Morocco's transport sector is set to undergo a significant transformation, thanks to a comprehensive tax incentive program unveiled by the country's Directorate General of Taxes (DGI). This initiative, detailed in the 2026 edition of the tax guide, aims to attract investment, modernize vehicle fleets, and enhance the competitiveness of transport operators. The program is a strategic move by the Moroccan government to position the country as a regional hub for logistics and transportation, connecting Europe, Africa, and the Middle East.
One of the key highlights of this tax incentive program is the corporate tax (CIT) structure. Transport companies will benefit from a unified corporate tax rate of 20%, with a notable exception for high-profit firms. Companies reporting net profits of $10.7 million or more will remain subject to a 35% rate, indicating a progressive tax system that encourages growth while providing relief to smaller businesses. Additionally, new transport businesses will enjoy a three-year exemption from the minimum corporate tax, fostering entrepreneurship and innovation.
For individual transport professionals, the tax measures offer a range of options. Self-employed operators can choose from various tax schemes, including the simplified net income system, the Unified Professional Contribution (CPU), and the self-employed status. A preferential coefficient of 10% on turnover simplifies calculations for passenger and freight transport operators, making it easier for them to manage their finances. Furthermore, transport professionals under the CPU regime who are 65 or older and lack pension coverage will receive a 50% reduction on capital gains tax related to intangible business assets upon retirement, providing financial security for these professionals.
Value-added tax (VAT) exemptions and incentives play a crucial role in this program. International road transport companies will benefit from VAT exemptions on buses and trucks acquired as fixed assets during their first three years of operation. VAT recovery is also possible for diesel used in public road transport, rail transport, and aviation fuel for air transport. This not only reduces operational costs but also encourages the adoption of more sustainable transportation methods.
Urban transport services and road passenger and freight transport are also covered by the VAT incentives. These services will enjoy a reduced VAT rate of 10%, making them more affordable for the public and potentially increasing their usage. Additionally, the program includes exemptions from registration fees, vehicle tax, and stamp duties for public urban transport tickets, further reducing the financial burden on transport operators and passengers.
The impact of these tax incentives is expected to be far-reaching. They will particularly benefit companies looking to modernize their fleets, expand operations, or invest in new technologies. As the industry adapts to evolving market demands and environmental standards, these incentives will play a pivotal role in driving innovation and sustainability. Morocco's continued investment in logistics infrastructure, industrial zones, and transport connectivity positions the country as a regional leader in logistics and transportation.
In conclusion, the DGI's 2026 tax guide for the transport sector in Morocco represents a significant step towards economic transformation and modernization. By leveraging tax incentives, the government aims to attract investment, improve efficiency, and enhance the competitiveness of the transport industry. As Morocco prepares for major economic and sporting events in the coming years, this initiative will likely become even more critical in shaping the country's future as a regional hub for logistics and transportation.
