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.
入力パラメータ
リアルタイム自動計算Total Corporate Tax (IS) Payable
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
詳細な計算内訳
計算方法と根拠
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.
法的免責事項および案内
This tool calculates corporate income taxes under Moroccan legislation. Declarations must be submitted via SIMPL-IS on the DGI portal.
本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。
よくある質問 (FAQ)
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