Morocco Tax Law 2026: Your Complete Legal Guide
Understand Morocco's tax system — income tax brackets, corporate tax, VAT, and exemptions for 2026. Free AI-powered tax legal consultation.
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Income Tax Brackets 2026
Know your exact tax bracket and monthly withholding amount.
Corporate Tax (IS)
Calculate IS and exemptions available for small businesses.
VAT in Morocco
Products and services exempt or subject to VAT in 2026.
Rental Income Tax
How to declare rental income and calculate the tax owed.
Free AI Tax Guidance
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Tax Calculator
Use our free calculator to estimate your income or rental tax.
Morocco's Tax System: An Overview
Morocco's tax system has three pillars: IR (individuals and sole traders), IS (companies), and VAT. The General Tax Directorate (DGI) oversees collection and enforcement.
Income Tax: Who Pays and How?
IR applies to all income earned by Moroccan residents: salaries, rentals, business profits. Employers withhold IR directly from salaries, while rental and business income requires self-declaration.
Morocco Tax Law FAQ
Under the 2026 Finance Law: exempt up to 40,000 MAD; 10% from 40,001 to 60,000; 20% from 60,001 to 80,000; 30% from 80,001 to 100,000; 34% from 100,001 to 180,000; 38% above 180,000 MAD.
Rental income is subject to income tax (IR) after a 40% lump-sum deduction for costs. For professional rentals, the professional tenant withholds 10-15% at source.
VAT exemptions include: basic foodstuffs (flour, sugar, milk), medicines, books and newspapers, certain solar equipment, education services, and some financial transactions.
Corporate tax (IS) ranges between 20% and 35% depending on profit level. Companies with net profits below 300,000 MAD qualify for a reduced rate.
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