Real Estate Capital Gains Tax in Morocco: IR on Property Sales and Exemptions
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 Tax in Morocco: RNR, RNS and Single Professional Contribution
Professional income in Morocco: three IR regimes (RNR, RNS, CPU), revenue thresholds, taxable profit calculation and filing obligations. Tax Code 2026.
Stock Options and Free Shares in Morocco: Income Tax Regime
Stock options and free shares in Morocco: dual taxation (salary benefit + capital gain on sale), allowances and filing obligations. GTC 2026.
Income Tax on Severance Pay in Morocco: Retirement, Dismissal and Resignation
Income tax on severance pay in Morocco: dismissal (legal severance exempt × 1.5), early retirement, resignation. Calculation, exemptions and tax options.
Auto-Entrepreneur and Income Tax in Morocco: Simplified Tax Regime 2026
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.
Income Tax for Moroccan Expatriates (MRE): Obligations, Exemptions and Tax Treaties
Moroccans residing abroad (MRE) and income tax in Morocco: which income is taxable, primary residence exemptions, tax treaties and filing obligations.
Income Tax Deductions in Morocco: Housing Loan Interest, Retirement Insurance and Donations
All deductions from the overall taxable income (IR) in Morocco: housing loan interest (10%), retirement contributions, donations to associations. GTC 2026 Art. 28.
Annual Income Tax Return in Morocco: Who, When, How
Annual income tax return in Morocco: who must file, deadlines (March 1 / April 1), SIMPL, income to include and exemptions. Practical guide GTC 2026.
Income Tax calculation - Progressive scale
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.
Corporate Income Tax in Morocco (CIT)
Corporate tax (IS) in Morocco 2026: unified 20% rate, MAD 3,000 minimum contribution, quarterly payments, exemptions, and taxable base. Expert breakdown.