Corporate income tax (CIT) - statutory and targeted small business in Morocco
Morocco: Corporate income tax (CIT) - statutory and targeted small business was 35 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
35 Percentage of taxable income
Change on year
up 2.9%
World rank
2nd
of 128 countries
All-time high
35 Percentage of taxable income
in 2000
All-time low
30 Percentage of taxable income
in 2008
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Morocco, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Morocco recorded 35 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the highest value across all 27 years on record.
That represents a change of up 2.9% on the previous year and up 12.9% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Morocco peaked at 35 Percentage of taxable income in 2000 and was at its lowest, 30 Percentage of taxable income, in 2008.
Morocco ranks 2nd of 128 countries on this measure, in the top 10%.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Morocco, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 35 Percentage of taxable income | — |
| 2001 | 35 Percentage of taxable income | +0.0% |
| 2002 | 35 Percentage of taxable income | +0.0% |
| 2003 | 35 Percentage of taxable income | +0.0% |
| 2004 | 35 Percentage of taxable income | +0.0% |
| 2005 | 35 Percentage of taxable income | +0.0% |
| 2006 | 35 Percentage of taxable income | +0.0% |
| 2007 | 35 Percentage of taxable income | +0.0% |
| 2008 | 30 Percentage of taxable income | -14.3% |
| 2009 | 30 Percentage of taxable income | +0.0% |
| 2010 | 30 Percentage of taxable income | +0.0% |
| 2011 | 30 Percentage of taxable income | +0.0% |
| 2012 | 30 Percentage of taxable income | +0.0% |
| 2013 | 30 Percentage of taxable income | +0.0% |
| 2014 | 30 Percentage of taxable income | +0.0% |
| 2015 | 30 Percentage of taxable income | +0.0% |
| 2016 | 31 Percentage of taxable income | +3.3% |
| 2017 | 31 Percentage of taxable income | +0.0% |
| 2018 | 31 Percentage of taxable income | +0.0% |
| 2019 | 31 Percentage of taxable income | +0.0% |
| 2020 | 31 Percentage of taxable income | +0.0% |
| 2021 | 31 Percentage of taxable income | +0.0% |
| 2022 | 31 Percentage of taxable income | +0.0% |
| 2023 | 32 Percentage of taxable income | +3.2% |
| 2024 | 33 Percentage of taxable income | +3.1% |
| 2025 | 34 Percentage of taxable income | +3.0% |
| 2026 | 35 Percentage of taxable income | +2.9% |
Morocco compared with similar countries
- Morocco's 35 Percentage of taxable income is above the median for lower middle income countries, which is 29.5 Percentage of taxable income, 1.2× the median. (20 countries reporting)
- Morocco's 35 Percentage of taxable income is above the median for Middle East, North Africa, Afghanistan & Pakistan, which is 20 Percentage of taxable income, 1.8× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 34 Percentage of taxable income | 30 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 30.4 Percentage of taxable income | 30 Percentage of taxable income | 31 Percentage of taxable income | 10 |
| 2020s | 32.43 Percentage of taxable income | 31 Percentage of taxable income | 35 Percentage of taxable income | 7 |
Countries ranked near Morocco
- 1 Democratic Republic of the Congo 30 Percentage of taxable income compare
- 1 France 36.13 Percentage of taxable income compare
- 2 Argentina 35 Percentage of taxable income compare
- 2 Eswatini 25 Percentage of taxable income compare
- 2 Netherlands 25.8 Percentage of taxable income compare
- 2 Fiji 25 Percentage of taxable income compare
- 2 Mauritania 25 Percentage of taxable income compare
- 2 Colombia 35 Percentage of taxable income compare
- 2 Malta 35 Percentage of taxable income compare
- 3 Türkiye 25 Percentage of taxable income compare
- 4 Slovenia 22 Percentage of taxable income compare
- 4 Estonia 22 Percentage of taxable income compare
More economy & growth data for Morocco
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.57 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.41 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 811.51 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0044 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 21.12 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 3.32 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 89.81 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0182 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 86.35 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 30.48 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Morocco?
- Corporate income tax (cit) - statutory and targeted small business in Morocco was 35 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Morocco?
- The highest recorded value was 35 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Morocco?
- The lowest recorded value was 30 Percentage of taxable income in 2008.
- How does Morocco rank for corporate income tax (cit) - statutory and targeted small business?
- Morocco ranks 2nd out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Morocco?
- Over the last ten years it is up 12.9%. The long-run trend across the full record is falling.
- Where does this Morocco data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.