Startup & SME Tax Regime in Morocco: IS, Exemptions & Incentives
Startups and SMEs in Morocco: 20% CT rate, 36-month minimum contribution exemption, ZAI, CFC, 2022 investment charter. SARL vs SAS comparison.
Corporate Tax Filing in Morocco: SIMPL, Financial Statements & Deadlines
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 (IS): Tax Regime & Allowances
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 Asset Disposals (IS): Tax Regime and Allowances
Capital gains on fixed asset disposals under IS in Morocco: calculation, 70% allowance under Art. 247-XXXV CGI, reinvestment conditions, non-resident regime.
Corporate Tax for Foreign Companies in Morocco: Permanent Establishment & Withholding Tax
Foreign companies in Morocco: permanent establishment, 15% WHT, 8% flat rate for construction, tax treaties. Non-resident filing obligations explained.
Deductible Provisions for Corporate Tax in Morocco: Conditions and Risks
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.
Non-Deductible Expenses for Corporate Tax in Morocco: 10 Common Mistakes
The 10 most common non-deductible expenses for IS in Morocco: cash payments, fines, IS itself, CSS, gifts, vehicles, provisions. Art. 11 CGI explained.
Tax Depreciation in Morocco: Rates, Methods and IS Rules
Tax depreciation in Morocco: straight-line vs declining balance, standard rates, MAD 400K vehicle cap, start-up costs, permanent loss rule. Art. 10 CGI.
Corporate Tax Exemptions in Morocco: Free Zones, CFC & Startups
Morocco CT exemptions 2026: free zones (ZAI), CFC, hospitality, cooperatives, startups, IPO relief. Conditions, duration and post-exemption rates.
Corporate Tax in Morocco: From Accounting Profit to Taxable Income
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 — Complete Guide 2026
Corporate tax calculation in Morocco 2026: final proportional rates (20%, 35%, 40%), minimum contribution 0.25%, full history 2019-2026, CSS and practical examples.
Corporate Tax Specialist - How to Choose Your Consultant
How to choose a corporate tax specialist in Morocco: key qualifications, daily missions, DGI interaction, and transfer pricing expertise explained.
Minimum Contribution (Cotisation Minimale) Corporate Tax 2026: Calculation, Rates & Exemptions
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.
Corporate Tax Calculation (IS)
How to calculate corporate tax (IS) in Morocco: taxable income, 20% unified rate, quarterly installments, and minimum contribution. Step-by-step 2026 guide.
Finance Bill 2023: New Corporate Tax Rates
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.
Corporate Tax Provisional Installments in Morocco
In Morocco, Corporate Tax is paid through provisional installments of 25% of the Corporate Tax amount from the reference fiscal year
Tax Regime for Cooperatives in Morocco (Corporate Tax)
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)
Territoriality of corporate tax (IS) in Morocco: rules for resident and non-resident companies, permanent establishments, and occasional transactions.
Associations - What Corporate Tax (IS) Regime Applies?
Tax regime for non-profit associations in Morocco: corporate tax (IS), VAT obligations, exemptions, and reporting duties explained by experts.
Annual Tax Returns (Corporate Tax)
Annual tax returns for Corporate Tax in Morocco: tax income return, fee declarations, dividend and interest returns, SIMPL-IS e-filing. 2026 guide.
Deductible Expenses - Corporate Income Tax in Morocco
Which expenses are deductible from corporate tax in Morocco? Complete list: operating costs, depreciation, provisions, and non-deductible items under the CGI.