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Morocco Finance Law 2026: IS, VAT & Tax Reform — Complete Guide
The Finance Law 2026 marks the completion of Morocco's tax reform. Here is the complete analysis of all new measures impacting businesses and individuals.
IS: Final Convergence
20%
SMEs (BNF < 100M MAD)
35%
Large Companies (≥ 100M MAD)
40%
Financial Sector
VAT: Convergence to Two Target Rates
20%
Standard Rate
10%
Reduced Rate
IR: Lightened Scale 2026
- Exemption up to 40,000 MAD
- Marginal rate reduced to 37%
- Pensions: total exemption