Morocco Tax Rates 2026

Morocco tax rates at a glance for 2026

Morocco's tax system is governed principally by the Code Général des Impôts (CGI), as amended by the annual Finance Law. The 2026 CGI incorporates the measures applicable for the 2026 budget year.

Morocco personal income tax rates for 2026

Article 73 of the 2026 CGI provides the following progressive annual income-tax scale. The rate applies by tranche rather than as a flat rate on the taxpayer's entire income.

The IR applies to categories including professional income, agricultural income where taxable, salaries and similar remuneration, property income and gains, and income and gains from movable capital, subject to exemptions and special rules in the CGI.

Tax residence: residents and non-residents

Individuals whose tax domicile is in Morocco are generally subject to Moroccan income tax according to the territoriality provisions of the CGI. Individuals whose tax domicile is outside Morocco are generally taxable in Morocco on Moroccan-source income, subject to applicable double-tax treaties and specific source rules.

Morocco has concluded numerous tax treaties. Treaty provisions can affect residence, permanent establishment, employment income, dividends, interest, royalties and capital gains. Treaty entitlement should be checked against the applicable convention and documentary requirements.

Allowable deductions and tax relief

Deductions, abatements, exemptions and tax credits depend on the category of income and the taxpayer's circumstances. Business taxpayers may deduct qualifying expenses under the applicable real or simplified net-income regime. VAT-registered businesses may generally deduct eligible input VAT where statutory conditions are met and the expenditure relates to taxable business activity.

Corporate income tax rates in Morocco for 2026

Morocco completed the four-year corporate-tax rate convergence introduced by the 2023 Finance Law. For 2026, the principal target rates are:

Special regimes, exemptions, incentives and exclusions remain relevant for certain taxpayers, including particular activities and investment regimes. A company's effective rate should therefore be determined from its legal status, activity, profit level and any applicable special provisions.

Value Added Tax (TVA) in Morocco

VAT applies to taxable industrial, commercial, craft and professional activities carried out in Morocco and to imports. Following Morocco's multi-year VAT reform, the principal rates are increasingly centered on 20% and 10%, with exemptions, zero-rating and special treatment continuing for specified transactions.

VAT treatment is transaction-specific. Businesses should verify the 2026 CGI for the exact rate, exemption status and input-tax deduction entitlement applicable to a particular supply.

Capital gains and property income

Moroccan income tax covers several categories of capital and property gains. Real-estate profits can arise from the sale of Moroccan immovable property, transfer of real rights over such property and certain other transactions defined by Article 61 of the CGI. Taxation depends on the nature of the transaction, exemptions, the taxable gain and any applicable minimum contribution.

Income and gains from securities and other movable capital are subject to separate rules and specific rates under the CGI. The previous page's broad historical statements on fixed share-sale rates and long-term property exemptions should not be relied on without checking the current 2026 provisions.

Morocco income-tax return deadlines

Article 82 of the 2026 CGI provides different annual return deadlines according to the type of income. Subject to statutory exceptions, taxpayers with income other than professional income generally file the annual global income declaration before 1 March. Taxpayers with professional income determined under the real net-income or simplified net-income regime generally file before 1 May.

Corporate taxpayers are generally required to file the corporate tax return within the statutory period following the close of the accounting year, commonly three months after year-end, subject to the CGI and any special rules.

Tax information notice

This page provides a general overview of Moroccan taxation for 2026. Tax rates, exemptions, deductions, withholding obligations, treaty relief and filing duties may depend on the taxpayer and transaction. For a binding or transaction-specific position, consult the current CGI, Finance Law, DGI guidance and an appropriately qualified tax professional.