Professional tax (patent)
Professional tax (former 'patente') is local tax due by any company or professional. Based on rental value of professional premises and equipment. Total exemption first 5 years of activity for new creations.
Who is concerned
Any individual or legal entity carrying out professional activity (commerce, industry, service, liberal profession) in Morocco, except sectoral exemptions.
Deadlines
Tax identity declaration within 30 days after activity start. Tax notice sent annually by Receivership, payment generally before end of June.
How it works
Calculation on rental value of professional properties (rented or owned) and equipment (installations, machines, furniture). Rate applied per activity class (class 1 to 3). Surcharge for major cities (Casablanca, Rabat, Tangier).
2026 rates and scales
2026 rates by class: Class 1 (low margin activities): 10% · Class 2 (classic commerce): 20% · Class 3 (high margin: catering, luxury): 30%. Minimum collection 300 MAD. 50% surcharge for Casablanca, Rabat, Marrakech, Tangier.
Concrete example
Rabat law firm (class 2): premises rented 8,000 MAD/month (96,000 MAD/year), furniture value 50,000 MAD. Total rental value = 96,000 + 50,000 × 10% = 101,000 MAD. TP = 101,000 × 20% × 1.5 (Rabat) = 30,300 MAD/year.
Exemptions
5-year exemption for new companies (from activity start date). Sectoral exemptions: agriculture, associations, traditional craftsmen. Auto-entrepreneurs pay flat contribution integrating TP.
Declarative obligations
Registration on patent roll at creation, modification declaration (address, activity change), cessation declaration. Mandatory display of patent certificate on commercial premises.
Penalties for non-compliance
10% surcharge for late payment, monthly late interest. Administrative closure possible for prolonged non-payment (activity without patent liable to fine and seizure).
Legal optimization tips
- Start activity early in year to maximize 5-year exemption period
- Prefer free zone if activity allows (TP exempt 10+ years)
- Declare obsolete equipment removal to reduce equipment rental value
- Switch to auto-entrepreneur status if turnover < 500,000 MAD (advantageous global contribution)
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