment charter. SARL vs SAS comparison.
VAT and agriculture in Morocco: agricultural activity is out of scope (art. 87 CGI), not exempt. Agricultural equipment exempt (art. 92) or at 10% (art. 99), fertilisers exempt, voluntary registration option art. 90.
Complete guide to the 5 mandatory financial statements in Morocco under the CGNC and Law 9-88: balance sheet, income statement (CPC), ESG, funding table and ETIC.
Morocco CT filing 2026: 3-month deadline after year-end, mandatory SIMPL e-filing, financial statement contents, late penalties of 5% + 0.50%/month.
Capital gains on asset disposals under Moroccan corporate tax: calculation, holding period allowances (25-50-70%), reinvestment exemption, non-resident regime. Art. 161-163 CGI.
Capital gains on fixed asset disposals under IS in Morocco: calculation, 70% allowance under Art. 247-XXXV CGI, reinvestment conditions, non-resident regime.
Foreign companies in Morocco: permanent establishment, 10% WHT, 8% flat rate for construction, tax treaties. Non-resident filing obligations explained.
Complete guide to VAT deductions in Morocco: substantive and formal conditions (Art. 101-106 Tax Code), exclusions (passenger vehicles, cash payments >5,000 MAD), pro-rata and 5/10-year adjustments.
VAT penalties and sanctions in Morocco: surcharges for late filing and payment, ex officio assessment, criminal fines for tax fraud and 4-year statute of limitations. CGI 2026.
VAT self-assessment in Morocco: Art. 115 GTC mechanism, non-resident services, digital services Finance Act 2024, fiscal representation Art. 115, platform registration Art. 115 bis, distinction with VAT withholding tax.
VAT withholding tax in Morocco: mechanism introduced by FL 2024, rate of 75% or 100%, liable persons and filing obligations.
VAT and auto-entrepreneur in Morocco: exemption without right to deduction (art. 91-II-3°), status thresholds (500,000 / 200,000 MAD) and VAT thresholds, consequences of exceeding them and voluntary registration option (art. 90 CGI).
Deductible provisions for IS in Morocco: 3 conditions under Art. 10 CGI, doubtful debts and 12-month legal action, CFC 25%, add-back rules and investment.
VAT taxable base in Morocco: price excl. VAT, ancillary costs, included and excluded elements, self-supply, exchanges and commissions. Article 96 CGI 2026.
Payroll software comparison Morocco 2026: selection criteria, essential features, SaaS vs on-premise, and why outsourcing to a chartered accountant works best.
The 10 most common non-deductible expenses for IS in Morocco: cash payments, fines, IS itself, CSS, gifts, vehicles, provisions. Art. 11 CGI explained.
VAT suspensive regime in Morocco (art. 94 CGI): purchase under suspension for exporters, eligibility conditions, certificate, ceiling, materials ledger and penalties. 2026 guide.
Stock options and free shares in Morocco: dual taxation (salary benefit + capital gain on sale), allowances and filing obligations. GTC 2026.
Tax depreciation in Morocco: straight-line vs declining balance, standard rates, MAD 400K vehicle cap, start-up costs, permanent loss rule. Art. 10 CGI.
Voluntary VAT registration in Morocco (art. 90 CGI): who can opt in, advantages, procedure and consequences for out-of-scope operators.
Income tax on severance pay in Morocco: dismissal (legal severance exempt × 1.5), early retirement, resignation. Calculation, exemptions and filing obligations.
Employee representatives in Morocco: employee delegates, works council, elections, missions and protection against dismissal
Collective agreements in Morocco 2026: legal framework (Art. 104-134), active sectors, content, hierarchy with employment contracts, 13 new in 2025.
Auto-entrepreneur tax regime in Morocco: IR at 0.5% or 1% of turnover, 500K/200K MAD thresholds, supplementary duty, CNSS registration. GTC 2026 Art. 42 bis.
VAT on digital services in Morocco 2026: 20% rate, reverse charge by the taxable Moroccan client (Art. 115), withholding tax for clients outside the scope (Art. 117-III), platform registration (Art. 115 bis), filing obligations. Guide compliant with CGI 2026.
Moroccans residing abroad (MRE) and income tax in Morocco: which income is taxable, primary residence exemptions, tax treaties and filing obligations.
Payroll audit in Morocco 2026: 15-point verification checklist, CNSS audit preparation, common errors, and compliance best practices.
VAT on pharmaceutical products in Morocco: full exemption with right to deduction since 01/01/2024 (art. 92 CGI). Inputs at 20%, refundable credit.
Internal regulations of companies in Morocco: mandatory content, drafting procedure, disciplinary sanctions and legal obligations
VAT taxable event and chargeability in Morocco: cash basis regime (default), option for accrual basis, advances and deposits. Art. 95 of the CGI.
All deductions from the overall taxable income (IR) in Morocco: housing loan interest (10%), retirement contributions, donations to associations. GTC 2026 Art. 28.
Complete guide to hiring your first employee in Morocco 2026: CNSS registration, CDD/CDI contracts, Damancom setup, payroll, day-1 obligations.
Annual income tax return in Morocco: who must file, deadlines (March 1 / April 1), SIMPL, income to include and exemptions. Practical guide GTC 2026.
Tax-exempt allowances in Morocco 2026: complete list of non-taxable allowances, caps and exemption conditions under the General Tax Code (CGI)
VAT exemptions with right to deduction in Morocco (article 92 CGI 2026): export, pharmaceuticals, investment, social housing, agriculture. Complete guide.
Morocco corporate tax exemption 2026: the 5-year myth, who is truly exempt (ZAI, CFC, industry, offshoring, hospitality) and the article 6 conditions.
Employer social charges in Morocco 2026: CNSS breakdown 21.09%, AMO, VTT, CIMR, mutual insurance. Worked example for an 8,000 MAD salary.
CNSS sanctions Morocco 2026: late payment surcharges (3% + 0.5%/month), non-registration fines (1,000 MAD), late declarations, and audit procedures.
Categorized operator status in Morocco (Art. 17 IGOC 2026): business travel allowance 1.5 MMAD, e-commerce 1 MMAD, exporters 85%, ADII/DGI conditions and procedure.
Housing tax in Morocco 2026: progressive rates (10%, 20%, 30%), 75% reduction for primary residence, 5-year exemption for new builds and DGI online payment.
CNDP obligations for foreign companies in Morocco: territorial scope, representative, declarations, data transfers and cloud. Complete practical guide.
Complete breakdown of CNDP sanctions in Morocco: fines from 10,000 to 300,000 MAD, prison sentences, administrative penalties under Law 09-08.
CNSS contributions 2026 in Morocco: detailed employer and employee rates by branch, assessment bases, ceilings and social charges calculation
Annual leave in Morocco: legal duration (1.5 days/month), calculation, seniority bonus, compensatory allowance and employer obligations under the Labour Code
Notice period for employment contract termination in Morocco: durations by category and seniority, compensatory allowance and authorized absence under the Labour Code
Exchange Office allowances in Morocco 2026: personal travel 100,000 MAD base, business travel, studies 15,000 MAD/month, e-commerce, medical care. Full IGOC guide.
Form 2 (F2) of the Moroccan Exchange Office: definition, mandatory entries, role in investment convertibility and procedure for obtaining it from the bank.
CNSS declaration in Morocco: online filing procedure on Damancom, deadlines, late payment penalties and employer obligations
Maternity leave in Morocco: 14 weeks, CNSS daily allowance, protection against dismissal and rights of pregnant employees under the Labour Code
Salary income tax in Morocco: 2026 progressive scale, step-by-step calculation, authorised deductions and exemptions under the General Tax Code
Payslip in Morocco 2026: the 17 mandatory mentions under the Labour Code (Art. 370-375), compliant template, penalties, and record-keeping obligations.
Is your transaction subject to VAT in Morocco, exempt, or outside scope? 5-step decision tree covering Art. 89 scope, Art. 90 option, exemptions, and rates (20%, 10%). 6 practical cases: export, rental, SaaS, auto-entrepreneur.
Complete Damancom guide 2026: Mon e-ID registration, nominative salary declaration, online CNSS contribution payment, deadlines and penalties.
Legal framework for cross-border personal data transfers in Morocco: Law 09-08, CNDP authorization, contractual clauses, sanctions.
Dismissal in Morocco: legal procedure, severance pay (96 to 240 hours/year), notice period, damages and penalties under the Labour Code
Complete list of VAT exemptions without right to deduction in Morocco (article 91 CGI 2026): essential goods, healthcare, education, press, small manufacturers.
Complete guide to CNDP declarations and authorizations in Morocco. Procedures, documents, timelines and exemptions for business compliance.
Overtime in Morocco: premium rates (25%, 50%, 100%), calculation method, legal limits and employer obligations under the Labour Code (Law 65-99)
Overtime in Morocco: premium rates (25%, 50%, 100%), calculation, legal limits and employer obligations under the Labour Code
Probation period in Morocco: duration by category (manager, employee, worker), renewal, notice of termination and rights under the Labour Code
Employment contract in Morocco: fixed-term (CDD) vs permanent (CDI), mandatory clauses, employer and employee obligations under the Labour Code (Law 65-99)
VAT reform Morocco 2024-2026: convergence from 4 rates (7%, 10%, 14%, 20%) to 2 rates (20% standard, 10% reduced). Progressive timeline and impacts.
Complete guide to the CNDP and Law 09-08 in Morocco: business obligations, data subject rights, declarations, authorizations, and penalties. By Upsilon Consulting.
How to convert accounting profit into taxable income for corporate tax (IS) in Morocco: add-backs, deductions, tax base, 2026 rates. Guide + free PDF.
Corporate tax calculation in Morocco 2026: final proportional rates (20%, 35%, 40%), minimum contribution 0.25%, full history 2019-2026, CSS and practical examples.
Legal forms of companies in Morocco: SARL (LLC, flexible), SA (300,000 MAD minimum), SAS (simplified). Compared by Upsilon chartered accountants.
Withholding tax on services in Morocco: 10% rate on non-resident payments, treaty benefits, common errors, filing via SIMPL, and cash flow impact.
Complete guide to switching from auto-entrepreneur to SARL in Morocco: legal thresholds, step-by-step process, detailed costs, tax pitfalls, and AE vs SARL comparison.
Complete guide to Morocco's 2023 Investment Charter: 4 grant schemes (common, territorial, sectoral, strategic), conditions, state conventions, and tax benefits.
Complete checklist to prepare for a tax audit in Morocco: 20 essential documents, taxpayer rights, deadlines, penalties, and appeal procedures explained.
Complete table of Morocco-Africa tax treaties: withholding tax rates on dividends, interest, and royalties for 15 countries. Procedures, case studies, and BEPS impact.
Complete CNSS contribution table for Morocco 2026: employer rate 21.09%, employee 6.74%, caps, AMO, payslip example, penalties, and filing requirements.
Complete breakdown of SARL creation costs in Morocco in 2026: OMPIC, bylaws, RC, publications, hidden costs. Registration fees are exempt.
Complete guide to holding companies in Morocco: IS tax regime, 100% dividend exemption, VAT, economic substance, management fees, and capital gains.
2026 MRE tax guide: tax residence, double taxation, Morocco-France/Belgium/Canada treaties, rental income, pensions, SIMPL filing for Moroccans living abroad.
Legal framework for remote work in Morocco in 2026: employer and employee obligations, taxation, model remote work policy, and contract amendment clauses.
How to choose a corporate tax specialist in Morocco: key qualifications, daily missions, DGI interaction, and transfer pricing expertise explained.
Hotel taxation in Morocco: 5-year CIT exemption, 10% VAT rate, tourism incentives, and CFC advantages. Learn how to optimize your hotel's tax position.
Corporate income tax calculation in Morocco: proportional scale 2025-2026, transitional and target rates by bracket, Art. 6 and CFC/FIZ, minimum contribution, installments. Expert guide by Upsilon Consulting.
Physical inventory of fixed assets in Morocco: legal obligation under Law 9-88, blind count methodology, reconciliation, and discrepancy handling guide.
Public holidays in Morocco 2026: complete list of civil and religious dates, payroll impact, compensation rules, and employer obligations explained.
This article describes how the Social Solidarity Contribution introduced by the 2021 Finance Act works (updated for the 2026 Finance Act)
Complete guide to Morocco's tax treaties: objectives, key mechanisms (double taxation elimination, information exchange), and concrete examples (France, Spain, Netherlands, Canada, Germany).
Withholding tax on foreign service providers in Morocco (Booking and other online booking platforms)
Contractual audit in Morocco: definition, difference from statutory audit, engagement process, ISA standards and engagement letter 2026
Complete guide to franchising in Morocco: legal framework, franchise agreement, DIP, Law 17-97, franchisor and franchisee obligations, steps to set up and taxation.
Complete guide to electronic invoicing in Morocco 2026: legal framework, deployment timeline, technical requirements, costs, and accounting impact.
Discover the key tax measures of Morocco's Finance Law No. 50-25 for 2026: corporate tax, income tax, VAT, registration duties, withholding tax, CSS and sports companies.
Minimum contribution (cotisation minimale) for corporate tax in Morocco 2026: 0.25% standard rate (0.15% for essential goods), calculation base, 36-month exemption, link with provisional installments. Art. 144 CGI.
Prohibited agreements are commitments made by a PLC with its directors or shareholders that the law strictly forbids
Create a company in Morocco 2026: 8 steps, 2 to 3 working weeks, LLC/JSC/PLC. Complete guide by a Casablanca chartered accountant.
Discover the 7 accounting principles in Morocco, essential for reliable financial reporting under the Moroccan General Accounting Plan (PCG). Ensure transparency and compliance with national standards.
Finance Law 2025 in Morocco: new income tax brackets, withholding tax on dividends at 12.50%, vehicle depreciation ceiling, group restructuring, FIFA 2030.
Prepare a budget in Morocco in 3 steps: identify financial objectives, analyze data, and build a realistic financial plan. Expert chartered accountant guide.
holding company in Morocco is a legal structure aiming to locate participation in subsidiaries, how to establish this structure
Investment in Morocco: beginner's guide to stocks, real estate, funds, and foreign investment. Strategy, risk tolerance, and Exchange Office regulations.
Practical guide to financial reporting in Morocco: accounting law 9-88 requirements, CGNC standards, and filing obligations for companies.
Starting a business in Morocco: avoid these 17 crucial mistakes in tax compliance, legal form, market research, and financial planning.
Morocco Finance Law 2024 explained: VAT overhaul, new corporate tax rates, tax amnesty measures, and direct impact on businesses. 12 key changes summarized.
Learn why an accounting procedures manual is essential in Morocco for legal compliance, tax risk prevention, and Law 9-88 requirements.
Model J in Morocco: the Model J is a document obtained from the commercial court that aggregates information about the company
Auto-entrepreneur in Morocco: flat tax under 1%, MAD 500K revenue cap, online registration in 24h, and eligible activities. Full 2026 practical guide.
Nearshoring refers to the practice of outsourcing operations or parts of operations to a different country nearby the original country
Legal Reserve : Expert legal advice for SARLs in Morocco on legal reserves and what are the requirement in moroccan law
Crafting a Business Budget in Morocco how can upsilon consulting support your company in this process. Read this article in our blog
Company formation in Temara morocco, here are the formalities you should do. Upsilon consulting can support you
Payment deadlines in Morocco explained: Law 69-21 rules, 60-day limits, fines up to MAD 250,000, and filing obligations. Essential guide for businesses.
mergers and acquisitions in morocco, upsilon consulting is your partner of choice to optimize the process from A to Z
The overall tax situation review of the taxpayer is a procedure through which the tax administration compares income and expenses.
Holding foreign assets as a Moroccan resident? IGOC rules, 3-month declaration deadline, exchange control regulations, and regularization options explained.
Understand how operating allowances can be deducted from your taxable income in Morocco. Discover the conditions for deductibility
How to calculate corporate tax (IS) in Morocco: taxable income, 20% unified rate, quarterly installments, and minimum contribution. Step-by-step 2026 guide.
The journal book is the essential foundational document of accounting in Morocco. Discover how this document works.
Discover the importance of the general ledger for your business and how to maintain it effectively to facilitate accounting and tax management.
Discover the accounting rules in force for corporate income tax in Morocco and make sure you comply with tax obligations.
Morocco-France tax treaty explained: dividend withholding rates, permanent establishment rules, double taxation relief, and key articles. Practical guide.
Chief Financial Officer (CFO) role in Morocco: responsibilities, required qualifications, career paths, salary benchmarks, and how to become one.
Dismissal is the decision taken by the employer to terminate an open-ended employment contract in Morocco.
The SAS (Simplified Joint-Stock Company) is a legal form of company introduced by Law No. 19-20 in Morocco
Tahfiz is a recruitment incentive program in Morocco granting employers and employees tax and social security benefits
How to determine a company's value in Morocco: asset-based, DCF, and market methods. Expert guide for share transfers, mergers, and acquisitions.
Withholding tax on dividends in Morocco: progressive rate reduction from 15% to 10% by 2026, REIT regime, CFC zones, and treaty provisions. Full guide.
The 2023 Finance Bill (PLF 2023) reformed Corporate Tax rates in Morocco with a convergence toward 20% by 2026. Review the full rate schedule and timeline.
A tax audit is a procedure through which the tax authority verifies a company's accounting records to ensure compliance.
Service offshoring in Morocco 2026: tax regime (5-year CIT exemption then 20%), IAZ, CFC, export VAT, the real conditions. A chartered accountant's guide.
Morocco minimum wage 2026: SMIG is MAD 17.07/hour (MAD 3,414/month). Learn SMAG rates, seniority premiums, CNSS impact, and employer obligations.
SMIG and SMAG 2026 in Morocco: hourly rate 17.92 MAD, monthly amount, CNSS impact, employer obligations and penalties. Complete expert guide.
Statutory audit in Morocco: CAC mission, mandatory thresholds (SA, revenue > 50M MAD), ISA standards, auditor report and liabilities 2026
Accounting information is an obligation imposed on all companies in Morocco that must publish their accounts
Foreign currency operations in Morocco: CGNC accounting treatment, exchange gains and losses, tax rules under the CGI, and Exchange Office regulations explained.
Accounting is the process of recording a business's transactions to track its profitability, assets and financial position...
A financial audit in Morocco is an independent examination of financial statements by a chartered accountant or statutory auditor to certify accuracy and fairness.
Form 9421 in Morocco: annual wages and salaries return, filing deadline before 1 March, SIMPL-IR procedure, penalties, and common errors. 2026 guide.
Setting up a company in Mohammedia requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Setting up a company in Rabat requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Setting up a company in Tangier requires completing a number of formalities. Upsilon Consulting handles the formalities for you.
Setting up a company in Marrakech requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
How to get a Tax ID (Identifiant Fiscal) in Morocco: application process, required documents, ICE vs IF numbers, and where to apply. Step-by-step guide.
Social audit assesses the respect of social obligations within an entity. It allows you to measure your social risks and to cover them.
Bank reconciliation in Morocco: how to prepare a BRS, common causes of discrepancies, corrective actions, and internal control best practices.
A fraud audit is a procedure generally conducted when fraud is suspected within a company in order to confirm and quantify it.
Our bookkeeping services guarantee the compliance of your financial statements with accounting and tax regulations in Morocco.
Transfer pricing in Morocco: arm's length principle, OECD methods (Cost Plus, CUP, TNMM), documentation, and advance pricing agreements. 2026 guide.
VAT on services in Morocco: rates (20% standard, 10% reduced), taxable operations, hotel and restaurant services, non-resident rules, and filing. 2026 guide.
VAT on banking and credit operations is 10%. This VAT covers: interest, commissions, and more.
VAT on real estate transactions in Morocco covers construction work, land subdivision, and real estate development.
Judicial expertise in Morocco: registration process, specialties, expert obligations, Law 45-00, and Bill 44.22 amendments. Complete practical guide.
Self-supply VAT in Morocco under Article 89 CGI: tax base, rates, filing obligations, exemptions, and penalties for non-declaration. Full 2026 guide.
Landowners who carry out land development operations must be classified into two categories for VAT purposes.
Dismissal for gross misconduct in Morocco: grounds under Article 39, legal procedure, consequences for employees, and employer best practices.
VAT in Morocco at a glance: 20% standard rate, 10% reduced rate, exemptions, deduction rules, and 2026 reform changes. Complete guide for businesses.
Legal formalities: Our firm has a team of qualified legal specialists who can handle all formalities on your behalf.
Taxation in Morocco: Corporate Tax, PIT, VAT, local taxes, audit procedures, and 60+ double taxation treaties. Complete overview updated for 2026.
In Morocco, Corporate Tax is paid through provisional installments of 25% of the Corporate Tax amount from the reference fiscal year
The manager of an LLC (Limited Liability Company) is the person responsible for representing the company and ensuring its management.
The 2021 Finance Law strengthened the Moroccan regulatory framework for transfer pricing documentation.
A company's operating expenses are those directly related to its activity, such as purchases of goods, salaries, and more
Article 146 CGI Morocco: purchase supporting documents, mandatory invoice information, cash payment limits, tax audit risks, and best archiving practices.
A tax audit (or tax review) is a critical examination, conducted by an independent professional to assess the tax situation of a company.
The rejection of accounts by the tax authorities gives the administration a discretionary power over the tax base.
Tax consultant in Morocco: services, qualifications, costs, and when to hire one. Tax planning, compliance, audits, and transfer pricing. 2026 guide.
The tax clearance for permanent departure from Morocco is a document issued by the Moroccan tax administration. What are the procedures?
Probation period legal framework in Morocco. The probation period is the period during which either party may terminate the contract without notice or compensation.
Temporary cessation of activity in Morocco: legal framework, tax obligations, CNSS, duration (2+1 years), resumption procedure, and dissolution. 2026.
Hiring a foreign employee in Morocco: ANAPEC certificate, TAECHIR visa, CNSS registration, IR withholding, and CFC exemptions. Complete 2026 guide.
Financial audit in Morocco: learn about statutory and contractual audits, OEC standards, auditor qualifications, and certification of accounts for Moroccan companies.
Risk mapping in Morocco: identify, assess, and prioritize operational, financial, legal, and strategic risks. Methodology, COSO framework, and implementation.
SIMPL portal guide: online tax filing for CIT, VAT, and PIT in Morocco. Registration, deadlines, payment, and common issues. Updated for 2026.
Taxation in Morocco: CGI, local taxes, Corporate Tax, Income Tax, VAT, tax incentives, and 60+ double taxation treaties. Complete 2026 overview.
Download the CGNC: the code that compiles all accounting rules applicable to businesses in Morocco
Professional tax (Taxe Professionnelle) in Morocco: 3 rate classes (10%-30%), 5-year exemption for new companies, rental value base, and exemptions explained.
Does VAT apply to real estate rentals? VAT applies to commercial transactions but not to civil acts.
Disbursements are amounts a company advances on behalf of its clients, generally re-invoiced at cost. Learn the tax treatment in Morocco.
Free revaluation of fixed assets consists of substituting, in the accounting records, the current value for the original entry value.
How to execute a capital increase. Increase by a cash input, contribution in kind, or by shareholders current account. Clarification!
Legal auditor in Morocco is mandatory for "sociétés anonymes" LTDs and any company when volume of sales (turnovers) is above 50 millions MAD
The Moroccan chart of accounts is a legally binding reference document according to which companies must prepare their accounts in Morocco.
Accounting in Morocco follows the CGNC framework. Discover the 7 principles, financial statements, and regulations governing Moroccan corporate accounting.
Bookkeeping in Morocco involves entrusting a qualified professional with the recording of your company's accounting entries
VAT territoriality deals with the rules applicable to determine whether a transaction is subject to VAT based on the place of execution.
The VAT prorata deduction means that certain taxable persons may only deduct a fraction of the VAT charged on their purchases.
VAT in Morocco is a consumption tax that applies to all products and services. The standard rate is generally 20%.
Value Added Tax in Morocco: 2 rates (20% standard, 10% reduced), taxable operations, exemptions with and without deduction, filing deadlines, and 2026 reform updates.
Tax regime for cooperatives in Morocco: Corporate Tax exemption, MAD 5M threshold, VAT treatment, and accounting obligations. Updated 2026 guide.
Territoriality of corporate tax (IS) in Morocco: rules for resident and non-resident companies, permanent establishments, and occasional transactions.
Withholding tax in Morocco: dividends, interest, non-resident income, rates (10%-30%), triggering events, offsetting, and filing deadlines. 2026 guide.
Economic Interest Groups (EIG) in Morocco: formation under Law 13-97, fiscal transparency, unlimited liability, and practical use cases explained.
Transparent real estate companies in Morocco: CGI Article 3-3, Corporate Tax exclusion, conditions, TPI regime, and comparison with opaque companies.
The accrual principle is an accounting principle that requires expenses and revenue to be recorded in the fiscal year in which they occur
The going concern principle is a fundamental principle of Moroccan accounting. It is stipulated in the CGNC as a primary requirement
How to open a branch of a foreign company in Morocco in 2026: 7 steps (OMPIC negative certificate, board minutes, commercial register, BO, ICE), sample minutes & timelines.
A branch of a foreign company is an establishment that forms an integral part of a group while enjoying a degree of autonomy.
Civil companies can be an ideal structure for a number of professions whose activities are of a civil nature.
Patents in Morocco: filing criteria, OMPIC registration, Paris Convention, PCT international protection, and Law 17-97 requirements. Protect your inventions.
OMPIC in Morocco, or the Moroccan Office of Industrial and Commercial Property, is an institution whose mission is to protect industrial property
Tax regime for non-profit associations in Morocco: corporate tax (IS), VAT obligations, exemptions, and reporting duties explained by experts.
Exports in Morocco: corporate tax exemptions, VAT zero-rating, foreign exchange obligations, and reduced rates for service and goods exporters in 2026.
Deficit explanatory statement in Morocco: legal basis, filing deadlines, penalties, red flags for tax audits, and best practices for drafting it.
Permanent establishments in Morocco: CGI definition, territoriality rules, Corporate Tax obligations, and double taxation treaty provisions. Expert guide.
Annual tax returns for Corporate Tax in Morocco: tax income return, fee declarations, dividend and interest returns, SIMPL-IS e-filing. 2026 guide.
Taxation of severance pay in Morocco: income tax exemptions, CNSS treatment, MAD 1M cap, taxable excess, and employer obligations. 2026 guide.
Employee termination in Morocco: severance pay calculation (96-240h per year), notice periods, wrongful dismissal damages, and tax treatment. 2026 guide.
Intilaka program in Morocco: government-backed financing up to 1.2 million MAD at 2% interest. Eligibility, Tamwilcom guarantee, and application steps.
Preferential subscription right (PSR) in Morocco: definition, calculation, cancellation procedure under Law 17-95, and statutory auditor's role explained.
Dividend taxation in Morocco: 15% withholding tax rate, inter-company exemptions, treaty relief for non-residents, and 2026 rules. Guide for shareholders.
Gross to net salary calculator Morocco: CNSS contributions, AMO, IR progressive scale, employer charges, SMIG, and 2025 Finance Law changes explained.
A carryforward deficit is a loss that a company can use in subsequent fiscal years. What are the conditions for carrying forward losses?
Withholding tax on interest in Morocco: 20% rate for legal entities, fixed-income products, filing obligations, treaty rates, and creditability. 2026.
Transfer pricing in Morocco: documentation requirements, OECD methods, advance pricing agreements, functional analysis, and benchmarking. 2026 guide.
Expense reports in Morocco: tax deductibility rules for IS and IR, VAT recovery, reimbursement methods, and best practices to avoid audit risks.
Which expenses are deductible from corporate tax in Morocco? Complete list: operating costs, depreciation, provisions, and non-deductible items under the CGI.
CFC status in Morocco: 15% CIT rate, 5-year exemption, income tax options, eligibility criteria, and how to apply. Everything investors need to know.
Branch in Morocco 2026: legal definition (Article 37 Commercial Code), corporate tax 20% / 35%, 11.25% withholding tax, branch vs subsidiary comparison.
Fiscal representation in Morocco: the mechanics of solving the non-applicability of the VAT on imported services, and complying with Moroccan law.
Criminal liability of company directors in Morocco: misuse of assets, fictitious dividends, bankruptcy, and formation offences under Laws 17-95 and 5-96.
Transformation audit in Morocco: legal basis (Law 17-95), when mandatory, appointment procedure, report content, costs, and consequences. 2026 guide.
Converting an LLC into a PLC in Morocco is an operation decided by the partners. A contribution auditor must be appointed
Regulated agreements in Morocco: SA (Law 17-95) and SARL (Law 5-96) approval procedures, statutory auditor's role, consequences, and compliance guide.
Partners may transfer their shares. However, they must comply with certain rules that differ between a PLC and an LLC...
Collective proceedings are the measures taken to prevent business difficulties. They aim to protect creditors.
Public limited company (SA) in Morocco: minimum capital, shareholders, governance structure, incorporation steps, and tax regime under Law 17-95 explained.
Accounting software in Morocco: criteria for choosing the right solution, legal compliance, and our top picks for Moroccan businesses in 2026.
Registered office transfer in Morocco: LLC and PLC procedures, required documents, tax implications, professional tax, publication formalities, and costs.
Company domiciliation in Morocco allows you to register an LLC without a physical office. Learn the legal framework, costs, and obligations under Law 89-17.
Looking for a statutory auditor in Casablanca? Contact Upsilon Consulting, a chartered accounting and audit firm in Casablanca.
The Communal Services Tax (TSC) replaced the edilite tax in 2018. It applies to all urban built properties...
Chartered accountant in Casablanca — Upsilon Consulting, member of the Moroccan Institute of Chartered Accountants since 2011. Accounting, audit, tax advisory and business consulting in Morocco.
LLC (SARL) in Morocco: MAD 1 minimum capital, 1-50 partners, limited liability, and simple governance. Learn why 80% of investors pick this legal form.
Tax residence, tax domicile under Moroccan law and in the tax treaties signed by Morocco with France and Belgium
How to choose your Chartered Accountant in Morocco - Upsilon Consulting, a professional who will make the difference - Contact us
How to write a business plan in Morocco: executive summary, market analysis, marketing strategy, and financial projections. Step-by-step expert guide.
Corporate tax (IS) in Morocco 2026: unified 20% rate, MAD 3,000 minimum contribution, quarterly payments, exemptions, and taxable base. Expert breakdown.
Investing in Morocco: legal and tax framework for foreign investors. Investment charter, exchange regime, labor code, IP protection, and free trade zones.
VAT credit refund in Morocco: eligibility, calculation of refundable amount, filing procedure, required documents, and common rejection grounds. Guide.
Foreign investments in Morocco: fund repatriation, Form 2 of the Exchange Office, IGOC 2026 and dividend transfers. Complete guide by Upsilon Consulting.
Payroll management in Morocco: CNSS contributions, AMO, IR withholding, SMIG compliance, and outsourcing benefits. Expert chartered accountant services.
Upsilon Consulting-- Quelles sont les procédures de la décision des associés à la radiation.
Chartered accountancy in Morocco: how to become a chartered accountant, ISCAE program (DNEC), exclusive missions, fees and OEC registration. 2026 guide.
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