Your assumptions
In % of HT revenue. E.g. 20% = taxable profit = 20% of revenue.
Total gross paid to employees (0 if no employees).
Share of your revenue reversed as purchases (materials, subcontracting…).
Estimated provisions
- Taxable profit
- 400.000 DH
- IS (progressive bracket)
- 85.250 DH
- Employer CNSS (21.09%)
- 126.540 DH
- Net annual VAT
- 240.000 DH
- Total to provision (annual)
- 451.790 DH
- Recommended monthly provision
- 37.649,17 DH
21.3 % effective
22.6 % of HT revenue
Indicative results — do not replace a chartered accountant's advice. 2026 rates, subject to change.
IS and CNSS brackets in Morocco
The main charges of a Moroccan company.
IS — 2026 progressive bracket
Taxable profit up to 300,000 MAD: 20%. From 300,001 to 1,000,000: 25.25%. From 1,000,001 to 100,000,000: 31.25%. Above 100,000,000: 35%. Some sectors (industry, export, agriculture) benefit from temporary reduced rates.
Employer CNSS
About 21.09% of gross payroll (13.46% CNSS + 4.11% AMO + 3.52% other contributions, subject to change). The employee contributes an additional ~6.74% (deducted from salary). Filing and payment are monthly.
Net VAT
VAT collected on your sales − VAT deductible on your professional purchases. Remitted monthly or quarterly depending on your revenue. Provisioning this is essential: VAT is not your income, it flows through your treasury.
Frequently asked questions
What net margin should I use in this simulator?
Net margin before IS is your accounting profit / HT revenue. For a service, often around 20-40%. For trade, 5-15%. For industry, 10-25%. This number already includes your operating expenses (salaries, rent, materials) but not yet taxes.
Is IS paid all at once?
No. Annual IS is paid in 4 quarterly installments (25% each) based on the previous year's IS, then a settlement at N+1. For new companies, the 1st year is a single balance at N+1.
What else should I provision in practice?
In addition to the 3 charges here, plan for: withholding at source on salaries (employee IR you pay for your employees), professional tax (patente), CIR (professional training contribution), and your own executive contributions if applicable. An accountant establishes the full budget.
Is the monthly provision an amount to block?
Ideally yes: transfer it to a separate account each month. At the due date (monthly VAT filing, quarterly IS installment, monthly CNSS filing), the money is ready. It's the best treasury hygiene to avoid year-end difficulties.
Is this calculator accurate for my company?
It gives a useful order of magnitude for planning and budget. Exact reality depends on factors specific to each company (non-deductible charges, sector exemptions, deficit carryforwards…). Your accountant establishes the actual amounts.
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