Morocco: Corporate Tax Among the Highest in the World
Morocco applies a maximum corporate tax rate of 35%, one of the four highest recorded by the OECD in 2026. It is well above the average observed across the 146 jurisdictions studied.
The Organisation for Economic Co-operation and Development ranks Morocco among the countries with the highest maximum statutory corporate tax rates.
On Bladi.net : Morocco Corporate Tax Rate 35% Second Highest World
According to the OECD’s official Corporate Tax Statistics 2026 report, Morocco’s rate reaches 35%. The Kingdom is at the same level as Colombia and Malta, behind France, whose rate exceptionally reaches 36.1% in 2026 because of a temporary surtax.
Of the 146 jurisdictions analyzed, only 25 apply a statutory rate equal to or greater than 30%. The overall average stands at 21.2%, nearly 14 points lower than the maximum rate applied in Morocco.
Morocco’s rate also far exceeds the average for the 27 African jurisdictions, which stands at 26.6%. The average reaches 24.2% in OECD countries, 21.1% in Latin America and the Caribbean, and 20.6% in Asia-Pacific.
Morocco is also one of the four jurisdictions that raised its statutory rate by one point between 2025 and 2026, along with South Korea, Lithuania and San Marino. Globally, corporate tax rates have nevertheless remained broadly stable since 2020, following two decades of decline.
The 35% rate does not apply to all companies
This ranking must nevertheless be interpreted with caution. The OECD specifies that its indicator uses the standard statutory rate and, when a country applies progressive taxation, the highest marginal rate.
The 35% figure therefore does not mean that all Moroccan companies pay more than one-third of their profits to the state. The applicable rate may vary depending on the size of the company, its level of profit, its activity or the tax regime to which it is subject.
The report also points out that the published rates do not take into account the full complexity of tax systems: exemptions, preferential regimes, sector-specific benefits, special economic zones or rules intended for small and medium-sized enterprises. They therefore cannot, on their own, measure the tax burden actually borne.
Malta’s example illustrates this limitation. Despite a statutory rate of 35%, investors can recover up to six-sevenths of the tax paid through a refund mechanism. In France, the 36.1% rate results from an exceptional surtax applicable in 2026.
Morocco’s maximum rate nevertheless remains far above international averages and is an indicator monitored by companies when comparing the tax environment of different countries.
