Morocco Corporate Income Tax
Detailed corporate income tax rates and rules for Morocco in 2026.
Corporate TaxMAD
Morocco's 2026 corporate tax reform established a unified standard rate of 20% for most companies, with 35% applying to companies with net taxable income of MAD 100 million or more. Credit institutions, banks, and insurance companies face a 40% rate. Companies in Casablanca Finance City enjoy a 0% rate for five years then 15%. Free zone companies pay 0% for five years then 15%. Export companies also benefit from reduced rates.
Standard Rate
20%
Small Business Rate
20%
How Morocco Corporate Tax compares
Morocco’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Africa’s regional average of 27.1%.
Morocco
20%
Africa average
27.1%
Global average
22.2%
