Morocco: something new for corporate tax

In Morocco, Economic Interest Groups (EIGs) and Joint Ventures will now pay corporate tax. The measure came into force on January 1, 2025.

This is a first in Morocco. In accordance with the 2025 finance law and article 2 of the General Tax Code, GIEs and joint ventures will be subject to Corporate Tax (IS). From now on, the members, natural and legal persons, of these establishments will pay this tax according to their share in the group’s net income.