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Morocco

Corp Tax: 22.75%Setup: 2,160 MADIncorporate: 9 daysData Quality: 97%

Tax Rates

Corporate Tax

22.75%Verified Mar 2026

Small Business Rate

17.5%

Capital Gains

20%Verified Mar 2026

Personal Income (Top)

37%Verified Mar 2026

VAT

20%Verified Mar 2026

VAT Reduced Rates

0%, 10%

Dividend Withholding

11.25%Verified Mar 2026

Tax System

System Type

territorialVerified Mar 2026

Foreign Income Taxed

CFC Rules

NoVerified Mar 2026

Transfer Pricing

mediumVerified Mar 2026

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified Mar 2026

Crypto Tax

unclearVerified Mar 2026

Participation Exemption

AvailableVerified Mar 2026

Covers Dividends

Yes

Covers Capital Gains

International

Total Treaties

78Verified Mar 2026

Double Tax Agreements

Key Partners

France, Spain, Germany, United Kingdom, United States, Belgium, Netherlands, Italy, China, Canada

Exit Tax

NoVerified Mar 2026