AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Africa

Morocco

Morocco applies progressive personal income tax. Corporate tax was reformed with progressive brackets phased in.

Personal income tax

0–38%
Top marginal rate / range

Corporate tax

~12.5–35% (progressive)
Standard rate

VAT / Sales tax

20%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineLate February (employees)
  • Capital gainsVarious rates
Official Tax Authority Direction Générale des Impôts
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Morocco's official tax authority (linked above) or a qualified tax professional before making any decision.