Investment guide · Taxation and incentives: institutional map

## Institutional map (who does what) • DGI: tax administration and doctrine (corporate income tax, VAT, etc.). • Ministry of Economy and Finance: tax policy and regulation. • AMDIE: investment incentives and the investment agreement (convention d’investissement). ## Key institutional facts (rates and framework) • VAT: standard rate 20% (specific rates for certain categories, e.g. photovoltaic modules at 10%). • Corporate income tax: two-rate regime from 2026 (brackets and scope per official DGI texts). • Incentive framework: framework law 03-22 (Investment Charter) and its implementing texts; the content of an investment agreement follows the official text and the agreement. • Conditions and durations of tax incentives are set by decrees/agreements (this page states institutional facts only). ## Official sources • AMDIE (investment portal): https://www.invest.gov.ma • Ministry of Economy and Finance: https://www.finances.gov.ma