Morocco Professional Income Tax
Morocco personal income tax (Impot sur le Revenu, IR) on professional or business income under the real net result (RNR) or simplified net result (RNS) systems, for tax year 2026. Covers the Art. 73 scale, the Art. 74 family reduction, business income, deductible and non-deductible charges, the cotisation minimale, the annual revenu global return, deadlines and penalties.
Not yet approved
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