LLC × residence calculator · Edition 2026.09
If you lived in Morocco: how much tax you would pay on your LLC profit
Morocco taxes its residents' worldwide income (CGI art. 23). There is no transparency or check-the-box rule for foreign entities: the most defensible reading is that the LLC's profit, earned by the member personally rendering the service, is professional income (CGI art. 30) subject to the general scale. No DGI circular explicitly settles the case of a single-member transparent LLC.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Morocco, you would pay about $34,085 a year: a 34.1% effective rate.
worldwide income
| Income tax, general scale (CGI art. 73-I) on professional income | $34,085 |
| Estimated total | $34,085 |
Sources: Code Général des Impôts, 2026 edition (DGI/Ministry of Finance), arts. 19, 23, 25, 30, 73, 173 and 247-XXXVII · Loi de Finances No. 60-24 for 2025, art. 8 (IR scale and dividend withholding schedule) · Loi de Finances No. 50-25 for 2026, Dahir No. 1-25-67 (10 Dec 2025), Official Bulletin No. 7465 bis (16 Dec 2025) · Fixed exchange rate 9.4 MAD/USD.
Rank 36 of 38 residences by effective rate at this profit.
- 2026 IR scale identical to 2025 (Loi de Finances No. 60-24, art. 8): the reform was not phased in by year, it was set once.
- The LLC's profit is treated as professional income (CGI art. 30) by reasoned analogy, not a rule specifically written for LLCs.
- No CNSS (social security) or personal deductions.
- The LLC profit's classification (professional income under art. 30) is a reasoned interpretation, not CGI text written for LLCs: confirm it with a Moroccan tax adviser before structuring on this basis.
- A SARL with net profit at or above MAD 100,000,000 pays 35% on its ENTIRE profit, not just the excess; not modelled here since it's far above this simulator's typical range.
- The 15% on foreign dividends has no confirmed credit mechanism for tax withheld at source (Estonia, Cyprus, etc.): double taxation is possible without an applicable treaty.
- The local dividend withholding keeps falling on a legislated schedule: 11.25% in 2026, 10% from 2027 (art. 247-XXXVII-C).
- Code Général des Impôts, 2026 edition (DGI/Ministry of Finance), arts. 19, 23, 25, 30, 73, 173 and 247-XXXVII
- Loi de Finances No. 60-24 for 2025, art. 8 (IR scale and dividend withholding schedule)
- Loi de Finances No. 50-25 for 2026, Dahir No. 1-25-67 (10 Dec 2025), Official Bulletin No. 7465 bis (16 Dec 2025)
- Fixed exchange rate 9.4 MAD/USD.
At three profit levels
What you would pay in Morocco depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $15,585 | 31.2% | $34,415 |
| $100,000 | $34,085 | 34.1% | $65,915 |
| $250,000 | $89,585 | 35.8% | $160,415 |
Brackets applied (Income tax, general scale (CGI art. 73-I) on professional income)
| Up to 40,000 MAD | 0% |
| From 40,000 MAD to 60,000 MAD | 10% |
| From 60,000 MAD to 80,000 MAD | 20% |
| From 80,000 MAD to 100,000 MAD | 30% |
| From 100,000 MAD to 180,000 MAD | 34% |
| From 180,000 MAD to and above | 37% |
And if it were not an LLC
The five cheapest structures from Morocco, distributing all the profit.
| Structure | Corporate | Withholding | You, in Morocco | Total |
|---|---|---|---|---|
| UAE free zone | $0 | $0 | $15,000 | 15%$15,000 |
| Hong Kong Ltd | $8,250 | $0 | $13,763 | 22%$22,013 |
| Cyprus Ltd | $15,000 | $0 | $12,750 | 27.8%$27,750 |
| Bulgarian EOOD | $10,000 | $4,500 | $13,500 | 28%$28,000 |
| SARL in Morocco | $20,000 | $0 | $9,000 | 29%$29,000 |
Frequently asked questions
Does a US LLC pay tax if I live in Morocco?
The LLC pays no US federal tax if it has no US activity. Morocco taxes its residents' worldwide income (CGI art. 23). There is no transparency or check-the-box rule for foreign entities: the most defensible reading is that the LLC's profit, earned by the member personally rendering the service, is professional income (CGI art. 30) subject to the general scale. No DGI circular explicitly settles the case of a single-member transparent LLC.
How much would I pay in Morocco on $100,000 of profit?
On $100,000 of LLC profit, living in Morocco, you would pay about $34,085 a year: a 34.1% effective rate. The figure comes from applying income tax, general scale (cgi art. 73-i) on professional income to the profit converted to MAD.
Is Morocco a territorial country?
No: Morocco taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Morocco against the other 37 residences: the full ladder.