tax-incentives

Morocco: tax and grid-connection parameters (officially verified, 2026 review)

24 September 2026

Value added tax (TVA): standard rate 20%.
Corporate income tax (IS): two-rate regime from 2026 (brackets and scope per official DGI texts).
Import duty (DI): applicable rates by tariff heading are those of the official ADII/ADiL database (e.g. photovoltaic modules 2.5%).
Grid-connection technical parameters (ANRE CRENT): continuous frequency range 47–52 Hz; transmission voltage 0.9–1.15 pu; THD ≤ 3%; anti-islanding per transmission system operator settings.
Note: no fixed power factor is prescribed for BT/MT distribution (reactive capability requirement instead); confirm locally with ONEE.