The General Directorate of Taxes has published Circular No. 737 detailing the measures of the 2026 Finance Law. The document establishes the official framework for corporate income tax, personal income tax and VAT from this fiscal year onward.
Since January 1, 2026, basic retirement pensions are fully exempt from income tax in Morocco. This tax measure also clarifies filing obligations for retirees with additional income.
The General Directorate of Taxes (DGI ) has set March 2, 2026, as the final deadline for filing tax returns for the 2025 tax year. The taxpayers concerned must use the “SIMPL-IR” electronic services for their procedures.
The transition to the new year is accompanied by a series of tax changes that will directly impact the purchasing power of Moroccans. Behind the technicality of the 2026 Finance Act, the State is deploying a double-edged strategy: lightening the bill on essential products such as medicines, meat or technology, while tightening the screws on "vice" products such as tobacco. Here’s what’s changing concretely for your wallet as of January.
The 2026 Finance Bill provides for the extension of the withholding tax system to banks, insurance companies and companies with a turnover of more than 50 million dirhams. An expected reform, but one that could spark debate.
For many Moroccans residing abroad, retirement often sounds like a return to their roots. A prospect that Morocco intends to encourage, particularly through a particularly attractive tax system for pensions from foreign sources. The latest tax guide details a precise framework, designed to significantly reduce the tax burden of new retired residents.
The General Tax Directorate (DGI) is now in charge of managing the housing tax (TH) and the municipal services tax (TSC). This structural change in local tax administration was officially announced and has been effective since June 12, 2025. It establishes the DGI as the sole point of contact for taxpayers regarding these two taxes.
Moroccan doctors practicing in private clinics are suspected of tax evasion, in particular of not declaring part of their income.
Moroccan taxpayers, owners of real estate, have only a few days left to declare their rental income and pay their royalties. As of March 1, late payers will face the rigors of the law.
The recent introduction of a 20% tax on rental income earned by landlord-owners in Morocco, aimed at simplifying taxation and broadening the tax base, will have a negative impact on the real estate market, more specifically on the sector’s stakeholders.
The Directorate General of Taxes (DGI) is extending its opening hours to facilitate the tax regularization of taxpayers before the end of the year. Faced with growing demand, the DGI counters will be open to the public on Saturday, December 28 and Sunday, December 29, 2024.
Fouzi Lekjaa, the Delegate Minister in charge of the Budget, presented on Tuesday to the House of Councillors the main measures and amendments made to the 2025 Finance Bill.