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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

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FAQ

Frequently asked questions

Answers written by our OPCA chartered accountant.

What are the key measures of the 2026 Finance Law in Morocco?

The 2026 Finance Law completes the corporate tax reform with a 20% unified rate for most companies, 35% for large firms (net profit ≥ 100M MAD), and 40% for the financial sector. It also adjusts VAT, IR and maintains the CSS until 2028.

How does the 2026 Finance Law affect small businesses in Morocco?

Small and medium businesses benefit from the unified 20% IS rate, simplified declarations and continued incentives for investments in industrial acceleration zones (TAC, TFZ, Tanger Tech).

Mostafa Tahmouni
Article written by

Mostafa Tahmouni

Founder & OPCA Certified Accountant & 20+ years of expertise

OPCA Certified Accountant and founder of Accounting Services Tangier. Since 2006, he has supported more than 500 Moroccan and international companies in accounting, tax and company formation.

OPCA Certified Accountant20 years of expertise · OPCA certified firm
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