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Tax Law

Korte Law advises foreign investors and multinationals on Moroccan tax law — covering corporate income tax, withholding taxes, transfer pricing, and the tax implications of investment structures. We combine Moroccan tax expertise with cross-border experience to optimize your tax position while ensuring compliance.

What We Cover

  • Corporate income tax (IS) structuring and compliance advice
  • Withholding tax on dividends, royalties, and service fees
  • Tax treaty analysis (Morocco has DTAs with 50+ countries)
  • Transfer pricing documentation and audit defense
  • Free zone tax regimes (CFC, industrial free zones)
  • VAT obligations for foreign companies operating in Morocco
  • Tax due diligence for M&A transactions
  • Investment Charter incentives and sectoral tax exemptions

The Legal Framework

Moroccan taxation is governed by the Code Général des Impôts (CGI), which consolidates corporate tax (IS at 20–35%), personal income tax (IR), VAT (TVA at 20%), and registration duties. Morocco's Investment Charter (Charte de l'Investissement, Law 18-95 and its 2022 reform) provides significant tax incentives for qualifying investments, including IS exemptions, reduced withholding rates, and customs duty relief.

Morocco has concluded double taxation agreements with more than 50 countries — including Germany, France, and key Gulf states — which are critical for structuring cross-border payments. Transfer pricing rules under Article 213 of the CGI follow OECD guidelines, with documentation requirements triggered at MAD 50 million in related-party transactions.

How We Work

We work at the intersection of legal structuring and tax planning. We are not a tax advisory firm — we provide legal analysis of tax obligations and structure transactions to minimize tax exposure within compliant frameworks. We work alongside your accountants and tax advisors, and coordinate with Moroccan tax authorities when rulings or clarifications are needed. When disputes arise, we support audit defense and administrative appeals.

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For expert guidance on tax law in Morocco, speak to our team.

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