MoroccoMorocco IS Corporate Tax 2026TaxesMorocco Corporate Income Tax (IS) & Minimum Contribution Calculator 2026
Calculate Moroccan Corporate Tax (Impôt sur les Sociétés - IS) under the CGI 2026 tax reform framework (20% standard rate, 35% large corporates, 40% financial institutions) alongside the Cotisation Minimale.
Calculator Inputs
Live Real-TimeTotal Corporate Tax (IS) Payable
Quarterly Advance Payment (Acompte)
22,500 MAD
Effective Tax Rate
20%
Minimum Contribution Baseline
8,750 MAD
Standard IS Applied: Computed profit tax exceeds the Cotisation Minimale threshold and is settled across 4 equal quarterly acomptes.
Profit vs IS Tax vs Acomptes
Detailed Calculation Breakdown
Calculation Methodology
Corporate Tax = Taxable Net Profit * Applicable Rate (20% / 35% / 40%). Final tax payable is the higher of the computed IS or the 0.25% Cotisation Minimale on gross turnover.
Important Legal & Educational Disclaimer
This tool calculates corporate income taxes under Moroccan legislation. Declarations must be submitted via SIMPL-IS on the DGI portal.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
Frequently Asked Questions
Related Calculators
Recommended tools and calculators tailored to your current calculation
MoroccoMorocco Auto-Entrepreneur Tax & AMO Calculator (1% & 2%)
Calculate income tax (1% for commercial / 2% for services), mandatory CNSS health insurance (AMO), and net monthly take-home under the Moroccan Auto-Entrepreneur statutory scheme.
MoroccoMorocco VAT (TVA) Return & Tax Payable Calculator 2026 (DGI)
Calculate net Value Added Tax (TVA) due or credit carried forward under the Moroccan General Tax Code (CGI 2026) across 20%, 14%, 10%, and 7% rates with deductible input tax.
MoroccoMorocco Property Registration & Notary Fees Calculator (Frais de Notaire)
Calculate total Moroccan property acquisition costs: 4% registration duty, 1.5% land conservation fee, and statutory notary fees.
AlgeriaAlgeria Single Flat Tax Calculator (IFU 5% & 12% + CASNOS)
Calculate the Single Flat Tax (Impôt Forfaitaire Unique - IFU) for small businesses, merchants, and freelance services in Algeria (5% commercial / 12% services), 10k DZD minimum tax, and CASNOS dues.
TunisiaTunisia Corporate Income Tax (IS) Calculator 2026 (Ministry of Finance)
Calculate Tunisian Corporate Tax (Impôt sur les Sociétés - IS) under the 2026 Fiscal Code (15% standard rate, 10% agricultural/preferential, 35% financial/energy) alongside the 3 provisional advance installments.
AlgeriaAlgeria Corporate Income Tax (IBS) Calculator 2026 (DGI)
Calculate corporate profits tax (Impôt sur les Bénéfices des Sociétés - IBS) in Algeria under the Direct Tax Code (19% manufacturing, 23% construction/tourism, 26% commercial/services).
United Arab EmiratesUAE Free Zone Corporate Tax & Qualifying Income (0% vs 9%) Calculator
Calculate corporate tax liabilities for UAE Qualifying Free Zone Persons (QFZP) under Federal Corporate Tax Law, verifying the De Minimis requirement (5% or AED 5M limit) to secure the 0% preferential tax rate.
United Arab EmiratesUAE Freelance & Sole Proprietor Tax Calculator (1 Million AED Threshold)
Calculate UAE Corporate Tax liability for freelancers and natural persons under Cabinet Decision No. 49 of 2023 (1M AED turnover threshold).