You're weighing a Moroccan entity against paying people there some other way, and the first thing your adviser will quote is the Morocco corporate tax rate. It has changed since the 2023 reform, and 2026 is the year the transition ends: one flat 20% rate for almost every company. This page gathers the current figures, each with its source, then shows what they mean for a small company and for a foreign business that would rather not set one up. If you're still choosing a legal form, the guide to the Moroccan SARL covers capital, fees and formation steps.
The Morocco corporate tax rate for 2026 is 20% of net taxable profit for companies earning under MAD 100 million, and 35% above that. A minimum contribution of 0.25% of turnover, with a floor of MAD 3,000, applies even when the company makes a loss.
If the real question is how to employ someone in Morocco without registering a company, start with how an employer of record in Morocco works: the provider is the legal employer, so you don't file Moroccan corporate returns for that employment.
What are the key corporate tax figures for 2026?
The figures to keep fit in one table: a 20% or 35% rate depending on a MAD 100 million profit threshold, a minimum contribution of 0.25% with a MAD 3,000 floor, four advance payments of 25%, and a solidarity levy that only touches profits of MAD 1 million or more.
| Item | 2026 figure | Source |
|---|---|---|
| Corporate tax, net taxable profit under MAD 100 million | 20% | Clicpaie, Finances News Hebdo |
| Corporate tax, net taxable profit of MAD 100 million or more | 35% | Clicpaie, Finances News Hebdo |
| Credit institutions, insurers, Bank Al-Maghrib and CDG | 40% | Clicpaie, Finances News Hebdo |
| Minimum contribution, standard rate | 0.25% of turnover excluding VAT | Upsilon Consulting, Clicpaie |
| Minimum contribution, reduced rate | 0.15% (listed essential goods) | Upsilon Consulting |
| Minimum contribution floor | MAD 3,000 | Upsilon Consulting, Clicpaie |
| Minimum contribution exemption | 36 months for a new company, 60 months at most after incorporation | Upsilon Consulting |
| Advance payments | 4 instalments of 25% of the previous year's tax | Clicpaie, Wafir |
| Social solidarity contribution | 1.5% to 5% of profit, from MAD 1 million | Deloitte, Clicpaie |
| Self-employed (auto-entrepreneur) tax on cash-basis turnover | 1% (services), 0.5% (trade, industry, crafts) | Le Brief |
| Self-employed annual ceiling | MAD 200,000 (services), MAD 500,000 (trade, industry, crafts) | Le Brief |
What is the Morocco corporate tax rate for a small company?
For a small company, the Morocco corporate tax rate in 2026 is a flat 20% of net taxable profit, applied to the whole result. The 35% rate only reaches companies with MAD 100 million of profit, and banks and insurers stay at 40%, according to Clicpaie and Finances News Hebdo.
The 2023 finance law (law 50-22) started a convergence toward these two rates. During the transition, from 2023 to 2025, intermediate brackets of 12.5%, 20% and 28.25% coexisted. They're gone in 2026, per Clicpaie, and the rate is now proportional: no bracket effect, same rate on every dirham of profit. One bit of context from Finances News Hebdo: the OECD's Corporate Tax Statistics 2026 report places Morocco among the most heavily taxed jurisdictions because of its 35% top rate, though that only bites for very large groups.
Is tax calculated on accounting profit?
No, on taxable profit. You start from the accounting result, add back non-deductible expenses (for instance those not backed by an invoice with the mandatory mentions of article 145 of the tax code, per Clicpaie), then deduct carried-forward losses: article 12 of the tax code lets a loss be deducted from the next year's profit. An accountant does this bridge every year, and it's where most gaps between expected and actual tax come from.
How do you calculate corporate tax in Morocco?
Corporate tax is calculated in three steps: taxable profit, the 20% rate, then a comparison with the minimum contribution. The minimum works as a floor, so if the calculated tax is lower, the minimum is what's due. Advance payments already made are deducted from the balance.
Take two small consulting companies, with purely illustrative figures (before the manager's pay, social charges and accountant fees):
| Case | Turnover | Expenses | Taxable result | Tax at 20% | Minimum contribution | Amount due |
|---|---|---|---|---|---|---|
| Profitable year | MAD 280,000 | MAD 130,000 | MAD 150,000 | MAD 30,000 | MAD 3,000 (floor) | MAD 30,000 |
| Loss-making year | MAD 200,000 | MAD 220,000 | -MAD 20,000 | MAD 0 | MAD 3,000 (floor) | MAD 3,000 |
In the first case the tax is far above the floor. In the second the company earns nothing yet still owes MAD 3,000, provided its 36-month exemption has ended. The MAD 20,000 loss stays available to carry forward.
What should you know about the minimum contribution?
The minimum contribution is 0.25% of turnover excluding VAT, with a floor of MAD 3,000, according to Upsilon Consulting, which points to article 144 of the tax code. It's due even in a loss year, but a new company is exempt for 36 months, capped at 60 months after incorporation.
The base includes turnover plus ancillary income, financial income and operating subsidies received. Capital gains from selling fixed assets (outside routine disposals) are left out. Two practical notes: the 36-month exemption covers only the minimum contribution, not the tax actually owed if the company is profitable from year one; and a reduced 0.15% rate exists for listed essential goods, which a services business won't use.
When are the advance payments due?
A company whose financial year follows the calendar year pays four advance instalments of 25% of the previous year's corporate tax, on 31 March, 30 June, 30 September and 31 December. The balance is paid with the return, before 31 March of the following year, per Clicpaie and Wafir.
| Instalment | Deadline (2026 financial year) | Amount |
|---|---|---|
| First advance | 31 March 2026 | 25% of the previous year's tax |
| Second advance | 30 June 2026 | 25% of the previous year's tax |
| Third advance | 30 September 2026 | 25% of the previous year's tax |
| Fourth advance | 31 December 2026 | 25% of the previous year's tax |
| Return and balance | 31 March 2027 | 2026 tax minus advances paid |
A new company has no closed prior year, so it pays no advances in year one, only the balance. For late payment, Wafir mentions a 5% surcharge plus interest of 0.5% a month. That page is a popular guide rather than an official text, so confirm exact penalties with the tax authority or an accountant before budgeting for them.
When does the social solidarity contribution apply?
The social solidarity contribution is added to corporate tax for profits of at least MAD 1 million, for 2026, 2027 and 2028: 1.5% from MAD 1 million to under 5 million, 2.5% from 5 to under 10 million, 3.5% from 10 to under 40 million, and 5% above that, according to Deloitte.
It's proportional and non-deductible (Clicpaie). For a small company making a few hundred thousand dirhams of profit, it changes nothing. It starts to matter once taxable profit passes MAD 1 million, which is a different scale from a one-person consultancy.
Local entity or self-employed status: what does the tax maths say?
A self-employed person (auto-entrepreneur) pays 1% of cash-basis turnover for services, or 0.5% for trade, industry and crafts, with no expense deduction, up to MAD 200,000 or MAD 500,000 depending on the activity, per Le Brief. A company pays 20% of profit with no turnover ceiling.
Here's an example for a services activity that collects MAD 180,000 with MAD 70,000 of real expenses (illustrative):
| Criterion | Self-employed | Company (SARL) |
|---|---|---|
| Tax base | MAD 180,000 collected | MAD 110,000 profit |
| Rate | 1% | 20% |
| Tax | MAD 1,800 | MAD 22,000, before the manager's pay |
| Bookkeeping | Minimal | Full double-entry |
| Turnover ceiling | MAD 200,000 (services) | None |
On the tax line alone the self-employed regime wins, and that's accurate as long as you stay under the ceiling. But a company also lets you go past MAD 200,000, deduct rent, equipment or a salary, hire staff, and keep profit inside the structure. The key figures for self-employed workers in Morocco lay out the ceilings with their sources.
And for a foreign business, what does this mean in practice?
If you're a foreign company that wants a developer, an accountant or a support team in Morocco, you have two broad routes. A local entity brings corporate tax at 20%, the minimum contribution, advance payments, full bookkeeping and a local accountant. An employer of record employs the person on your behalf and invoices you a fee, so there's no entity to register and no corporate return to file in Morocco for that employment. Whether your own activity creates tax exposure in Morocco is a question for your tax adviser, not something this page settles.
A fair rule of thumb: an entity makes sense with a long horizon, several hires and a plan to invest locally; an employer of record fits a first hire, a pilot team or a project you want to test before committing. The comparison of an EOR and a Moroccan entity sets the two side by side, and the guide to the cost of an EOR in Morocco breaks down what you'd pay.
To work out your own case over twelve months, talk to a WEEPO adviser with your planned headcount and budget in hand.
What should you do this week?
List the roles you plan to fill in Morocco and the budget for each. Run the two calculations from this page (20% tax and the minimum contribution) on a realistic turnover and expense forecast, then ask an accountant to confirm the taxable result. If you go the entity route, put the four advance dates in your calendar and set aside 25% of the expected tax for each.
Methodology and sources
Figures come from guides and media consulted on 29 October 2026, each cross-checked against at least two sources: Clicpaie, Finances News Hebdo, Upsilon Consulting, Wafir, Deloitte and Le Brief. The reference text is the 2026 General Tax Code published by the tax authority (articles 12, 19, 144 and 170). We couldn't open articles 19, 144 and 170 online, so check each amount with the tax authority or an accountant before acting. Worked examples are illustrative. Last verified: 29 October 2026.
Cite this page: Source: WEEPO Maroc, Morocco Corporate Tax Rate 2026: 20%, 35% and Minimum Tax, 2026, weepo.ma/en/blog/impot-societes-maroc