📑
Business License Tax
Estimate your professional tax (patente) based on your annual revenue.
Results
Professional tax is calculated on rental value of business premises (10–30% depending on activity). 5-year exemption for new businesses.
📐 Professional tax (Patente) formula
Professional tax = rental value × class rate
Three classes: 10% · 20% · 30% depending on the activity
Three classes: 10% · 20% · 30% depending on the activity
📊 Professional tax classes
| Class | Rate on rental value |
|---|---|
| Class 3 (C3) | 10% |
| Class 2 (C2) | 20% |
| Class 1 (C1) | 30% |
💼 Professional tax scenarios
Premises with rental value 30,000 MAD, class 3
Tax = 30,000 × 10% = 3,000 MAD per year.
Activity with rental value 50,000 MAD, class 2
Tax = 50,000 × 20% = 10,000 MAD per year.
💡 Practical tips
- New activities are exempt from professional tax for the first 5 years.
- The rental value is set by the tax authority based on premises and equipment.
- Your activity class determines the rate, so check your classification.
⚠️ Limits and disclaimer
- The rental value and classification are set by the tax authority.
- Some activities are fully or partly exempt.
Official sources: General Tax Code · Directorate General of Taxes (tax.gov.ma) · 2026 Finance Act.
Last updated: February 2026.
Last updated: February 2026.
❓ Frequently asked questions
What is the professional tax (Patente)?
An annual tax on carrying out a professional activity, based on the rental value of premises and equipment.
What is the rate?
10%, 20% or 30% of the rental value depending on the activity class.
Is there an exemption?
Yes, an exemption for the first 5 years from the start of the activity.