What is the professional tax (ex-patente) in Morocco in 2026?
The professional tax (taxe professionnelle, TP), formerly the "patente", is an annual local tax payable by any natural person or legal entity carrying on a professional activity in Morocco, under Law No. 47-06 on the taxation of local authorities (collectivités territoriales). It is not based on turnover but on the rental value of the premises and operating assets, at the rate of 30%, 20% or 10% depending on the class of the activity, with a minimum duty of 300 to 1,200 MAD in an urban municipality.
The essentials in 6 points
In shortThe Professional Tax (TP) is governed by Law 47-06 on the taxation of local authorities
Tax base: rental value of business premises, shops, workshops and operating assets (equipment, fixtures and fittings)
Three activity classes (C1, C2, C3) with respective rates of 30%, 20% and 10% of the rental value, and a minimum duty per class (300 to 1,200 MAD in an urban municipality)
Five-year exemption: 5 years from the year in which activity begins for any newly created activity (Article 6-II-1° of Law 47-06)
Registration declaration with the DGI within 30 days of the start of activity; collection by tax roll (voie de rôle) for the benefit of the municipalities (communes)
TP is not based on turnover; it is separate from IS, CM and VAT
the information provided in this article is for information purposes only and does not constitute personalized legal advice. We recommend that you consult a qualified legal expert before making any decision. Charikaty provides experts to support you: contact us for free advice.
It is managed by the DGI, which assigns the professional tax identifier when the company is set up, and it is separate from IS, the minimum contribution and VAT provided for by the General Tax Code (Code Général des Impôts, CGI 2026).
Which law governs the professional tax?
The Professional Tax was introduced by Law No. 47-06, which came into force in 2008 and overhauled the tax regime of local authorities. It replaced the former "patente" (the name has remained in common use). The current regime codifies:
- The chargeable event (carrying on a professional activity)
- The tax base (rental value)
- The rates (30% / 20% / 10% depending on the class) and the minimum duty
- The exemptions (in particular the five-year exemption)
- The declaration and collection procedures
TP is managed and collected by the DGI on behalf of the municipalities, which are its main beneficiaries (the proceeds are shared between the municipalities, the professional chambers and the general State budget).
Who is liable?
Article 5 of Law 47-06 makes TP applicable to any natural person or legal entity, of Moroccan or foreign nationality, carrying on in Morocco:
- A professional, commercial, industrial or craft activity
- A liberal profession (lawyers, doctors, architects, chartered accountants, etc.)
- A service provision activity
The following, in particular, are exempt or outside the scope (Article 6 of Law 47-06): farmers in respect of their agricultural income (excluding ancillary industrial or commercial activities), certain cooperatives, non-profit associations in the course of their statutory activities and certain public bodies.
The auto-entrepreneur governed by Law 114-13 is also subject to it: like any new activity, they benefit from the 5-year exemption, after which TP applies under the ordinary rules, their simplified regime only concerning IR (0.5% or 1% of turnover collected).
On what basis is the professional tax calculated?
The TP tax base is the gross annual rental value (Article 7 of Law 47-06) of the following items:
- Business premises (shops, offices, workshops, factories)
- Land used for the activity
- Fixed equipment and tools
- Business fixtures and installations
The rental value is determined:
- Either by the lease agreement (actual rent)
- Or, failing that, by comparison with similar premises or by direct assessment by the tax authorities
- For industrial establishments and assets held in ownership or under leasing (crédit-bail): on the basis of 3% of the cost price of the land, buildings, fixtures, equipment and tools, the portion of the cost price exceeding 50 million MAD (100 million MAD in certain cases) being exempt
Important: TP is not calculated on turnover. A company that achieves a high turnover in modest premises will pay a moderate TP, and vice versa.
What are the professional tax rates and the minimum duty?
The schedule of professions (nomenclature des professions) annexed to Law 47-06 classifies activities into three classes (C1, C2, C3) according to their nature. Article 9 of Law 47-06 sets the rates applicable to the rental value and the minimum duty payable per establishment, even where the rental value is low:
| Class | Rate applicable to the rental value | Minimum duty (urban municipality) |
|---|---|---|
| C1 | 30% | 1,200 MAD |
| C2 | 20% | 600 MAD |
| C3 | 10% | 300 MAD |
The minimum duty is lower in rural municipalities. The class depends on each profession listed in the schedule; the class assigned to the activity (and therefore the rate) appears on the TP registration certificate (attestation d'inscription à la TP) issued by the DGI, which is obtained as explained in the professional tax certificate for a new company. An establishment whose calculated TP is lower than the minimum duty pays the latter.
Which activities are exempt from professional tax?
Five-year exemption (Article 6-II-1° of Law 47-06)
Any newly created professional activity benefits from a full TP exemption for 5 years from the year in which activity begins, subject to exclusions (credit institutions, insurance companies, real estate agencies, mere changes of operator or transfers of activity). The conditions, starting point and end of this regime are detailed in the 5-year professional tax exemption.
Other exemptions
Article 6 of Law 47-06 also provides for permanent or temporary exemptions for:
- Certain cooperatives and associations
- Public bodies, subject to conditions
- Agricultural activities (excluding ancillary industrial and commercial activities)
- Companies established in Industrial Acceleration Zones (ZAI) under the regime of Law 19-94 (15-year exemption, see the advantages of a company in a free zone)
- Companies established in Casablanca Finance City (CFC) under the regime of Decree-Law No. 2-20-665
- Investments made in certain priority zones or sectors, under the conditions laid down by Framework Law 03-22 (Investment Charter) and its implementing texts
How do you declare and pay the professional tax?
Registration declaration (Article 12 of Law 47-06)
Any person liable for TP must, within 30 days of the start of activity, file a declaration of registration on the TP roll (déclaration d'inscription au rôle de la TP) with the tax office responsible for its registered office or main establishment. An identification number (TP identifier) is assigned to it. The declaration states:
- The identity and legal status of the taxpayer
- The nature and place of the activity
- The taxable items (premises, equipment)
For a company, this formality is completed as part of the registration: with Charikaty, the TP identifier is delivered to you online together with your Commercial Register extract, the IF and the ICE.
Subsequent declarations
- Declaration of taxable items (Article 13): every year before 31 January, for assets acquired, put into service or disposed of, including during the exemption period, electronically
- Declaration of disposal, cessation, transfer or transformation (Law 47-06): within 45 days of the event
- Establishment idleness (chômage d'établissement) (Law 47-06): declaration allowing tax relief where an establishment is inactive
Is the professional tax added to IS, CM and VAT?
TP does not replace IS, CM or VAT (see corporate income tax rates in Morocco in 2026 and the minimum contribution):
| Tax | Base | Reference text |
|---|---|---|
| Professional Tax (TP) | Rental value | Law 47-06 |
| Corporate Income Tax (IS) | Taxable profit (20%, 35% or 40% in 2026) | Article 19 of the CGI |
| Minimum Contribution (CM) | Turnover (0.25%, minimum 3,000 MAD) | Article 144 of the CGI |
| VAT | Value added (20%, 10%, 7%) | Articles 87 et seq. of the CGI |
A company may therefore be liable for TP, IS (or CM if higher) and VAT at the same time. Note: TP is a deductible expense from taxable profit (Article 10 of the CGI), and a municipal services tax (taxe de services communaux) (10.5% of the rental value in urban areas, 6.5% in peripheral areas) is generally issued with it.
What penalties apply for late filing or failure to declare?
Failure to file the registration declaration or subsequent declarations, the omission of taxable items or failure to pay give rise to the surcharges and penalties provided for by Law 47-06 (surcharge of 15% of the tax due, or that would have been due in the absence of an exemption, for failure to declare or late filing) and by the Public Debt Collection Code (10% penalty, surcharges of 5% for the first month then 0.5% per month of late payment). A failure to declare may also call into question the benefit of the five-year exemption.
How does Charikaty simplify the professional tax?
To comply with the professional tax, here is what you need: a TP identifier assigned by the DGI, the registration declaration within 30 days of the start of activity, then the annual declaration of taxable items before 31 January. With Charikaty, you do it all online: as a private Moroccan legal-tech platform, we set up your company 100% online (OMPIC negative certificate, electronically signed articles of association, filing with the commercial court registry) and deliver your Commercial Register extract with your IF, ICE and TP identifiers. With our accounting partners, our accounting service then takes care of the TP registration declaration, the annual declaration of taxable items and the effective application of the five-year exemption.
More than 250 companies have already been set up with Charikaty.
FAQ: Professional Tax
Is the professional tax calculated on turnover?
No. The professional tax is calculated on the rental value of the premises and operating assets (Law 47-06): turnover plays no part in its calculation.
What are the professional tax rates?
The professional tax rates are 30% for class C1, 20% for class C2 and 10% for class C3, applied to the rental value, with a minimum duty of 1,200, 600 or 300 MAD in an urban municipality (lower amounts in a rural municipality). The class depends on the schedule annexed to Law 47-06.
Who determines the rental value?
The rental value used to calculate the professional tax is determined by reference to the rent actually paid or, failing that, by comparison or direct assessment by the tax authorities. For industrial establishments, it cannot be less than 3% of the cost price of the fixed assets.
Is the professional tax deductible from taxable profit?
Yes, the professional tax is a deductible expense from the taxable profit subject to IS, under taxes and duties, under the conditions laid down in Article 10 of the CGI.
Is the professional tax collected by the municipality or by the State?
The professional tax is managed and collected by the DGI, but its proceeds are allocated mainly to the municipalities, the balance going to the professional chambers and the general State budget. The municipality issues neither certificates nor exemptions.
How do you dispute the amount of the professional tax?
To dispute their professional tax, the taxpayer files a claim with the competent tax office, within the time limits laid down by Law 47-06, and can then bring the matter before the competent courts; collection follows the Public Debt Collection Code (Law 15-97).
Related articles
Create Your Company with Charikaty
Charikaty sets up your company online and delivers your professional tax identifier with your Commercial Register extract; with our accounting partners, we make sure the five-year exemption provided for by Law 47-06 is applied.
- 100% online
- MRE friendly
- WhatsApp support 24/7WhatsApp support
