Morocco's Ministry of Economy and Finance has published the draft Finance (Budget) Law for 2018. The main tax-related measures include:

• The removal of the 30% corporate tax rate bracket (MAD 1 million to 5 million), resulting in the following progressive corporate tax rates:
  • up to MAD 300,000 - 10%
  • MAD 300,001 up to MAD 1,000,000 - 20%
  • over MAD 1,000,000 - 31%
• The introduction of an exemptio…