Morocco Tax Law and General Tax Code for Foreign Investors

Moroccan tax law is a central part of any investment structure in Morocco. Foreign investors need to understand corporate tax, income tax, VAT, withholding taxes, registration duties, tax procedures, audits and sanctions before committing capital or signing operating contracts.

This page now gives access to the Moroccan General Tax Code 2026 in an interactive format. The code is organised by chapters and articles so the reader can open one article at a time and move progressively through the text.

Morocco General Tax Code and circulars

The General Tax Code is the main reference for Moroccan tax rules. Circulars and tax notes will be added progressively as separate resources, so investors can compare the legal text with the administration's interpretation when the material is available.