Fiscal incentives

Aiming at encouraging investors to come to Morocco, Authorities provide substantial tax waivers related to:

  • Income Tax
  • Corporate Tax
  • VAT

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.

VAT rate:

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.