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Some characteristics

• IGR: I' IGR applies to the incomes of the physical people and the partnerships.
  Are concerned:
  - earned incomes
  - earned income
  - land incomes and profits
  - incomes and profits of movable capital
  - agricultural incomes

• Corporation tax: I' IS applies of right to all the joint stock companies, the publicly-owned establishments and other people morals and on option at the partnerships.
  The rate of the I.S. is 35%.

• Licence:
  The tax of the licences applies to any person or entity, of Moroccan or foreign nationality which follows an occupation, an industry or a trade.
  The main thing of the tax of the licences consists of a tax proportional established on the normal and current rough rental value of the buildings, sites and installations. The variable tax was removed by the transitory LF for 1996.

• Urban tax:
  The urban tax applies to:

• Real built and constructions of any nature occupied entirely or partly, by their owners as dwelling principal or secondary, or placed free by the known as owners at the disposal of their spouse, ascending or downward as dwelling;

• Real built affected, by their owners with an occupation or with any form of exploitation;

• Machines and apparatuses installed in the establishments of production of goods or services;

• Open areas affected by their owner to any exploitation.
  T.U.S. 'applies inside the perimeters of the urban communes and their peripheral zones, of the delimited centers and the estival, winter and thermal stations.
  - 3% for the grounds;
  - 4% for the buildings, fittings, material and tools (material punched-card, technical and data processing also).

• Tax with municipal administration: She applies to the built buildings and constructions of any nature, with the grounds assigned to any nature of exploitation like to the machines and apparatuses subjected to the urban tax.
  The rates of the T.E are of:
  - 10% for the buildings located in the perimeter of the urban communes and the delimited centers;
  - 6% for the buildings located in the peripheral zones of the urban communes.

• Value-added tax: VAT applies to industrial activities, artisanal, commercial (including the tradesmen retailers whose annual CA is > or equal to 2.000.000 DH), with the liberal professions like with the operations of importation
  Normal rate of 20%
  Rate of 14% for real work, coffee, tea, economic light commercial vehicle, economic auto-cycle…
  Rate of 10% ADD applicable to the tourist sector like to the restoration and the sale of food.
  Reduced rate of 7% which applies for certain liberal professions (lawyers, notaries, veterinary surgeons, interpreters…), for certain products of broad consumption (water, electricity, pharmaceutical products, etc) and the financial transactions.

• Fee registration and of stamp:

• Changes between sharp on a purely bearing basis free or expensive on the real real buildings and right;

• Beams of long duration of the real estate companies;

• Transfers of shares of real estate companies or social shares, shares of interest of partnerships.
  
  - The rights on the changes are 1%; 1, 25%; 2, 5%; 5% and 10% according to the nature of the good object of transfer, change or contribution.
  - The rights on the acts of companies are 0, 25%; 0, 5% and 2, 5%; 5% or 10% according to the nature of the good brought.
  One distinguishes 3 categories of stamp: the stamp of dimension, the ad valorem stamp, the special stamp.