Morocco taxes & taxation

Moroccan taxation 2026: complete guide

12 taxes explained in detail with official 2026 scales, numeric examples, exemptions, declarative obligations, and legal optimization advice.

Individuals

Income tax on salary

Rate : 0 to 37%

→

CSS

Social solidarity contribution

Rate : 1.5 to 3.5%

→

Companies

Corporate income tax

Rate : 17.5% to 34%

→

Professional tax (patent)

Rate : 10 to 30%

→

TSN

Digital services tax

Rate : 3%

→

RAS

Withholding tax on fees

Rate : 10%

→

Auto-entrepreneur regime

Rate : 0.5 to 2%

→

Patrimony

Registration and transfer duties

Rate : 1 to 6%

→

TPI

Real estate profits tax

Rate : 20% (capital gain)

→

Urban rent tax

Rate : 10 to 15%

→

Consumption

TVA

Value-added tax

Rate : 0, 7, 10, 14 or 20%

→

Stamp duties

Rate : 20 to 1,000 MAD

→

Local taxes

TH-TSC

Housing tax and communal services

Rate : 10 to 30%

→

TSAV

Vehicle tax (vignette)

Rate : 350 to 20,000 MAD

→