What are the IS rates in Morocco in 2026?

Three rates: 20% for net profit below 100M MAD, 35% for profit ≥ 100M MAD, and 40% for credit institutions, insurance and Bank Al-Maghrib.

How does the 100M MAD threshold work?

A company exceeding the threshold remains at 35% until profit stays below 100M MAD for 3 consecutive years. Exception: if the excess is solely due to asset disposal gains, 35% only applies for that year.

Morocco IS Rates 2026: Complete Tax Scale and Reform | Comptable Agréé

2026 marks the completion of the tax reform initiated in 2023. The Moroccan system now adopts a simplified structure with three pivot rates: 20% (general regime), 35% (large companies) and 40% (financial sector).

Common Law Scale

Net Taxable Income (BNF)	IS Rate 2026
BNF < 100,000,000 MAD	20%
BNF ≥ 100,000,000 MAD	35%

Financial Sector and Insurance

40%

Regardless of profit amount

Special Territorial Regimes (CFC and ZAI)

CFC (Casablanca Finance City)

Total exemption for first 5 years, then 20% rate from 2026.

ZAI (Industrial Acceleration Zones)

Total exemption for first 5 years, then 20% rate. Financial companies excluded.

Minimum Contribution (CM)

0.25%

Normal rate — on turnover and ancillary income

0.15%

Reduced rate — basic products (sugar, oil, flour, water)

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Morocco IS Rates 2026: Complete Scale and Tax Reform