#

Ease of Doing Business in

Morocco

Morocco Download Profile (1738.3KB, pdf)
Region Middle East & North Africa
Income Category Lower middle income
Population 34,377,511
GNI Per Capita (US$) 3,040
City covered Casablanca

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 68 68
0
67.50 65.82 down
1.68
Starting a Business 40 40
-
92.34 92.06 up
0.28
Dealing with Construction Permits 18 18
-
79.77 79.32 up
0.45
Getting Electricity 57 55 down
2
79.71 79.31 up
0.40
Registering Property 87 92 up
5
63.94 62.74 up
1.20
Getting Credit 101 109 up
8
45.00 40.00 up
5.00
Protecting Minority Investors 87 118 up
31
53.33 45.00 up
8.33
Paying Taxes 41 37 down
4
83.51 83.61 down
0.10
Trading across Borders 63 68 up
5
81.12 79.97 up
1.15
Enforcing Contracts 57 58 up
1
62.34 62.34
-
Resolving Insolvency 131 130 down
1
33.89 33.89
-

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

41

DB 2016 Rank:

37

Change in Rank:

down4

DB 2017 DTF (% points):

83.51

DB 2016 DTF (% points):

83.61

Change in DTF (% points):

down0.10

Indicator Morocco Middle East & North Africa OECD high income
Payments (number per year) info_outline 6 17.8 10.9
Time (hours per year) info_outline 211 208.2 163.4
Total tax rate (% of profit) info_outline 49.3 32.3 40.9
Postfiling index (0-100) info_outline 97.7 65.7 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 1 online 68 30% taxable profits 25.30
Social security contributions 1 online 41 20.48% gross salaries 22.63
Local service tax 1 10.5% (urban area) 3% of fixed assets 0.84
Vehicle tax 1 MAD 8000 fixed fee 0.55
Stamp duty 1 MAD 20/ page number of pages in contract 0.00 small amount
Social security contributions on employee 0 jointly 6.48% gross salaries 0.00
Value added tax (VAT) 1 online 102 20% value added 0.00 not included
Totals: 6 211 49.3
  • Answer
    Profit tax (% of profit) 25.3
    Labor tax and contributions (% of profit) 22.6
    Other taxes (% of profit) 1.4
    Answer Score
    Postfiling index (0-100) 97.7
    VAT refunds N/A
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission N/A
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Purchase of machine exempted from VAT
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A No VAT
    Time to obtain a VAT refund (weeks) N/A No VAT
    Corporate income tax audits 95.4
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 4.0 95.4
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Local Taxation Commission (CLT)
    Is the appeal authority independent? Independent Department outside tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 720 days

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.