📑
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.
Method and reliability: informative estimate based on the stated parameters and reviewed in July 2026. See our calculation method and sources. Seek qualified professional advice before an important tax, legal, medical or financial decision.