Aiming at encouraging investors to come to Morocco, Authorities provide substantial tax waivers related to:
- Income Tax
- Corporate Tax
Income Tax rate:
Starting January 1st, 2010, Income Tax rate is comprised between 0% and 38%.
Corporate Tax rate:
30%: Regular rate.
37%: Rate applied to credit providing companies, CDG, insurance companies.
There are three rate levels:
- Regular rate: 20%
- Reduced rate of 7% for some highly used products; 10% for some F&B products (drinks and hostelry); 14% for some other products.
- Specific rates.