Business Climate

Mon guide

CorporateTax

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Definition

The Corporate tax applies mandatorily to income and profits of capital companies, public institutions and other corporations that carry out lucrative transactions and on an irrevocable basis to partnerships.


CT Rates

 

·         Proportional rate

Net profit

(in MAD)

Rate

Less than or equal to 300,000

10%

From 300,001 to 1,000,000

20%

From 1,000,001 to 5,000,000

30%

More than 5,000,000

31%

 

37 %: Rate fixed for credit establishments, Bank Al Maghrib, The CDG (Caisse de Depot et de Gestion), insurance and reinsurance companies and leasing companies.

Specific rate

Specific rates and partial or total exemptions are anticipated for certain products and remunerations. Please consult the corporate tax factsheet for more information.

Source: Code Général des Impôts