Morocco
Morocco: 7 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Morocco
The 7 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Morocco is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Mixed and other fertilisersMineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kgUS$7.9 bn · 21.0% of world exports of 158 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s1stWorld-leading exports Phosphoric acid and phosphorus pentoxideDiphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically definedUS$2.2 bn · 35.4% of world exports of 102 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Tomatoes, fresh or chilledUS$1.6 bn · 13.1% of world exports of 150 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Morocco. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Morocco.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Morocco: where to register, file and check.
Blocs and agreements
The trade arrangements Morocco belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- African Continental Free Trade Area
- Free trade area · since 18 April 2022
Covers goods, services.
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means a Member State that has ratified or acceded to this Agreement and for which the Agreement is in force
- Andean Community
- Observer
Listed as observer country; no date given.
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La Comunidad Andina, integrada por Bolivia, Colombia, Ecuador y Perú es un organismo internacional líder en integración en el continente
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 32%
- Distributions
- Not in our records
- Audit
- Statutory auditor compulsory only where turnover at year-end exceeds 50,000,000 MAD excluding tax (Loi 5-96 art. 80); a partner or partners holding a quarter of the capital may ask the court for one.Official The registry or ministry page as of 2026-10-14
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sont tenues de désigner un commissaire aux comptes au moins, les sociétés à responsabilité limitée dont le chiffre d'affaires, à la clôture d'un exercice social, dépasse le montant de cinquante millions de dirhams, hors taxes.
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Morocco, and when it must register, as the tax authority states it.
- The tax
- Value added tax (VAT)
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La taxe sur la valeur ajoutée qui est une taxe sur le chiffre d'affaires s'applique
- Standard rate
- 20%
CGI 2026 art. 99: 20% normal rate (A); 10% (B) for listed supplies; the article was last restated by Loi de finances 55-23 for 2024. The 10% list read includes accommodation and restaurant services, banking and credit operations, edible oils, rice and solar panels.
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Other rates
- 10% Listed supplies (CGI art. 99-B), including accommodation and restaurant services, banking and credit operations, edible oils, rice and pasta, solar panels and water heaters
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Registration threshold
- MAD 2,000,000
Taxable turnover of the previous year, applies to retail traders (commercants) only (CGI art. 89-I-2-b). Not a general threshold: manufacturers, wholesalers, importers, installers and 'toute prestation de service' are taxable without one (art. 89-I-1, 2-a, 3, 5, 10-b).; year
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les commerçants dont le chiffre d'affaires taxable réalisé au cours de l'année précédente est égal ou supérieur à deux millions (2 000 000) de dirhams
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
CGI art. 115: a person with no establishment in Morocco making taxable supplies to a customer established in Morocco must accredit a representative resident in Morocco; without one, the Moroccan customer declares and pays the tax (self-assessment, or withholding where the customer's activity is outside VAT). Art. 115 bis: a non-resident supplier of digital services to non-taxable Moroccan customers, with no representative, registers on the dedicated platform and files a quarterly return (before the end of the first month of each quarter) with payment and no right to deduct. Non-residents are on the monthly regime (art. 108-I).
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doit accréditer auprès de l’administration fiscale un représentant domicilié au Maroc
- Returns filed
- Depends on the business
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les contribuables dont le chiffre d'affaires taxable réalisé au cours de l'année écoulée atteint ou dépasse un million (1.000.000) de dirhams
- Tax authority
- Direction Générale des Impôts (DGI), Ministry of Economy and Finance, Kingdom of Morocco
Tax calendar
When the main returns and payments fall due in Morocco, tax year 2025, as the tax authority states it.
- Corporate tax return
- 3 months after the end of the accounting period · each year
FR art. 20-I: three months after the close of each accounting period; for a company closing on 31 December that is 31 March. Companies taxed by lump sum under art. 16 file a turnover declaration before 1 April (art. 20-II).
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dans les trois (3) mois qui suivent la date de clôture de chaque exercice comptable, une déclaration de leur résultat fiscal
- Corporate tax, final payment
- 3 months after the end of the accounting period · each year
FR art. 170-IV: before the filing period of art. 20 or 150 expires the company computes the tax due for the year net of the instalments paid; any balance owed to the Treasury is paid within that filing period, i.e. three months after the close of the accounting period. A surplus is set against later instalments.
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ce complément est acquitté par la société dans le délai de déclaration précité
- Corporate tax, instalments
- 31 March · each quarter
FR art. 170-I: the instalments are paid before the end of the 3rd, 6th, 9th and 12th month after the date the accounting period opens; for a calendar-year company that is 31 March, 30 June, 30 September and 31 December. The rule records the first (31 March); the dates move with the opening date of the accounting period. The minimum contribution (art. 144-I-D) is paid in one payment before the end of the 3rd month. A company expecting its instalments to equal or exceed the final tax may stop paying by a declaration fifteen days before the next due date (art. 170-IV).
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quatre (4) acomptes provisionnels dont chacun est égal à 25% du montant de l'impôt dû au titre du dernier exercice clos
- Personal income-tax return
- 30 April · each year
FR art. 82-I: 'avant le premier mai' of each year for holders of professional income under the net real or simplified net regime, recorded as 30 April; for holders of income other than professional income the date is 'avant le 1er mars' (first indent of the same article), i.e. 28 or 29 February. Auto-entrepreneurs declare turnover to the designated body instead (art. 82 bis).
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avant le premier mai 477 de chaque année, pour les titulaires de revenus professionnels déterminés selon le régime du résultat net réel ou celui du résultat net simplifié
- Personal income tax, final payment
- 30 April · each year
FR art. 173-I: the tax due by taxpayers who file the declarations of arts. 82, 82 quater-II, 85 and 150 is paid spontaneously in the same periods as those declarations. The rule mirrors pit_annual_return (30 April for professional income under the net real or simplified net regime; 'avant le 1er mars' for other income).
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l’impôt dû par les contribuables qui souscrivent les déclarations prévues aux articles 82
- Personal income tax, instalments
- Not in our records
tax.gov.ma/wps/portal/DGI/Accueil inaccessible when checked
- VAT return
- Day 20 of the following month · each month
FR arts. 110 and 176-1°: before the 20th of each month, for the turnover of the previous month. A taxpayer who files by the electronic procedure of art. 155 must file before the end of each month. Taxpayers with turnover below 1,000,000 dirhams, seasonal or occasional operators and new taxpayers are on the quarterly regime (art. 108-II): return and payment before the 20th of the first month of each quarter, or before the end of that month if filed electronically (art. 111); those who ask before 31 January may be placed on the monthly regime.
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Les contribuables imposés sous le ré gime de la déclaration mensuelle doivent déposer avant le vingt (20) de chaque mois auprès du receveur de l’administration fiscale, une déclaration du chiffre d'affaires réalisé au cours du mois précédent et verser, en même temps, la taxe correspondante.
- Payroll withholding
- Day 31 of the following month · each month
FR art. 174-I: tax withheld on payments made in a given month is paid 'dans le mois qui suit', recorded as the last day of the following month (day 31 stands for month-end). If the employer moves, sells or ceases the business, the tax withheld is paid within the month after that event; after an employer's death, within three months.
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Les retenues à la source prévues à l’article 156 1260 ci - dessus afférentes aux paiements effectués par les employeurs et débirentiers pendant un mois déterminé doivent être versées dans le mois qui suit
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Morocco yet.
Economy and trade
What it exports
Goods Morocco exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Morocco’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 10.7% | 13.8% | 13.0% | US$8.8 bn |
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 8.6% | 11.4% | 11.8% | US$8 bn |
| Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg HS 3105 | 15.8% | 11.0% | 11.7% | US$7.9 bn |
| Parts of goods of heading 8801, 8802 or 8806 HS 8807 | 2.9% | 2.4% | 4.4% | US$3 bn |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 2.1% | 2.7% | 4.1% | US$2.7 bn |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) HS 6204 | 4.1% | 4.1% | 4.1% | US$2.7 bn |
| Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined HS 2809 | 4.8% | 2.9% | 3.3% | US$2.2 bn |
| Other fruit, fresh HS 0810 | 2.0% | 2.1% | 2.4% | US$1.6 bn |
| Tomatoes, fresh or chilled HS 0702 | 2.7% | 3.1% | 2.3% | US$1.6 bn |
| Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk HS 2510 | 3.4% | 1.9% | 2.2% | US$1.5 bn |
Total goods exports, 2024: US$67.5 bn. The ten largest headings are shown.