🇲🇦 Tax Overview — Morocco

Limited Liability Company (SARL)

Morocco applies progressive corporate tax rates: 20% on net profits up to MAD 100 million, and 35% on profits above MAD 100 million. A minimum contribution (cotisation minimale) of 0.4–0.75% of turnover applies even if the company is loss-making. VAT is 20% standard rate, with reduced rates of 7%, 10%, and 14% for specific goods and services. Withholding tax of 15% on dividends paid to non-residents (reducible under treaties). Companies registered in Casablanca Finance City (CFC) benefit from a 15% reduced corporate tax rate and exemptions on foreign-sourced income for the first 5 years. Morocco has 60 double tax treaties.