Morocco public holidays 2026, VAT rate and tax data
Morocco: VAT rate 20% since 1 Jan 1996; 17 public holidays in 2026 (next: Anniversaire de la Marche Verte (Green March), 6 Nov 2026); corporate tax rate 20%; minimum wage 17.92 MAD/hour; policy interest rate 2.25%; inflation rate (CPI) 0.5%.
11 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency MAD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "MA", "series": "vat", "value": 20, "unit": "percent", "effective_from": "1996-01-01", "last_confirmed": "2026-07-15", "source": { "name": "Direction Générale des Impôts", "url": "https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1" } }
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Morocco public holidays 2026
17 days in 2026; next: Anniversaire de la Marche Verte (Green March) on 6 Nov 2026. Official source: Ministère de la Transition Numérique et de la Réforme de l'Administration · last verified 15 Jul 2026
Fixed by law 2 Confirmed 8 Estimated 7
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nouvel An (New Year's Day) | Fixed by law | Ministère de la Transition Numérique et… |
| 11 Jan 2026 Sun | Manifeste de l'Indépendance (Proclamation of Independence) | Confirmed | Ministère de la Transition Numérique et… |
| 14 Jan 2026 Wed | Nouvel An Amazigh (Yennayer) | Confirmed | Ministère de la Transition Numérique et… |
| 20 Mar 2026 Fri | Aïd Al Fitr (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 21 Mar 2026 Sat | Aïd Al Fitr, Day 2 (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 1 May 2026 Fri | Fête du Travail (Labour Day) | Fixed by law | Ministère de la Transition Numérique et… |
| 27 May 2026 Wed | Aïd Al Adha (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 28 May 2026 Thu | Aïd Al Adha, Day 2 (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 17 Jun 2026 Wed | 1er Moharram — Nouvel An de l'Hégire 1448 (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 30 Jul 2026 Thu | Fête du Trône (Throne Day) | Confirmed | Ministère de la Transition Numérique et… |
| 14 Aug 2026 Fri | Allégeance Oued Eddahab (Oued Ed-Dahab Day) | Confirmed | Ministère de la Transition Numérique et… |
| 20 Aug 2026 Thu | Révolution du Roi et du Peuple | Confirmed | Ministère de la Transition Numérique et… |
| 21 Aug 2026 Fri | Fête de la Jeunesse (Youth Day) | Confirmed | Ministère de la Transition Numérique et… |
| 25 Aug 2026 Tue | Aïd Al Mawlid Annabaoui (Prophet's Birthday) (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 26 Aug 2026 Wed | Aïd Al Mawlid Annabaoui, Day 2 (provisional) | Estimated | Ministère de la Transition Numérique et… |
| 6 Nov 2026 Fri | Anniversaire de la Marche Verte (Green March) | Confirmed | Ministère de la Transition Numérique et… |
| 18 Nov 2026 Wed | Fête de l'Indépendance (Independence Day) | Confirmed | Ministère de la Transition Numérique et… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Morocco value
Rate schedules and breakdowns
Withholding tax rates
10–11.25% across 4 withholding taxes — no single rate · in force from 2026-01-01 · Official source: CGI art. 19-IV-B, art. 73 and art. 247-XXXVII-C (dividend trajectory, as… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (produits des actions, parts sociales et revenus assimilés) | 11.25 | dividends and similar distributions paid to non-resident (and resident individual) shareholders during calendar 2026, withheld at source as a final tax for non-residents without a Moroccan permanent establishment | 2026-01-01 | CGI art. 19-IV-B and art. 247-XXXVII-C… |
| TIME-LIMITED RATE: falls to 10% for distributions from 1 January 2027 (the end-state of the LF 2023 trajectory). Dividends paid to Moroccan companies subject to IS remain exempt (with ownership attestation). | |||||
| interest | Interest (produits de placements à revenu fixe / intérêts de prêts) | 10 | interest and similar fixed-income returns paid to non-resident lenders | — | CGI art. 19 (taux spécifiques); PwC… |
| Domestic exemptions include interest on foreign-currency loans with a term over ten years and certain State-guaranteed financings. | |||||
| royalties | Royalties (redevances - produits bruts, CGI art. 15) | 10 | royalties for the use of copyrights, patents, trademarks and similar rights, and rental of equipment, paid to non-residents without a Moroccan permanent establishment | — | CGI art. 15 (produits bruts perçus par… |
| technical-services | Technical assistance and service fees (produits bruts, CGI art. 15) | 10 | remuneration for technical assistance, studies, and generally services of any kind rendered (or used in Morocco) by non-resident persons without a Moroccan permanent establishment | — | CGI art. 15 read with art. 19; PwC… |
| The produits-bruts base is unusually broad - it catches ordinary service fees, not just royalties. In treaty situations the tax typically survives only for remuneration qualifying as royalties (or technical-service fees where the treaty has such an article), so the practical… | |||||
Personal income tax brackets
0–37% across 6 bands · in force from 2025-01-01 · Official source: Direction Générale des Impôts · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 40000 | 0 |
| 40000 | 60000 | 10 |
| 60000 | 80000 | 20 |
| 80000 | 100000 | 30 |
| 100000 | 180000 | 34 |
| 180000 | — | 37 |
Statutory social-insurance contributions
0–11.89% across 7 contribution branches · in force from 2024-01-01 · Official source: Caisse nationale de sécurité sociale (CNSS), Morocco · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | employer matched |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Prestations familiales / التعويضات العائلية (family allowances) — employer only | 6.4 | 0 | 6.4 | percent | Total gross remuneration (salaire brut) — the whole of the pay, including bonuses and indemnities of every kind, without any ceiling. This is one of the three uncapped branches; the 6 000 MAD plafond does NOT apply to it. | false |
| EMPLOYER-ONLY AND UNCAPPED — the two facts most often got wrong together. Because it is uncapped, family allowances are the single largest employer line for any employee earning well above 6 000 MAD: at 20 000 MAD gross it costs 1 280 MAD a month, against 538.80 MAD for all… | |||||||
| prestations_sociales_court_terme | Prestations sociales à court terme / التعويضات الاجتماعية قصيرة الأمد (short-term benefits: sickness and maternity daily allowances, death grant) | 1 | 0.33 | 0.67 | percent | Gross remuneration CAPPED at the monthly CNSS plafond of 6 000 MAD. Pay above 6 000 MAD a month is disregarded for this branch entirely. | false |
| Split two-thirds / one-third, not half and half: 0.67% employer against 0.33% employee. Capped: maximum 40.20 MAD employer and 19.80 MAD employee per month whatever the salary. Frequently published merged with the unemployment-indemnity branch as a single 1.57% line (1.05%… | |||||||
| prestations_sociales_long_terme | Prestations sociales à long terme / التعويضات الاجتماعية طويلة الأمد (long-term benefits: old-age, invalidity and survivors' pensions) | 11.89 | 3.96 | 7.93 | percent | Gross remuneration CAPPED at the monthly CNSS plafond of 6 000 MAD. Pay above 6 000 MAD a month is disregarded for this branch entirely. | false |
| The pension branch, and the reason the 6 000 MAD ceiling matters so much in Morocco. Employer pays exactly twice the employee (7.93% against 3.96%); maximum 475.80 MAD employer and 237.60 MAD employee per month. THE CEILING IS ALSO A BENEFIT CEILING: the pension is computed on… | |||||||
| indemnite_perte_emploi | Indemnité pour perte d'emploi (IPE) / التعويض عن فقدان الشغل (unemployment indemnity) | 0.57 | 0.19 | 0.38 | percent | Gross remuneration CAPPED at the monthly CNSS plafond of 6 000 MAD. | false |
| The newest branch of the régime général and the one most often missing from imported rate tables — an engine built before it will be 0.38 points light on the employer side and 0.19 points light on the employee side. Capped: maximum 22.80 MAD employer and 11.40 MAD employee per… | |||||||
| amo | Assurance maladie obligatoire (AMO) / التأمين الإجباري الأساسي عن المرض (compulsory basic health insurance), including the 1,85% AMO solidarity share | 6.37 | 2.26 | 4.11 | percent | Total gross remuneration — the masse salariale déplafonnée. UNCAPPED: the 6 000 MAD CNSS plafond does not apply to AMO at all. | false |
| THE 6.37% IS TWO DIFFERENT CHARGES ADDED TOGETHER, AND THEY DO NOT BEHAVE THE SAME WAY. (a) The AMO contribution proper, 4.52%, split exactly in half: 2.26% employer, 2.26% employee. (b) The AMO SOLIDARITY share, 1.85%, employer-only, payable by EVERY affiliated employer whether… | |||||||
| taxe_formation_professionnelle | Taxe de formation professionnelle (TFP) / الرسم على التكوين المهني (professional training tax, for OFPPT) — employer only | 1.6 | 0 | 1.6 | percent | Total gross remuneration, UNCAPPED. The 6 000 MAD CNSS plafond does not apply. | false |
| SERVED AS A SEPARATE BRANCH BECAUSE IT IS A SEPARATE THING. The TFP is a TAX for the vocational-training body OFPPT, not a social-insurance contribution: it buys the employee no entitlement and confers no benefit right. It nevertheless appears on the same CNSS bordereau, is… | |||||||
| accidents_travail | Accidents du travail et maladies professionnelles / حوادث الشغل والأمراض المهنية (occupational injury and disease) — compulsory PRIVATE insurance, no statutory percentage | — | 0 | — | percent | Not a percentage of payroll fixed by law. The premium is set by the insurer under its own tariff, by reference to the employer's activity, risk and claims record. | false |
| INCLUDED AS A VISIBLE BRANCH BECAUSE THE OBLIGATION IS REAL EVEN THOUGH THE RATE IS NOT NATIONAL. Morocco is unusual in the region: occupational injury is NOT a CNSS branch and carries no percentage in the CNSS rate table. Every employer must instead hold an… | |||||||
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