Morocco Corporate Tax Calculator (IS) 2026 — Progressive Scale 10% to 35%
Calculate corporate income tax (IS) for your Moroccan company.
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Morocco Corporate Tax (IS) Guide 2026
The IS (Impôt sur les Sociétés) is Morocco's corporate income tax, applicable to SARLs, SAs and other incorporated entities. The 2023–2026 reform converged the standard rates toward 20% and 35%.
Standard IS Rates 2026
- 20% — taxable profit below MAD 100 million
- 35% — taxable profit equal to or above MAD 100 million
- Special rates apply to certain regulated sectors.
The minimum contribution (cotisation minimale) is generally calculated at 0.25% of annual turnover (minimum MAD 3,000). If the standard IS calculation is lower than the minimum, the minimum contribution applies. IS is paid quarterly in advance.
Also useful: VAT Calculator · Profit Margin · Break-Even Point · Business Licence Tax
📐 Corporate tax (IS) formula 2026
Tax = 20% of profit (35% above 100 million MAD)
Minimum contribution = 0.25% of turnover (min 3,000 MAD, even at a loss)
📊 2026 IS rates (reform completed)
| Net taxable profit | 2026 IS rate |
|---|---|
| Below 100 million MAD | 20% |
| 100 million MAD or more | 35% |
| Credit institutions and insurers | up to 40% |
💼 IS scenarios
IS = 800,000 × 20% = 160,000 MAD; minimum contribution = 10,000 MAD → 160,000 MAD due.
IS = 250,000 × 20% = 50,000 MAD, subject to the minimum contribution on turnover.
💡 Practical tips
- Since 2026 the rate is a flat 20% for over 98% of companies; only large groups reach 35%.
- The minimum contribution is due even when the company makes a loss.
- Expenses must be backed by valid invoices to be deductible.
- New companies are exempt from the minimum contribution for 36 months.
⚠️ Limits and disclaimer
- Rates may change yearly under the Finance Act.
- Some activities benefit from special rates or exemptions (exports, free zones).
Last updated: February 2026.
❓ Frequently asked questions
What is the corporate tax rate in Morocco in 2026?
20% for taxable profit below 100 million MAD, and 35% from 100 million MAD; up to 40% for credit institutions and insurers.
What is the minimum contribution?
A floor tax of 0.25% of turnover (minimum 3,000 MAD), due even at a loss.
Are new companies exempt?
Yes, they are exempt from the minimum contribution for 36 months after creation.