Moroccan taxation
IS (corporate income tax)
Tax on the profits of Moroccan companies (SARL, SA, cooperatives), taxed at 20%, or 35% from MAD 100 million of net profit in 2026.
IS, or impôt sur les sociétés (corporate income tax), is the tax levied on the profits of Moroccan legal entities: SARL, SA or cooperatives. For financial years starting on or after 1 January 2026, it has two standard rates: 20%, and 35% for companies whose net profit reaches MAD 100 million (articles 19 and 247-XXXVII-A of the General Tax Code). Credit institutions and insurance companies have a specific rate.
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.