Taxable profit, instalments, annual return and special regimes.
Withholding taxes extended to large companies, withholding on rent, the social solidarity contribution extended, mandatory electronic accounting, new audit rules: the 2026 Finance Act measures to know, tax by tax.
4 min read
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.
3 min read
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.
3 min read
As soon as a Moroccan company invoices or buys from a group entity abroad, its prices must be those independent companies would have agreed. The principle, documentation requirements and points to watch.
3 min read
A Moroccan company paying a consultant, a software publisher or its parent company abroad must in principle withhold 10% and self-assess VAT. What the law says, what tax treaties change and the mistakes to avoid.
4 min read
The 2026 Finance Act renews the social solidarity contribution on profits for three financial years. It applies to companies and certain business owners whose profit reaches MAD 1 million. Rates, calculation, threshold effects and filing.
3 min read
The reform launched in 2023 is complete: 20% for the vast majority of companies, 35% above MAD 100 million of profit, 40% for banks and insurers. Rates, minimum tax, instalments and returns: the essentials for 2026.
4 min read
Year-end closing, financial statements, tax return, general meeting, filing with the court registry: the steps that follow the end of the financial year, in what order, and the mistakes that prove costly.
3 min read
A foreign company entering Morocco has two main options: incorporate a Moroccan subsidiary or open a branch. Liability, formalities, tax, credibility: what sets them apart and how to choose.
4 min read
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