Morocco Tax & Investment Guides
16 guides covering Moroccan taxation, personal income tax (IR 0–38%), TVA (VAT 20%), corporate tax 20–31%, capital gains tax 10–30%, TNB property tax 0.5–30%, registration fees 5%, CNSS social contributions, AMO health insurance, CIMR pension, and key investment topics.
Personal Tax & Residency
Progressive IR 0–38%, family quotient, six brackets, professional deductions
Morocco Personal Income Tax Guide 2026 — Progressive Rates 0%–38%
Moroccan personal income tax (IR). Progressive rates from 0% to 38%, six brackets, net taxable income calculation, family quotient system, déductions professionnelles for 2026.
Morocco Tax Residency Guide (183-Day, MRE Status, DTA Tiebreaker 2026)
the Morocco tax residency for 2026 — the 183+ day test, the permanent home and the centre of economic interests, the special status for the Moroccan nationals abroad (MRE), no exit tax, the DTA tiebreaker rules, and the tax residence certificate.
VAT & Indirect Tax
TVA 20%, VAT returns, exemptions, and electronic filing
Morocco Tax Filing Guide (IR, IS, TVA, DIR Portal, Penalties 2026)
the Morocco tax filing for 2026 — the annual ITR deadline April 30 (individuals) and March 31 (companies), the TVA monthly/quarterly filing, the IR retenu à la source monthly, the eFiling via the DIR portal, the tax audit procedures, and the penalties of 5-15% for the late payment.
Morocco VAT Guide 2026 — Standard Rate 20%, Reduced Rates 14%, 10%, 7%
Moroccan VAT (TVA). Standard rate 20%, reduced rates 14%, 10%, and 7%, registration threshold MAD 500,000, mandatory e-invoicing roadmap, TVA deduction and refund rules for 2026.
Business & Corporate Tax
Corporate tax 20–31%, company registration, CFC rules
Morocco Business Registration Guide (OMPIC, ICE, TVA, CNSS 2026)
the Morocco business registration for 2026 — OMPIC for the company registration, the ICE (tax ID), the TVA registration for the turnover >MAD 500k, the CNSS registration, the professional tax (taxe professionnelle), and the Investment Charter 2024+ incentives.
Morocco Corporate Tax Guide 2026 — 20% General, 31% Banks, 10% Manufacturing
Moroccan corporate tax (IS). General rate 20%, banks/insurance 31%, manufacturing exporters 10% (first 5 years), progressive rate for SMEs, tax incentives for Casablanca Finance City for 2026.
Morocco Cross-Border Tax Guide (Residency, Treaty, FTC, OFS 2026)
the Morocco cross-border taxation for 2026 — the 183-day residency rule, the worldwide income for the residents, the source-only income for the non-residents, the treaty network of 40+ countries (France, Spain, etc.), the unilateral foreign tax credit, the OFS (offshore) regime for the financial services, and the Hassania hub for the banking.
Investment & Savings
Capital gains 10–30%, dividends 15%, crypto, pensions, and retirement plans
Morocco Capital Gains Tax Guide 2026 — Gains Taxed as Income (0%–38%)
Moroccan capital gains tax. Gains are treated as ordinary income and taxed at progressive IR rates (0%–38%). Holding period reductions for real estate (5% per year after 5 years), listed shares exemptions, no separate CGT schedule for 2026.
Morocco Crypto Tax Guide (Unregulated, IIT 0-38%, CBDC 2026)
the Morocco crypto taxation for 2026 — crypto not regulated with Bank Al-Maghrib warnings, no specific tax rules, potential IIT 0-38% on the gains if trading as the business, CBDC exploration (no crypto law), and the mining not addressed.
Morocco Investment Income Guide 2026 — Dividends 15%, Interest 20%–30%, Bonds 10%–20%
Moroccan investment income taxation. Dividends taxed at 15% final withholding, bank interest at 20%–30% (depending on source), government bonds at 10%–20%, mutual fund distributions, foreign investment income for 2026.
Morocco Pension Guide (CNSS, RCAR, CMR, Retirement Age 2026)
the Morocco pension system for 2026 — CNSS defined benefit with retirement age 60 (63 for extension), formula based on average of best 8 years × service years × 2% (up to 80%), minimum pension ~MAD 1,800/month, RCAR for the public sector, and CMR supplementary pension.
Property & Wealth Tax
Registration 5%, TNB 0.5–30%, rental income, inheritance gift
Morocco Inheritance & Gift Tax Guide 2026 — No Inheritance Tax
Moroccan inheritance and gift taxation. No inheritance tax (abolished), no estate duty, gift tax only on real estate transfers (5% registration duty), family exemptions, droits de succession abolished in 2021 for 2026.
Morocco Property Tax Guide 2026 — 2%–5% Registration Duty, 3% Annual Taxe d'Édilité, CGT as Income
Moroccan property taxes. Registration duty 2%–5% (Titre Foncier), annual taxe d'édilité 3% on rental value, taxe d'habitation, capital gains on property taxed as income, CVAE local tax for 2026.
Morocco Rental Income Tax Guide (IR 0-38%, TP, TNB, WHT 2026)
the Morocco rental income taxation for 2026 — the IR (IIT) at 0-38% progressive rates, the 40% standard deduction for the expenses, the TP (Taxe d'habitation) and the TNB (Taxe des services communaux), the non-resident WHT at 20-25% on the rent, and the rented property registration requirements.
Morocco Wealth Tax Guide 2026 — No Wealth Tax
explaining the absence of wealth tax in Morocco. No net worth tax, no annual property tax (only taxe d'édilité at ~3% of rental value), no solidarity tax on wealth, no luxury tax for 2026.
Employment & Social Security
CNSS 4.48% employee + 8.98% employer, AMO, CIMR
Morocco Calculators (9)
Free calculators for Moroccan salary, tax, and personal finance.
Morocco Salary
Salaire net after IR and CNSS.
Morocco VAT
TVA 20% net/gross calculator.
Morocco Corporate Tax
IS 20–31% on profits.
Morocco Income Tax
IR progressive income tax.
Morocco Property Tax
TNB and registration fees.
Morocco CNSS
CNSS 4.48% + 8.98% contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.