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Morocco × Tax & International Structuring
Tax and structuring for businesses, investments and deals that cross borders. In Morocco, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Casablanca · Tuesday 3 November
19:42
Local time
What the rules say in Morocco
From the Morocco market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research61% of statements checked against a source14 checked against an official source21 checked against a secondary sourceChecked 2026-10-197 held back until checked against an official source10 topics include AI-written statements, not source-checkedNot yet professionally reviewed
Following the reform begun by Finance Law 2023, the corporate income tax rate from 2026 is 20% on taxable income below MAD 100 million and 35% on taxable income of MAD 100 million or more, with a 40% rate for credit institutions and similar bodies (including Bank Al-Maghrib and CDG) and insurance and reinsurance companies.
FY 2026 rates. PwC's significant developments page for Morocco says the rates were phased in from 2023 to 2026 and that Finance Law 2026 extends the social solidarity contribution on net taxable profit of MAD 1 million or more to 2026-2028, at 1.5% to 5%.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate is 20%, with a reduced rate of 10% for specified goods and services.
FY 2026. PwC's significant developments page says the 2024 to 2026 finance laws moved other reduced rates towards 10% and 20%.PwC Worldwide Tax Summaries · checked 2026-10-19Withholding tax applies at 11.25% on dividends for FY 2026, falling to 10% by 2027, and at 10% on interest, royalties and fees for services paid to non-residents, subject to reduction under a tax treaty.
Interest on foreign-currency loans with a maturity of more than ten years is exempt. Treaties generally limit withholding on service fees to payments that qualify as royalties.PwC Worldwide Tax Summaries · checked 2026-10-19Industrial acceleration zones (formerly free zones), such as those around Tanger Med and Kenitra, offer tax and customs incentives to qualifying enterprises.
AI-written, not source-checkedCompanies with Casablanca Finance City status are exempt from corporate income tax on export turnover for the first five years after obtaining the status and pay a reduced 20% rate afterwards.
Qualifying financial and service companies with Casablanca Finance City status.PwC Worldwide Tax Summaries · checked 2026-10-19Read the full guide: Tax, accounting and reporting · Licensing, incentives and sector rules
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WONE Global Partners in Morocco
No named lead for Tax & International Structuring yet — these WONE Global professionals already work in Morocco and can bring the right local colleague in.
Casablanca · MoroccoWONE Global Partner · Morocco
Business Law & Tax Advisor, I focus on Corporate Law, capital market, competition law, and energy law. I'm regularly involved in domestic and cross-border acquisitions, mergers and restructurings, international joint-ve…
Also in Morocco
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