WONE Global's guide to Morocco records this change under tax and reporting. Each statement below has been checked against the source it links to.
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 · Morocco - Corporate - Taxes on corporate income ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Morocco can advise on that.











