Free tool

Corporate Tax Rate Calculator Morocco — 2023-2027

Determine the corporate income tax rate applicable to your business in Morocco based on fiscal year, activity type and net taxable profit. Compliant with the 2026 Tax Code.

MAD
MAD

Used to determine possible exemptions (5 or 10 years CIT, 3 years MC)

Special situations

How does this calculator work?

This calculator automatically determines the corporate income tax (CIT) rate applicable to your business in Morocco, based on the fiscal year, activity type and net taxable profit. It incorporates:

  • The final rates effective from 1 January 2026 (Art. 19-I of the Tax Code): 20%, 35% and 40%
  • The transitional rates for the 2023-2025 period (Art. 247-XXXVII-A of the Tax Code)
  • Exemptions for CFC, ZAI, exporting, hotel, and sports companies (Art. 6-II-B of the Tax Code)
  • The minimum contribution of 0.25% (Art. 144 of the Tax Code)
  • The social solidarity contribution (CSS) for profits of 1 M MAD or more
  • The calculation of provisional installments at the current fiscal year rate (Art. 247-XXXVII-B)

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