Tax Consultant
in Morocco — Tanger
Expert corporate tax advice for companies operating in Morocco. IS, VAT, IR optimisation and full compliance with the Morocco 2026 tax reform.
OPCA-certified tax consultants. 20+ years experience. We speak English, French and Arabic.
This page is in English. Our full website and blog are in French — the primary language of business in Morocco.
Morocco Tax Rates 2026
The 2026 Finance Law introduced significant changes. Our tax consultants ensure you pay the right rate — and not a dirham more.
Additional Taxes & Contributions 2026
Our Tax Consulting Services
Comprehensive tax advice for companies and investors in Morocco — from compliance to strategic optimisation.
Corporate Tax (IS) Optimisation
We analyse your corporate structure and identify all legal deductions, allowances and tax credits available under Moroccan law. Our clients typically save 15-30% on their IS bill.
- IS rate selection (20% vs 35%)
- Deductible expenses audit
- Depreciation optimisation
- Tax loss carry-forward
- Group consolidation strategies
VAT (TVA) Management
Full VAT compliance and optimisation for Moroccan businesses. We handle monthly/quarterly declarations, VAT credit recovery, and advise on the most favourable VAT regime.
- Monthly/quarterly VAT filings
- VAT credit recovery
- Reverse charge (auto-liquidation)
- VAT exemption analysis
- Cross-border VAT advice
Income Tax (IR) Planning
Optimise the remuneration of managers and shareholders. We structure salaries, dividends and benefits to minimise the overall IR and social charges burden.
- Manager salary optimisation
- Dividend vs salary analysis
- Tax-exempt allowances (2026)
- IR declaration assistance
- Expatriate tax planning
Tax Audit Defence
If you receive a tax audit notice (vérification fiscale), our experts represent you before the DGI. We prepare your defence file and negotiate with tax authorities.
- Tax audit representation
- Defence file preparation
- DGI negotiation
- Tax reassessment challenge
- Statute of limitations analysis
Free Zone Tax Strategy
Maximise the benefits of Tanger's free zones (TAC, TFZ, Tanger Tech). We advise on eligibility, structuring and compliance to secure the 0% IS exemption for 5 years.
- TAC / TFZ / Tanger Tech eligibility
- 0% IS exemption (5 years)
- Free zone compliance
- Export VAT exemption
- Transition to 15% IS rate
International Tax & Transfer Pricing
For multinationals and foreign investors operating in Morocco. We advise on double tax treaties, transfer pricing documentation and withholding tax optimisation.
- Double tax treaty analysis
- Transfer pricing documentation
- Withholding tax (RAS) optimisation
- Profit repatriation planning
- Permanent establishment advice
Morocco 2026 Tax Reform — What Changed?
Morocco's 2026 Finance Law introduced the most significant tax reform in a decade. Our tax consultants have been advising clients on these changes since day one.
New IS Rate Structure
Three-tier IS system: 20% (SMEs), 35% (large companies), 40% (banks). Replaces the previous flat 31% rate for large companies.
Reduced Dividend Withholding Tax
RAS on dividends reduced from 15% to 11.25% in 2026, continuing the progressive reduction towards 10% by 2027.
IR Exemption Raised to 40,000 MAD
Income tax exemption threshold raised to 40,000 MAD/year (from 30,000 MAD). Significant relief for employees and managers.
VAT Auto-Liquidation Extended
Reverse charge mechanism (auto-liquidation) extended to more service categories. Critical for companies working with foreign suppliers.
CSS Extended Until 2028
The Solidarity Contribution (CSS) on corporate profits above 1M MAD has been extended until 2028. We help you plan around this surcharge.
Morocco Tax Calendar 2026
Key deadlines for corporate tax compliance in Morocco. Missing a deadline triggers penalties of 5-15%.
Late filing penalties: 5% surcharge for the first month of delay, then 0.5% per additional month. Tax fraud penalties can reach 100% of the tax due. Our team ensures you never miss a deadline.
Why Choose Our Tax Consultants?
We combine deep knowledge of Moroccan tax law with a practical, results-oriented approach.
OPCA Certified
Officially accredited by the Ordre des Experts-Comptables du Maroc. Your guarantee of professional standards.
Multilingual
We advise in English, French and Arabic. No language barrier for foreign investors and international companies.
20+ Years in Morocco
Deep knowledge of DGI practices, local tax court precedents and the specific business environment of Tanger.
Full Representation
We represent you before the DGI, tax courts and all Moroccan tax authorities. You focus on your business.
Frequently Asked Questions
Everything you need to know about corporate tax in Morocco
1What is the corporate tax rate in Morocco in 2026?
Morocco 2026 corporate tax (IS) has three main rates: 20% for net profits under 100M MAD (most SMEs), 35% for profits between 100M and 400M MAD, and 40% for banks and financial institutions. Companies in free zones (TAC, TFZ, Tanger Tech) benefit from 0% IS for the first 5 years, then 15%. A Solidarity Contribution (CSS) of 1.5% to 5% applies on profits above 1M MAD until 2028.
2How can a tax consultant help reduce my corporate tax in Morocco?
A qualified tax consultant in Morocco can legally reduce your IS bill through: optimising deductible expenses, accelerated depreciation, tax loss carry-forward, choosing the right legal structure, free zone eligibility, double tax treaty benefits, and timing of income recognition. Our clients typically achieve savings of 15-30% on their annual tax liability.
3What is the VAT rate in Morocco and how does it work?
Morocco VAT (TVA) standard rate is 20%. Reduced rates apply: 10% for hotels, restaurants, real estate; 7% for essential goods (water, electricity, pharmaceuticals). Exports are VAT-exempt. Businesses with turnover above 2M MAD must file monthly; below 2M MAD, quarterly. We handle all VAT declarations and credit recovery on your behalf.
4What is the CSS (Solidarity Contribution) in Morocco 2026?
The CSS (Contribution Sociale de Solidarité) is a temporary surcharge on corporate profits introduced in 2023 and extended until 2028. Rates: 1.5% on profits between 1M and 5M MAD, 2.5% on profits between 5M and 40M MAD, 3.5% on profits between 40M and 100M MAD, 5% on profits above 100M MAD. It applies in addition to the standard IS rate.
5Can foreign companies benefit from Morocco free zone tax exemptions?
Yes. Foreign companies incorporated in Tanger's free zones (TAC — Tanger Automotive City, TFZ — Tanger Free Zone, Tanger Tech) benefit from 0% corporate tax for the first 5 years of activity, then 15% IS rate. There are no restrictions on foreign ownership. Full profit repatriation is allowed. We advise on eligibility criteria and help structure your operations to maximise these benefits.
6What happens during a tax audit (vérification fiscale) in Morocco?
A Moroccan tax audit (vérification fiscale) typically covers the last 4 fiscal years. The DGI (Direction Générale des Impôts) sends a formal notice, then auditors examine your books on-site. You have the right to respond to any proposed reassessments. Our tax consultants represent you throughout the process, prepare your defence file, and negotiate with the DGI to minimise any additional tax assessments.
7What is the withholding tax on dividends in Morocco 2026?
Dividends paid by Moroccan companies are subject to a withholding tax (RAS) of 11.25% in 2026 (reduced from 15% as part of the progressive reform). This applies to both resident and non-resident shareholders. Double tax treaties may reduce this rate — for example, France-Morocco treaty reduces it to 7.5% for French companies holding more than 25% of the Moroccan company.
8Do I need a local tax consultant if I have an accountant in my home country?
Yes, strongly recommended. Moroccan tax law is complex and changes significantly each year (Finance Law). A local OPCA-certified tax consultant in Tanger knows the specific DGI practices, local tax court precedents, and can represent you before Moroccan tax authorities. Your home country accountant cannot file Moroccan tax returns or defend you in a Moroccan tax audit.
Related Services
General Accounting
Monthly bookkeeping, annual accounts, tax filings according to Moroccan CGNC standards.
Company Formation
SARL, SAS, SA incorporation in Tanger. CRI formalities, articles of association, bank account. 5-10 days.
Audit & Review
Statutory and contractual audit, limited review, due diligence. OPCA-certified auditor.
Ready to Optimise Your Tax Position in Morocco?
Our OPCA-certified tax consultants are ready to analyse your situation and identify legal savings opportunities.
First consultation is free. We speak English, French and Arabic.