Legal Guide
Taxation
Corporate tax rates, incentive regimes, and repatriation rules.
Standard corporate tax rate20–35%, tiered by profit
Casablanca Finance City regimePreferential rate for regional HQs
Export-oriented companies0% for first 5 years, reduced rate after
Free zone entitiesExempt for first 5 years
Withholding tax on dividends15%, reduced under most tax treaties
On repatriation
Morocco’s Office des Changes governs capital repatriation. Registered foreign direct investment can generally repatriate both capital and profits without prior authorization — the key is registering the initial investment correctly at the time it’s made.