Moroccan taxation
IS (corporate income tax)
Tax on the profits of Moroccan companies (SARL, SA, cooperatives), calculated on a progressive scale. Concerns sellers operating as a company.
IS, or impôt sur les sociétés (corporate income tax), is the tax levied on the profits of Moroccan legal entities: SARL, SA or cooperatives. Its scale is progressive: 20% up to MAD 300,000 of net profit, from 20% to 25.5% between MAD 300,001 and MAD 100 million, then 34% beyond that.
Example: you have created a SARL to structure your Wasal store. Your company declares its results each year and pays four provisional installments. The commission charged by Wasal is a deductible expense from your taxable result: keep your commission invoices carefully.
IS rates change regularly as part of the Moroccan tax reform. Check the current year's scale with the DGI or with your accountant.