Tax, accounting, company law and investing in Morocco: our analysis to inform your decisions.
Renting out a home or premises in Morocco generates property income subject to income tax. Depending on the tenant, the tax is withheld or declared by the owner, with a 40% allowance and, since 2025, a final-tax option. What to know in 2026.
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Statutory severance, voluntary departure, damages, settlements: payments made at the end of an employment contract are exempt from tax only within certain limits. The rules to apply so as not to expose the company or the employee.
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Since Law 69-21, payment terms between businesses are capped, calculated from the invoice and checked by the tax authority. All businesses with turnover above MAD 2 million are now concerned.
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Since the 2023 Finance Act, lawyers pay a tax advance for each case filed in court, and newly registered lawyers benefit from a temporary exemption. How the regime works and how it ties in with the annual return.
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Since 2023, part of the tax professionals owe on their fees is withheld by their clients. The 2026 Finance Act extends the 5% withholding on companies to large private businesses. Who withholds, how much, and how to recover it.
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Introduced in 2024 for payments by the State and large public bodies, VAT withholding extends to large private companies from July 2026. How it works, the rates, the tax compliance certificate and recovering the VAT withheld.
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Since July 2025, a new circular from the Head of Government governs the Offshoring Morocco offer: part of corporate and income tax covered, employment and training grants. What it provides, and the ordinary tax rules that apply alongside.
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A foreign investor follows the same setup steps as a Moroccan entrepreneur, with specific points that shape what comes next: documents to legalise, foreign currency financing, the bank account and the right to transfer funds back out.
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Since late 2025, very small, small and medium-sized businesses can obtain state grants for investment projects of MAD 1 to 50 million. Conditions, grants, procedure and commitments.
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