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