The Moroccan General Directorate of Taxation (DGI) has published an updated guide on tax incentives, the Tax Incentive Schemes - 2021 Edition. The guide explains the main tax incentives contained in the Tax Code, including the following sector-based incentives:
- Export sector incentives, including a maximum tax rate of 20% for qualifying companies exporting products or services as opposed to the standard 31% for profit exceeding MAD 1,000,000, as well as a VAT exemption with the right to ded…