Good to know :  In order to facilitate the procedures and to be able to comply with the legislation in force, the use of a chartered accountant is important. A chartered accountant is a liberal professional whose activity is governed by la law (15-89). To exercise his activity, a chartered accountant must beregistered on the board of the Order of Chartered Accountants. 

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Specific rates 

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The tax rate is set as follows:

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10% for:

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• the amount excluding value added tax of the gross products received by non-resident natural or legal persons;

• the gross amount of taxable property income below 120,000 DH;

• the amount of professional income determined according to the single professional contribution regime.

This amount of tax is increased by an additional duty determined according to the table referred to in article 73-II-B-6° of the CGI and this, according to the methods fixed by regulation.

15% for:

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• the net profits resulting from:

• disposals of listed shares;

• disposals of shares or units of UCITS whose assets are permanently invested at least 60% in shares;

• du  rachat  ou  du  retrait  des_cc781905-5cde-3194 -bb3b-136bad5cf58d_ titres  ou  de  liquidités  d'un_cc781905-5cde-3194-bb3b- 136bad5cf58d_ stock savings plan or company savings plan before the 5-year term;

• gross income from movable capital from foreign sources;

• income from shares, shares and similar income listed in article 13 of the CGI;

• the gross amount of taxable property income equal to or greater than 120,000 DH.

• 17% for occasional or non-occasional remuneration and allowances
  if they are paid by public or private educational or vocational training establishments to teachers who are not part of their permanent staff.

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20% for:

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• income from fixed-income investments and income from Sukuk certificates with regard to legal entity beneficiaries subject to income tax as well as natural persons subject to income tax according to the real net result or result regime net simplified.

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The tax levied at the rate of 20% provided for above is chargeable to the income tax contribution with the right to refund.

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• net profits resulting from the sale of bonds and other debt securities, unlisted shares and other equity securities or shares or units of UCITS other than those referred to above;

• net profits resulting from the sale of securities issued by securitization collective investment funds (FPCT);

• net profits resulting from the sale of OPCC securities;

• gross profits of movable capital from foreign sources;

• net land profits made or recorded other than those made or recorded on the occasion of the first sale for consideration of undeveloped buildings included in the urban perimeter, from  1er_cc781905-5cde- 3194-bb3b-136bad5cf58d_january  2013, or the transfer for consideration of real estate rights relating to such buildings, subject to the provisions relating to the minimum contribution;

• net taxable income earned by:

• Les  entreprises  exportatrices  de  produits  ou_cc781905-5cde-3194 -bb3b-136bad5cf58d_ de  services,  excluding companies exporting scrap metals, for the amount of figure_cc781905-5cde-3194-bb3b-5836dbad 'business  made at  export;

• Hotel companies and tourist entertainment establishments, for the part of the tax base corresponding to their turnover achieved in foreign currencies duly repatriated directly by  -5cde-3194-bb3b-136bad5cf58d_ pour  leur  compte  par  l'intermédiaire_cc781905-5cde- 3194-bb3b-136bad5cf58d_ travel agencies ;

• Companies operating in industrial acceleration zones;

• exporting mining companies, from the financial year during which the first export operation was carried out.

• Also benefit from this rate, the mining companies which sell their products to companies which export them after their valorization;

• craft enterprises whose production is the result of essentially manual work;

• private educational or vocational training establishments;

• the  promoters  immobiliers  legal entities, which carry out, within the framework of an agreement concluded with the State, for a maximum period for 3 years, operations to build housing estates, residences and university campuses made up of at least fifty 50 rooms (2 beds per room), in respect of income from the rental of these housing estates, residences and university campuses;

• Les exploitants agricoles imposables les  traitements,  émoluments  et  salaires_cc781905-5cde-3194-bb3b- 136bad5cf58d_ bruts  versés  aux salariés qui travaillent pour le compte des sociétés ayant le statut «Casablanca  Finance  City»,  conformément  à  la  législation  et_cc781905- 5cde-3194-bb3b-136bad5cf58d_ the regulations in force, for a maximum period of 10 years from the date of taking office.

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However, the aforementioned employees may request, on irrevocable option, their employer to be taxed according to the rates of the scale provided for in I of article 73 of the CGI.

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• Net profits resulting from the sale of unlisted securities by real estate collective investment undertakings.

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30% for:

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• remuneration, occasional allowances or not, if they are paid to persons who are not part of the permanent staff of the employer other than public or private educational or vocational training establishments;

• fees and remuneration paid to doctors not subject to professional tax who perform surgical procedures in clinics and similar establishments;

• income from fixed-income investments and income from Sukuk certificates, with regard to beneficiaries who are natural persons, excluding those who are subject to the said tax according to the real net profit or simplified net profit regime;

• the gross amount of fees granted to artists working individually or formed into troupes;

• les   remises   et   appointements   alloués _cc781905- 5cde-3194-bb3b-136bad5cf58d_ to   travellers, representatives and commercial or industrial ushers who do not carry out any operation on their behalf;

• the net profits made or recorded on the occasion of the first sale for consideration of unbuilt buildings included in the urban perimeter, as of  January 1  2013 , or the transfer for consideration of real estate rights relating to such buildings, subject to the provisions relating to the minimum contribution;

Individuals carrying out their activities on an individual basis within the framework of self-employment are subject to income tax, according to one of the following rates:

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• 0.5%revenue collected, the amount of which does not exceed500,000 dirhamsfor commercial, industrial and craft activities;

• 1%revenue collected, the amount of which does not exceed200,000 dirhamsfor service providers.

This amount of tax is increased by an additional duty determined according to the table referred to in article 73-II-B-6° of the CGI and this, according to the methods fixed by regulation.

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