Does a new business receive an exemption from professional tax?

Under Law 47.06, newly established enterprises, commercial ventures, and professional practices enjoy a full 5-year statutory tax holiday from the date of initial commercial operations.

MoroccoUpdated for 2026Finance

Morocco Business Professional Tax (Patente) Calculator 2026

Calculate annual municipal professional tax (Taxe Professionnelle) based on commercial rental value (Classes at 10%, 20%, 30%) and 5-year new business exemptions in MAD.

Taxes & Duties Corporate Income Tax

Calculated Result

Total Annual Professional Tax (Patente) Payable

Calculator Inputs

Annual Rental Value of Business Premises (MAD)

Productive Machinery & Equipment Value (If Any)

Business Activity Class & Tariff

First 5-Year Exemption Status

Total Annual Professional Tax (Patente) Payable

Core Municipal Professional Tax

Total Cadastral Rental Tax Base

Chamber of Commerce Surcharge (8%)

Deemed Rental Value of Machinery (3%)

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: القانون رقم 47.06 المتعلق بجبايات الجماعات الترابية المنظم للضريبة المهنية (Taxe Professionnelle) وأصناف التعريفة (10%، 20%، 30%) وإعفاء 5 سنواتLast Verified: 2026-09-03

Frequently Asked Questions

Professional tax is calculated by applying a progressive tariff rate based on activity classification (Class 3: 10%, Class 2: 20%, Class 1: 30%) to the gross annual cadastral rental value of business premises, offices, workshops, and productive industrial equipment.

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