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Morocco Corporate Tax Calculator (IS) 2026 — Progressive Scale 10% to 35%

Calculate corporate income tax (IS) for your Moroccan company.

Results

IS scale 2026: 10% up to MAD 300,000 | 20%: 300,001–1,000,000 | 27.5%: 1–5 million | 35%: above 5 million.

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. Since the 2023 Finance Law, the rate is progressive from 10% to 35%, replacing the previous flat 20% rate.

IS Progressive Scale 2026

  • 10% — net profit up to MAD 300,000
  • 20% — from MAD 300,001 to MAD 1,000,000
  • 27.5% — from MAD 1,000,001 to MAD 5,000,000
  • 35% — above MAD 5,000,000

The minimum contribution (cotisation minimale) equals 0.5% 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

Taxable profit = revenue − deductible expenses
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 profit2026 IS rate
Up to 100 million MAD20%
Above 100 million MAD35%
Credit institutions and insurersup to 40%

💼 IS scenarios

Profit 800,000 MAD, turnover 4 M

IS = 800,000 × 20% = 160,000 MAD; minimum contribution = 10,000 MAD → 160,000 MAD due.

Profit 250,000 MAD

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).
Official sources: General Tax Code · Directorate General of Taxes (tax.gov.ma) · 2026 Finance Act.
Last updated: February 2026.

❓ Frequently asked questions

What is the corporate tax rate in Morocco in 2026?

20% for net profit up to 100 million MAD, and 35% above; 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.

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