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MAMaroccoMorocco IS Corporate Tax 2026Imposte

Morocco Corporate Income Tax (IS) & Minimum Contribution Calculator 2026

Calculate Moroccan Corporate Tax (Impôt sur les Sociétés - IS) under the CGI 2026 tax reform framework (20% standard rate, 35% large corporates, 40% financial institutions) alongside the Cotisation Minimale.

Parametri di Input

In tempo reale
MAD
Selezione rapida:
MAD
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Risultato CalcolatoMorocco IS Corporate Tax 2026

Total Corporate Tax (IS) Payable

90,000MAD

Quarterly Advance Payment (Acompte)

22,500 MAD

Effective Tax Rate

20%

Minimum Contribution Baseline

8,750 MAD

Standard IS Applied: Computed profit tax exceeds the Cotisation Minimale threshold and is settled across 4 equal quarterly acomptes.

Profit vs IS Tax vs Acomptes

Taxable Net Fiscal Profit
450,000 MAD(80%)
Final Amount Due to Treasury
90,000 MAD(16%)
Quarterly Advance Payment (Acompte)
22,500 MAD(4%)

Dettaglio del Calcolo

Taxable Net Fiscal Profit
450,000 MAD
Statutory Computed IS
90,000 MAD
Cotisation Minimale (0.25%)
8,750 MAD
Final Amount Due to Treasury
90,000 MAD

Metodologia di Calcolo

Corporate Tax = Taxable Net Profit * Applicable Rate (20% / 35% / 40%). Final tax payable is the higher of the computed IS or the 0.25% Cotisation Minimale on gross turnover.

Disclaimer Legale e Informativo

This tool calculates corporate income taxes under Moroccan legislation. Declarations must be submitted via SIMPL-IS on the DGI portal.

Questo calcolatore è progettato solo a scopo educativo e informativo. I risultati non costituiscono una consulenza finanziaria o legale vincolante.

Domande Frequenti

Under the 2026 CGI convergence, the unified standard rate is 20% for taxable profits up to 100M MAD, and 35% for profits exceeding 100M MAD.
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