Corporate Tax (IS) Simulator with CM, CSS and Acomptes
Estimate your Moroccan Corporate Tax in seconds. Computes the Impôt sur les Sociétés (IS), Minimum Contribution (CM), Social Solidarity Contribution (CSS) and the four quarterly installments based on the official 2024-2026 schedule.
Quick start
Fiscal year parameters
Fiscal year figures
Net revenue including ancillary, financial income and subsidies
Fiscal result after reintegrations and deductions
Basis used to compute the four quarterly installments. Set 0 for new companies.
How to use the Corporate Tax simulator
Select the fiscal year (2024, 2025 or 2026). Moroccan rates are progressively converging towards 20% and 35% depending on profit.
Pick your activity type. Credit institutions, insurance and leasing companies fall under the dedicated 40% rate by 2026.
Choose the Minimum Contribution regime: 0.25% standard or 0.15% for essential products (oil, sugar, flour, water, electricity, gas, medicines).
Enter your revenue (excl. VAT), taxable profit and prior year IS to compute installments and balance.
Review the detailed results: IS, Minimum Contribution, CSS, four quarterly installments and final balance.
Why use our IS simulator
Up-to-date 2024-2026 schedule
All rates from the 2023 Finance Law are integrated, including the progressive convergence towards 20% for standard companies, 35% for large companies and 40% for financial institutions by 2026.
Minimum Contribution included
The simulator automatically computes the Minimum Contribution (CM) at the applicable rate, applies the 3,000 MAD floor and compares it with the calculated IS to determine the amount due.
CSS and quarterly installments
Full computation of the Social Solidarity Contribution (1.5% to 5% depending on profit) and the four quarterly installments, including their payment calendar and the final balance.
100% private and free
No sign-up, no data transmitted. All calculations run entirely in your browser. Simulate as many scenarios as needed, fully confidentially.
Frequently asked questions on Morocco IS
What are the Moroccan IS rates in 2026?
From January 1, 2026, the final schedule is: 20% for companies whose net profit is below 100 million MAD, 35% for companies whose profit is equal to or above 100 million MAD, and 40% for credit institutions, insurance and leasing companies.
How does the Minimum Contribution work?
The Minimum Contribution (CM) is computed at 0.25% of revenue (0.15% for essential goods), with a floor of 3,000 MAD. If the CM exceeds the calculated IS, the CM is owed instead. Newly created companies are exempt during their first 36 months.
What is the CSS and who owes it?
The Social Solidarity Contribution applies to companies whose net profit is at least 1 million MAD. Progressive rates are: 1.5% (1M-5M), 2.5% (5M-10M), 3.5% (10M-40M) and 5% above 40 million.
How are quarterly installments calculated?
Each installment equals 25% of the IS paid the previous year. The four installments are paid at the end of months 3, 6, 9 and 12 of the fiscal year. A final balance is due at year-end closing if installments fall short of the actual IS.
What happens if the CM exceeds the calculated IS?
Since the 2022 Finance Law, the excess of the Minimum Contribution over the IS can no longer be offset against future fiscal years. It becomes a definitive fiscal cost for the company, unlike the previous regime which allowed a 3-year carry-forward.
Does this simulator replace a chartered accountant?
No. This simulator provides an indicative estimate based on the official schedule of the Moroccan General Tax Code. The actual computation depends on many parameters such as reintegrations, deductions, tax credits and special regimes. Always consult a chartered accountant for your tax return.