Investment guide · Taxation and incentives: institutional map
In force
- Effective date
- Per the official text
- Verification date
- 2026-09-17
- Source
- Official primary source (see link below)
Institutional map (who does what)
- DGI: tax administration and doctrine (corporate income tax, VAT, etc.).
- Ministry of Economy and Finance: tax policy and regulation.
- AMDIE: investment incentives and the investment agreement (convention d’investissement).
Key institutional facts (rates and framework)
- VAT: standard rate 20% (specific rates for certain categories, e.g. photovoltaic modules at 10%).
- Corporate income tax: two-rate regime from 2026 (brackets and scope per official DGI texts).
- Incentive framework: framework law 03-22 (Investment Charter) and its implementing texts; the content of an investment agreement follows the official text and the agreement.
- Conditions and durations of tax incentives are set by decrees/agreements (this page states institutional facts only).
Official sources
- AMDIE (investment portal): https://www.invest.gov.ma
- Ministry of Economy and Finance: https://www.finances.gov.ma
Official sources
Facts in this record rely on an official primary source; texts may be amended, so refer to the official text and the latest Bulletin Officiel.
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