Starter guide to VAT, corporate tax, income tax, professional tax and the auto-entrepreneur regime in Morocco.
Morocco tax rules are easier to approach by block before moving into a specific NMA code.
Useful tables
| Topic | What you get here | Reference point |
|---|---|---|
| VAT | Rate markers by product or service | CGI 2026 |
| Corporate tax | How to read the tax logic by company profit | DGI |
| Income tax | Payroll and remuneration checkpoints | DGI |
| Auto-entrepreneur | Caps, eligibility and simplified tax logic | DirectEntreprise |
| Professional tax | Indicative classes and checkpoints | CGI 2026 |
When to verify with an authority
| Situation | Why verify | Authority |
|---|---|---|
| VAT on a specific case | The product, client or regime may change treatment | DGI |
| Choosing a regime or legal form | The answer depends on structure and project scope | OMPIC / advisor |
| Any high-stakes filing or tax decision | This page is a reference layer, not formal approval | Competent authority |
Official sources worth opening
| Source | Why open it | Official portal |
|---|---|---|
| maroc.ma / CGI 2026 | Entry point to the 2026 general tax code edition. | maroc.ma / CGI 2026 |
| DGI / tax.gov.ma | Tax checkpoints, VAT, corporate tax, income tax and filings. | DGI / tax.gov.ma |
| OMPIC | Registries, RC, ICE and company information. | OMPIC |
| DirectEntreprise | Company creation steps, filings and guided path. | DirectEntreprise |
How to use this tax hub
Start with the topic that actually changes the business decision. Use VAT when you need the treatment of a product or service, corporate tax when you are comparing company structures, income tax when payroll or remuneration matters, and auto-entrepreneur when you are testing a lighter launch model. The practical workflow is to begin with the real case, then move back to the NMA code, the legal form and the calculators on the site.
What this hub helps you avoid
A common mistake is trying to solve a tax question from a marketing label, a single rate or a rough intuition about the regime. The stronger method is to connect classification, tax logic, legal form, operating model and payroll effects before invoicing, filing or launching. That is the purpose of this hub.
Frequently asked questions
How should I use the Morocco tax hub...
Start with the topic that changes the decision: VAT for invoicing, corporate tax for structure, income tax for remuneration and auto-entrepreneur for a lighter launch.
Is the tax hub enough for a final decision...
No. It is a 2026 reference layer before confirming the real case with the applicable text, the chosen structure and the competent authority.
When should tax be read together with the NMA code...
As soon as the product, service or operating model changes VAT logic, legal-form choice or payroll obligations.
2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.