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Rabat- Morocco is looking to accelerate the modernization of its transport sector through a new set of tax incentives designed to encourage investment, modernize vehicle fleets, and improve the competitiveness of transport operators.
Morocco’s Directorate General of Taxes (DGI) has published the 2026 edition of its guide on tax incentives for the transport industry, bringing together the various fiscal advantages available to businesses and professionals operating in the sector.
The 2026 edition outlines a series of tax measures covering corporate tax, income tax, value-added tax, professional tax, registration fees, and annual vehicle taxes, among other fiscal mechanisms intended to ease investment costs and stimulate growth.
Some of the main incentives include:
Corporate tax (CIT)
Transport companies will benefit from Morocco’s new unified corporate tax rate of 20%, except firms reporting net profits of $10.7 million or more, which will remain subject to a 35% rate.
Companies are permanently exempt from withholding tax on payments related to the leasing, rental, and maintenance of aircraft and ships used for international maritime and air transport when paid to non-resident entities.
New transport businesses will benefit from a three-year exemption from the minimum corporate tax, covering the first 36 months after operations begin.
Income tax measures for individual operators
Self-employed transport professionals can choose from several tax schemes, including the simplified net income system, the Unified Professional Contribution (CPU), and the self-employed status.
A preferential coefficient of 10% will apply to turnover to facilitate the calculation of taxable professional income for passenger and freight transport operators.
Transport professionals under the Unified Professional Contribution (CPU) regime aged 65 or older and without pension coverage will benefit from a 50% reduction on capital gains tax related to intangible business assets upon retirement.
This retirement incentive applies to eligible operations carried out from January 1, 2026.
VAT exemptions and incentives
International road transport companies will benefit from VAT exemptions with deduction rights on buses and trucks acquired as fixed assets during their first three years of operation.
Operators can also recover VAT paid on diesel used for public road transport, rail transport, and aviation fuel used for air transport.
International transport services and related operations, including maintenance, repairs, aircraft leasing, and ship repairs, are also eligible for VAT exemptions.
Urban transport as well as road passenger and freight transport services will benefit from a reduced VAT rate of 10%
Registration fees, vehicle tax, and other Exemptions
Transfers and sales of aircraft and commercial vessels are subject to a fixed registration fee of only $21 licensed taxis and certain public transport vehicles are exempt from the annual vehicle tax
Public urban transport tickets are fully exempt from stamp duties.
New transport businesses will benefit from a five-year exemption from the professional tax, while major investment projects exceeding specific thresholds may qualify for permanent exemptions.
The incentives are expected to 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.
Morocco continues investing heavily in logistics infrastructure, industrial zones, and transport connectivity in a bid to position itself as a regional hub linking Europe, Africa, and the Middle East.
The new guide signals a shift in the role of fiscal policy for many industry players, with taxation increasingly being used not only as a source of public revenue but also as a strategic lever for investment and economic transformation.
Morocco prepares for major economic and sporting events in the coming years, and improving the efficiency and competitiveness of transport services is likely to become an even greater priority for policymakers and businesses alike.
