Did you create your company in a Moroccan free zone between 2019 and 2021? In 2026, you are approaching or reaching the end of your total corporate tax exemption period. This fiscal transition is often underestimated — yet it can represent a tax shock of hundreds of thousands of dirhams if not anticipated. Here is a practical guide to manage this step with confidence.
Who Is Affected by the End of IS Exemption in 2026?
| Zone Type | Years 1 to 5 | After 5 Years (2026) |
|---|---|---|
| IAZ (Industrial Acceleration Zone) | 0% IS (total exemption) | 20% IS (standard rate 2026) |
| EPZ (e.g. Tanger Free Zone) | 0% IS | 8.75% IS (years 6-25) |
| CFC (Casablanca Finance City) | 0% IS | 15% IS (permanent CFC rate) |
New Fiscal Charges Applying After the Exemption Period
1. The Social Solidarity Contribution (CSS)
Extended by the 2026 Finance Law, the CSS applies to net taxable profit of companies exceeding MAD 1 million per year:
- Profit between MAD 1M and 5M: 2.5%
- Profit between MAD 5M and 40M: 3.5%
- Profit above MAD 40M: 5%
2. The Minimum Contribution (CM)
Even when running a deficit, your company owes a minimum contribution of 0.5% of net turnover, with a floor of MAD 3,000 per year. During the IS exemption period, the CM was also exempt — that is no longer the case afterwards.
Anticipation Strategies Before the Exemption Ends
| Strategy | Tax Impact | Condition |
|---|---|---|
| Accelerated depreciation (declining balance) | Reduces taxable base | New asset acquisitions |
| Investment provision (CGI art. 12) | Deduction of 30% of taxable profit | Reinvestment within 3 years |
| Optimization of deductible charges (rent, management fees) | Reduces fiscal result | Real and documented services |
| Finance lease (leasing) on equipment | Lease payments 100% deductible | Leasing contract |
| New IAZ entity for new activities | New 5-year exemption cycle | Distinct and genuine activity |
Establish Your Tax Plan Now
At Cabinet Dami Tanger, we have guided many IAZ companies through this transition. An end-of-exemption audit conducted 18 months in advance identifies available legal optimizations and prevents a brutal tax shock. Contact us for a personalized analysis and a tailored tax action plan.
