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MA

Morocco

Northern Africa MAD

MA Β· MAR Β· #57 Β· 26 cities

Nomad score 57/100 Compare
Top income tax 37.0% Worldwide system
Corporate tax 20.0%
VAT 20.0% standard rate
Tax residency 183 days 67 tax treaties

Morocco tax profile

Data year: 2026

Tax system
Worldwide Worldwide income taxation for residents. Non-residents are taxed on Moroccan-source income only.
Top PIT rate
37.0%
Corporate tax rate
20.0%
VAT
20.0%
Capital gains tax
20.0% Real estate: 20% on the gain (minimum tax 3% of the sale price). Listed shares: 15%; other shares and bonds: 20%. Portfolio dividend and interest income on financial instruments uses separate flat rates (for example 12.5% on domestic dividends).
Social security (employee)
6.7%
Social security (employer)
21.1%
Dividend withholding
11.3%
Interest withholding
10.0%
Royalty withholding
10.0%
Treaty count
67
Tax authority: Direction GΓ©nΓ©rale des ImpΓ΄ts (DGI) Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
MAD 0 MAD 99,999,999 20.0% $0 – $10,101,010
MAD 100,000,000 and above 35.0% $10,101,010 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
MAD 0 MAD 40,000 0.0% $0 – $4,040
MAD 40,000 MAD 60,000 10.0% $4,040 – $6,060
MAD 60,000 MAD 80,000 20.0% $6,060 – $8,080
MAD 80,000 MAD 100,000 30.0% $8,080 – $10,100
MAD 100,000 MAD 180,000 34.0% $10,100 – $18,180
MAD 180,000 and above 37.0% $18,180 +
Local currency: MAD

Tax residency

Days threshold
183 days
Residency rules
Tax residence follows, in order: permanent home in Morocco; centre of economic interests; or presence for more than 183 days in any 365-day period (continuous or not).
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
February 28
Annual income tax return due by 28 February following the calendar tax year.

Sources

Change history

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% β†’ 11.25%, employer social security 16.98% β†’ 21.09%, treaty count 58 β†’ 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

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