This article outlines the key features of Morocco’s corporate tax regime for companies in 2025, including the progressive tax rates, minimum contributions, and current surtaxes mandated by local authorities. All figures are provided in Moroccan Dirham (MAD), with practical, concise explanations to help businesses navigate the Moroccan tax environment.
Corporate Income Tax Rates in Morocco
Morocco applies a progressive tax regime for corporate income, meaning rates increase as taxable profits rise. The tax assessment is based on total corporate taxable income. The specific brackets for 2025 are detailed below:
| Taxable Income Bracket (MAD) | Rate (%) |
|---|---|
| 0 – 300,000 | 17.5% |
| 300,001 – 1,000,000 | 20% |
| 1,000,001 – 99,999,999 | 22.75% |
| 100,000,000 and above | 34% |
As of 2025, there are no published official figures for a standard flat rate; all corporate taxes are determined on a progressive basis according to the income brackets listed above. This allows for varying tax burdens that scale with company profits.
Surtaxes and Minimum Contributions
In addition to the main corporate tax rates, several surtaxes and minimum contributions currently apply in Morocco:
| Condition | Rate (%) |
|---|---|
| Net taxable income between 1 million and 5 million MAD (Social Solidarity Contribution, 2023-2025) | 1.5% |
| Net taxable income between 5 million and 10 million MAD (Social Solidarity Contribution, 2023-2025) | 2.5% |
| Net taxable income between 10 million and 40 million MAD (Social Solidarity Contribution, 2023-2025) | 3.5% |
| Net taxable income above 40 million MAD (Social Solidarity Contribution, 2023-2025) | 5% |
| Minimum contribution: 0.25% of turnover and other specific revenues for all companies | 0.25% |
| Minimum contribution: 0.15% for sales of petroleum products, gas, butter, oil, sugar, flour, water, electricity, and medicines | 0.15% |
These surtaxes, especially the Social Solidarity Contribution, apply until 2025 and are applied progressively according to net taxable income brackets starting at 1 million MAD and above. The minimum tax ensures that companies pay at least a set percentage of turnover, regardless of reported profits, with reduced rates for companies in specified sectors (mainly essential goods and energy).
Understanding the Corporate Tax Base
Corporate income tax in Morocco is assessed on profits realized by resident companies, as defined by Moroccan tax law. The calculation basis covers all taxable income generated by a corporation operating in the country. There are no minimum or maximum holding periods referenced for different asset types or company structures in current regulations.
Pro Tips for Managing Corporate Tax in Morocco (2025)
- Monitor revenue milestones: Pay special attention to your annual net taxable income, as crossing key brackets (1 million, 5 million, 10 million, and 40 million MAD) can trigger new surtaxes due to the Social Solidarity Contribution.
- Don’t overlook the minimum contribution: Even if your profits are low, you will be liable for a minimum tax based on turnover. Make sure turnover records are accurate to avoid discrepancies with tax authorities.
- Sector-specific minimums matter: Companies dealing in essentials like petroleum, gas, food staples, and utilities benefit from a reduced minimum tax rate of 0.15%. Ensure your activities qualify for this treatment with clear documentation.
- Review tax classifications regularly: Progressive rates and surtaxes can change should your company’s income fluctuate year-over-year. Regular reviews help you anticipate your position within the relevant bracket.
- Stay informed via official channels: The Moroccan General Directorate of Taxes (tax.gov.ma) is the authoritative source for updates and regulatory clarifications regarding corporate tax obligations.
Key Takeaways for Morocco’s Corporate Tax Regime
Morocco’s progressive corporate tax structure imposes rates from 17.5% to 34% depending on taxable earnings, with several surtaxes impacting higher-income companies until at least 2025. Minimum contributions based on turnover apply universally, with lower rates for companies engaged in essential goods and utilities. Ultimately, companies should factor both primary tax rates and additional contributions into their budgeting and tax planning to ensure full compliance and cost predictability while operating in Morocco’s regulatory environment.