Morocco

Paying Taxes in

Morocco

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 70 30.00% taxable profits 25.2
Social security contributions 12 48 20.1% gross salaries 22.7
Vehicle tax 1 MAD 4500 fixed fee 1
Local service tax 1 10.5% (urban land) 3% of fixed assets 0.8
Stamp duty 1 MAD 20/ page number of pages in contract
Value added tax (VAT) 1 online filing 120 20.0% value added not included
Totals: 17 238 49.6
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