Moroccan VAT (20%, 14%, 10%, 7%)
VAT Calculator (HT ⇄ TTC)
Convert amounts between net (HT) and gross (TTC) across Moroccan VAT rates and compute net VAT payable after…
Moroccan Tax Code (CGI)
Morocco Corporate Tax (IS) & Minimum Contribution Simulator
Calculate your Moroccan Corporate Income Tax (IS), Minimum Contribution (CM), quarterly provisional installments, and net profit after tax.
Simulation parameters
Estimated results
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— MAD
Dr. Ali DAOUDI
Chartered Accountant (Comptable Agréé) · Tax & Financial Strategy Expert
This calculation is provided for indicative purposes. Confirm its exact application to your situation with our firm.
Validate this simulation with Dr. Ali DAOUDIMethodology & Moroccan regulatory rules
Corporate Income Tax (IS) in Morocco applies to net taxable income. Under the Finance Law reform, the standard rate converges to 20% for companies with net taxable income below 100M MAD.
The Minimum Contribution (Cotisation Minimale) sets a floor of 0.25% on turnover (0.15% for regulated staples, 1.5% for liberal professions), with a statutory minimum of 3,000 MAD after the initial 36-month exemption period.
Frequently asked questions
What is the minimum corporate tax payable in Morocco?
Even in a loss position after the initial 36-month exemption period, the minimum contribution is at least 3,000 MAD per fiscal year.
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