Tax
Impôt sur les revenus at 20 per cent with 20 per cent VAT and free-zone incentives
The Code général des impôts charges the impôt sur les revenus at 20 per cent for companies, with a minimum levy based on turnover. TVA is 20 per cent. Free-zone enterprises benefit from reduced rates and exemptions, and mining is subject to a dedicated regime under the Code minier.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; objections then appeals to the administrative courts.
- Deadline — Company return: by 15 May following the 31 December year end
- Deadline — TVA return: monthly
Governing law
- Code général des impôts
- Loi 2007-037 — free zone tax regime
- Code minierLoi 99-022, as amended
In practice
The 20 per cent headline rate is low for the region, but the minimum turnover-based levy means loss-making companies still pay, which is often the operative charge for early-stage investment.