Top income tax
37.0%
Worldwide system
Corporate tax
20.0%
VAT
20.0%
standard rate
Tax residency
183 days
58 tax treaties
Morocco tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Moroccan-sourced income only.
- Top PIT rate
- 37.0%
- Corporate tax rate
- 20.0%
- VAT
- 20.0%
- Capital gains tax
- 20.0% Capital gains on property: 20% on profit (minimum 3% of sale price). Capital gains on securities: 15% for equities, 20% for bonds.
- Social security (employee)
- 6.7%
- Social security (employer)
- 17.0%
- Dividend withholding
- 15.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 58
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MAD 0 | MAD 40,000 | 0.0% |
| MAD 40,000 | MAD 60,000 | 10.0% |
| MAD 60,000 | MAD 80,000 | 20.0% |
| MAD 80,000 | MAD 100,000 | 30.0% |
| MAD 100,000 | MAD 180,000 | 34.0% |
| MAD 180,000 | and above | 37.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if has permanent home in Morocco, has center of economic interests in Morocco, or stays continuously or discontinuously for 183+ days in any 365-day period.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
- Filing deadline
- February 28
Sources
- PwC Worldwide Tax Summaries - Morocco (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates