Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Morocco - Reforms corporate taxation and offers investment incentives
Morocco
Reforms corporate taxation and offers investment incentives
22 Dec 2022Published on 23 December 2022, Finance Law No. 50-22 of 2023 introduces key tax measures including a phased reform of corporate income tax rates over a period of four years unifying tax rates applicable as of 2026. The unified target rates are (i) 20 per cent applicable to all companies with net taxable profit of less than MAD100 million, (ii) 35 per cent applicable to companies with net taxable profit of MAD100 million or more, excluding companies with Casablanca Finance City status and those located in Industrial Acceleration Zones and (iii) 40 per cent applicable to credit institutions and similar organizations, Bank Al Maghrib, Caisse de Dépôt et de Gestion and insurance and reinsurance companies.
The law also introduced an investment incentive for 1 January 2023 to 31 December 2026, for companies incorporated as of 1 January 2023, investing at least MAD1.5 million over a period of five years under an agreement to be signed with the Moroccan Government. These companies will be subject to a tax rate capped at 20 per cent for fiscal years beginning on or after 1 January 2023.
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Type:
- Treatment and operation (Corporate taxation)
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific
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Sources:
- E&Y, Morocco enacts Finance Law 2023 | A review of key tax measures, https://globaltaxnews.ey.com/news/2023-5102-morocco-enacts-finance-law-2023-a-review-of-key-tax-measures, 25 Jan 2023
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
