Corporate Tax Calculator Morocco
Calculate progressive Corporate Income Tax (IS: 10%, 20%, 35%) and Minimum Contribution (0.25%) in MAD.
Corporate Tax Calculator Morocco
Methodology
Calculate Corporate Income Tax (Impôt sur les Sociétés - IS) under the Moroccan CGI reform. Features progressive brackets: 10% for net profit under 300,000 MAD, 20% between 300,001 and 1,000,000 MAD, and 35% for profits exceeding 1,000,000 MAD. Also accounts for the statutory Minimum Contribution (Cotisation Minimale at 0.25% of turnover).
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
What are the Corporate Tax (IS) rates in Morocco?
Under Moroccan fiscal law: 10% on taxable profit up to 300,000 MAD, 20% on the portion from 300,001 to 1,000,000 MAD, and 35% on the portion exceeding 1,000,000 MAD (or 40% for financial institutions).
What is the Minimum Contribution (Cotisation Minimale) in Morocco?
Cotisation Minimale is a mandatory minimum tax payable even if the company posts a fiscal loss. It is generally calculated at 0.25% of operating turnover and investment proceeds.