Business Climate

Mon guide


  • Add
  • Share

A simplified and modernized tax system

The Moroccan tax system, for the sake of simplification, rationalization and modernization, has been codified under the General Tax Code (CGI).

The main taxes are:

  • Income Tax concerning income and profits of individuals and private companies,
  • Corporate Tax concerning income and profits earned by companies and other legal entities,
  • Value added tax (VAT), which applies to consumer spending,
  • Registration fees and stamp duties.

Moreover, in order to encourage investment and promote certain sectors, the existing legislative provisions relating to tax incentives envisage tax exemptions in terms of common law and at the sectoral level.

  • Income Tax

  • CorporateTax

  • Value Added Tax