Unprecedented Tax Opportunities for SMEs in 2025-2026
Tangier SMEs: Up to 50% Tax Savings!
- • IS 2026 general rate: 20% for net profit < 100M MAD
- • Large companies: 35% for NP ≥ 100M MAD
- • Financial sector: 40% (banks, insurance)
- • 5-year full exemption in TAC/TFZ zones for new establishments
- • CSS maintained until 2028: 1.5% to 5% based on net profit
35.5%
Average IS reduction for SMEs
85%
Tangier SMEs eligible for new advantages
156K
MAD average savings per SME over 5 years
Zone Advantages: Tangier, the Promised Land
TAC - Tanger Automotive City
Industrial acceleration zone for automotive & aeronautics
Tax Advantages
- • IS: 0% for 5 years
- • Then 20% (common law rate)
- • Customs duties: 0%
- • Import VAT: suspended
Access Conditions
- • Min investment: 1.5M MAD
- • Automotive/aero sector
- • Minimum activity commitment
Included Services
- • Equipped industrial land
- • Workforce training
- • Accelerated procedures
TFZ - Tanger Free Zone
Multi-sector export free zone near the port
Tax Advantages
- • IS: 0% for 5 years
- • Then 20% for life
- • Full VAT exemption
- • Free profit transfer
Access Conditions
- • Min 70% export revenue
- • All sectors accepted
- • 100% foreign capital allowed
Logistics Advantages
- • Direct Tanger Med port access
- • Suspensive customs regime
- • Unlimited storage
Key Tax Optimization Strategies
Profit Smoothing
Optimal revenue distribution across multiple fiscal years.
Investment spreadingRegulated provisionsDeclining depreciationRevenue deferral
Deductible Expense Optimization
Maximizing fiscally accepted deductions.
Representation feesProfessional trainingR&D and innovationCompany vehicles
Digitalization & Green Transition Credits
IT Digitalization Credit
- • 50% of eligible IT investments
- • Cap: 500,000 MAD over 3 years
- • Cumulative with other advantages
Green Equipment Deduction
- • 150% deduction
- • Solar panels, electric vehicles
- • Water recovery systems
Optimize Your SME Tax Starting Now!
Our chartered accounting firm supports you in complete tax optimization: free audit, personalized strategies, and implementation of the best solutions.
