Taxes
Morocco — Tax: Corporate Tax
Morocco's combined statutory corporate income tax rate is 35% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 35% (2026)
- Central government rate: 35% (2026)
Steps
- Registration for Corporate Tax — Companies must register with the National Accountant's Office (ONSA) to obtain a tax ID (Matricule Fiscal) and register for corporate tax.
Costs
- Registration fees for corporate tax: varies
- Annual corporate tax return preparation and submission: varies
Timelines
- Time required to register for corporate tax: 1-2 weeks
Required documents
- Articles of Association
- Business License
- Tax ID (Matricule Fiscal)
Common mistakes
- Failure to register with the correct tax authority
- Incorrect or incomplete tax returns
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.