MarrocosMorocco IS Corporate Tax 2026ImpostosMorocco 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.
Dados de Entrada
Em tempo realTotal 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
Detalhamento do Cálculo
Metodologia de Cálculo
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.
Aviso Legal e Educacional
This tool calculates corporate income taxes under Moroccan legislation. Declarations must be submitted via SIMPL-IS on the DGI portal.
Esta calculadora destina-se a fins educacionais e informativos. Os resultados não constituem consultoria financeira ou jurídica vinculativa.
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