{"id":5827,"date":"2025-12-25T18:23:40","date_gmt":"2025-12-25T18:23:40","guid":{"rendered":"https:\/\/guelmiminvest.ma\/?page_id=5827"},"modified":"2026-03-04T17:02:59","modified_gmt":"2026-03-04T17:02:59","slug":"fiscalite","status":"publish","type":"page","link":"https:\/\/guelmiminvest.ma\/en\/fiscalite\/","title":{"rendered":"Taxation"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tLinkedIn<\/span>\n\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tFacebook-f<\/span>\n\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tInstagram<\/span>\n\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tX-twitter<\/span>\n\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tYouTube<\/span>\n\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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VAT, business tax, income and corporate taxes, registration fees and local taxes\u2026: Everything you need to know about the taxation of your investment projects in the region<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The CRI provides you with the information you need to operate in a clear and predictable tax environment.<\/p>

Access all information relating to taxation by consulting the website of the Directorate General of Taxes:<\/p>

www.tax.gov.ma<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Corporate income tax (CIT) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Corporate income tax applies to the products, profits and income of companies, regardless of their form and purpose (except for de facto companies consisting only of natural persons, so-called transparent real estate companies and GIEs).<\/p>

Corporate income tax applies on an irrevocable basis to general partnerships, limited partnerships consisting solely of natural persons, and joint ventures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Current status<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Tax benefit in MAD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2022<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2023<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Industrial companies (5-year exemption maintained)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u2264 300,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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10<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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12.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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15<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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17.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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300,001 < BF < 100,000,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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26<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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24.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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23<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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21.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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> 100,000,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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31<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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32<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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33<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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34<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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35<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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CFC and ZAI company (5-year exemption maintained)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Regardless of the BF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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15<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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16.25<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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17.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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18.75<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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New companies with a commitment to invest 1.5 billion MAD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Regardless of the BF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Hotel companies; sports companies; exporting mining companies; exporters of products or services; taxable agricultural companies; industrial companies carrying out activities defined by regulation; service outsourcing companies\u2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u2264 300,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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10<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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12.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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15<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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17.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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300,001 < BF < 100,000,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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> 100,000,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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23.75<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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27.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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31.25<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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35<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Standard tax rate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u2264 300,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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10<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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12.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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15<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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17.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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300,001 to 1,000,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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1,000,001 to 99,999,999<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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31<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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28.25<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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25.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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22.75<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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20<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u2265 100,000,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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31<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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32<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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33<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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34<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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35<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Banks, insurance companies and similar organizations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Regardless of the BF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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35<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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37.75<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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38.5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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39.25<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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40<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

For more details on this tax, its scope, taxable base and settlement rules, please consult the 2025 General Tax Code.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Income tax (IR) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Individuals and legal entities that have not opted for corporate income tax are subject to personal income tax. It applies to income and profits earned in Morocco and abroad by individuals who are tax residents of the Kingdom.<\/p>

It concerns professional, salary and similar income from agricultural operations, as well as income and profits derived from land and movable capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

Below is an overview of the proportional tax scale for income tax:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Annual income brackets in DH<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tax rate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

0 to 40,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

0 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

40,001 to 60,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

10 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

60,001 to 80,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

20 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

80,001 to 100,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

30 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

100,001 to 180,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

34 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Over 180,000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

37 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

It is important to note that there are several specific rates depending on the nature of the activity carried out. For more information, please consult the general tax code 2025<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Value Added Tax (VAT) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

VAT is a tax that applies to the turnover of industrial, commercial, artisanal or professional activities carried out in Morocco, as well as to import operations.<\/p>

It also applies to the operations referred to in Article 89 of the General Tax Code, carried out by persons other than the non-entrepreneurial State, acting on a habitual or occasional basis, regardless of their legal status, the form or nature of their involvement.<\/p>

There are two main VAT rates, approximately 10% and 20%. For more information, please refer to Article 99 of the General Tax Code 2025<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Business tax <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Any natural or legal person of Moroccan or foreign nationality who carries out a professional activity in Morocco is subject to the professional tax.<\/p>

Funds created by law or agreement that do not have legal personality and whose management is entrusted to public or private bodies are also subject to this tax. The tax is levied in the name of their managing body.<\/p>

The business tax is based on the annual rental value of shops, stores, factories, workshops, storage facilities and all premises and locations used for the exercise of the taxable profession.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

The rates for the business tax are set as follows:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Classified by profession<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tax rate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Class 3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

10 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Class 2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

20 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Class 1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

30 %<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

For more information, please consult the text relating to the business tax: business_tax.pdf<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Municipal services tax <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

This tax is levied annually at the location of the buildings, in the name of the owner or usufructuary, and failing that, in the name of the possessor or occupant, on:<\/p>

\u2022 Buildings and structures of all kinds;<\/p>

\u2022 Equipment, tools and all means of production subject to the professional tax.<\/p>

It applies to:<\/p>

\u2022 Within the perimeter of urban municipalities;<\/p>

\u2022 In the peripheral areas of the said municipalities as defined by the provisions of Law No. 12-90 relating to urban planning mentioned above; \u2022 In the delimited centers, designated by regulation;<\/p>

\u2022 In summer, winter and thermal resorts whose property tax perimeter is delimited by regulation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

The rates for municipal services tax are set as follows:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tax rate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Assets concerned<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

10,50%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Properties located within the boundaries of urban municipalities, designated centers, and summer, winter, and thermal resorts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

6,50%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Properties located in the outlying areas of urban municipalities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

For more information, please consult the text relating to the municipal services tax: municipal_services_tax.pdf<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Stamp duties <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The following are subject to stamp duty, regardless of their form:<\/p>

\u2022 Deeds and agreements subject to registration formalities<\/p>

\u2022 All acts, documents, books, registers or directories, established to constitute the title or justification of a right, an obligation or a discharge and, in general, to record a legal fact or a legal relationship.<\/p>

For more information, please visit the website of the Ministry of Economy and Finance: Your taxes in brief: Income Tax, Corporate Tax, VAT, TSAVA, Stamp Duty \u2013 Ministry of Economy and Finance \u2013 Kingdom of Morocco (finances.gov.ma)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Registration fees <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Deeds and agreements are subject to this process, either mandatorily or by choice. The registration formality establishes a legally binding date for private agreements by recording them in a register known as the "register of entries," and ensures the preservation of the documents.<\/p>

For more information, please visit the website of the Ministry of Economy and Finance: Your taxes in brief: Income Tax, Corporate Tax, VAT, TSAVA, Stamp Duty \u2013 Ministry of Economy and Finance \u2013 Kingdom of Morocco (finances.gov.ma) <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

LinkedIn, Facebook, Instagram, Twitter, YouTube. Taxation: VAT, business tax, income and corporate taxes, registration fees, and local taxes\u2026: Everything you need to know about the taxation of your investment projects in the region. The CRI provides you with the information you need to operate in a clear and predictable tax environment. Access [\u2026]<\/p>","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5827","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/pages\/5827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/comments?post=5827"}],"version-history":[{"count":202,"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/pages\/5827\/revisions"}],"predecessor-version":[{"id":7651,"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/pages\/5827\/revisions\/7651"}],"wp:attachment":[{"href":"https:\/\/guelmiminvest.ma\/en\/wp-json\/wp\/v2\/media?parent=5827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}