Taxation (fiscalité) and public revenue
Taxation tests the architecture of Moroccan tax law - IS, IR, TVA, registration and local taxes - plus the procedure and guarantees surrounding contrôle fiscal.
IS and IR
IS applies to company profits on a residence basis, with withholding on certain payments to non-residents. The LF 2023 launched a four-year convergence of the IS rate towards 20% for profits below MAD 100 million and 35% above, phased to 2026 - always check the current LF for the year's exact rate. The cotisation minimale is 0.25% of turnover (floor 3,000 MAD) and is due even in a loss year. IR taxes salarial, professional, foncier and mobilier income plus capital gains under a progressive barème with family charges.
TVA
Fait générateur: delivery of goods or services, or import. Rates: 20% standard, 10%, 7%, and 0% on exports with a right to deduct. Déduction requires regular invoices and goods or services used for taxable operations, with a prorata for mixed activity. Excluded: véhicules de tourisme and their carburant.
Procedure
Contrôle sur pièces or vérification de comptabilité on site; the taxpayer receives a notice of findings and replies; the délai de reprise is generally four years; majorations apply for late filing and payment; hierarchical then judicial appeals.
Worked example
Sales 600,000 HT at 20% → TVA collectée 120,000. Purchases 350,000 HT → TVA déductible 70,000. But 100,000 of those purchases were a véhicule de tourisme (TVA 20,000). Deductible = 70,000 − 20,000 = 50,000; TVA due = 120,000 − 50,000 = 70,000, not 50,000.
Traps
Confusing exonération (permanent, no deduction) with suspension (temporary, deduction preserved); forgetting autoliquidation on imports; treating TVA collectée as revenue; applying a previous year's IS rate after a reform.