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MAモロッコMorocco IS Corporate Tax 2026税金

Morocco 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.

入力パラメータ

リアルタイム自動計算
MAD
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MAD
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計算結果Morocco IS Corporate Tax 2026

Total Corporate Tax (IS) Payable

90,000MAD

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

Taxable Net Fiscal Profit
450,000 MAD(80%)
Final Amount Due to Treasury
90,000 MAD(16%)
Quarterly Advance Payment (Acompte)
22,500 MAD(4%)

詳細な計算内訳

Taxable Net Fiscal Profit
450,000 MAD
Statutory Computed IS
90,000 MAD
Cotisation Minimale (0.25%)
8,750 MAD
Final Amount Due to Treasury
90,000 MAD

計算方法と根拠

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.

法的免責事項および案内

This tool calculates corporate income taxes under Moroccan legislation. Declarations must be submitted via SIMPL-IS on the DGI portal.

本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。

よくある質問 (FAQ)

Under the 2026 CGI convergence, the unified standard rate is 20% for taxable profits up to 100M MAD, and 35% for profits exceeding 100M MAD.
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