News and publications

News Foreign exchange & international

Offshore holdings: the Foreign Exchange Office sets out due diligence obligations

Circular no. 2/2026 of the Foreign Exchange Office requires offshore holding companies to put in place a risk-based due diligence framework covering clients, beneficial owners, transactions and internal compliance procedures.

11 August 2026 Publication Individual taxation

Article 247-XXXIII of the General Tax Code: a complete guide to the income tax exemption

Eligibility conditions, the thirty-six-month period, the December 2026 deadline and the limitation rules.

7 July 2026 News Land & administrative procedures

Housing tax and municipal services tax: DGI management becomes fully digital

One year after Law no. 14-25, the DGI issues and collects the housing tax and the municipal services tax, with certificates and procedures available online.

6 July 2026 News Real estate taxation

Property capital gains: the 2026 guide for Moroccans abroad restates the prior notice procedure

The 2026 tax guide for Moroccans abroad details the electronic request for a prior notice on income tax on property capital gains: filing within 30 days, a reply within 60 days and six months of validity.

1 July 2026 News Non-residents & Moroccans abroad

VAT refunds: the 2026 guide restates the formalities for non-residents

A non-resident on a short stay may claim a VAT refund on certain purchases of at least MAD 2,000 including tax made on the same day from the same seller and exported within three months.

30 June 2026 News Non-residents & Moroccans abroad

Moroccans abroad: the 2026 tax guide confirms the 75% allowance on the main residence

The 2026 tax guide for Moroccans abroad confirms the 75% allowance on rental value for the housing tax and the municipal services tax where the property is a main residence or occupied free of charge by certain relatives.

29 June 2026 News Foreign exchange & international

Foreign Exchange Office: the SARF platform digitalises currency exchange transactions

Rolled out since 15 June 2026, SARF allows exchange bureaux to manage currency purchases and sales, issue transaction slips and strengthen the traceability of operations.

16 June 2026 News Tax procedures

VAT on foreign digital services: the DGI online service is now operational

Since 11 June 2026, foreign providers of digital services supplied to non-taxable Moroccan customers have had a dedicated online service to register, declare their Moroccan turnover and pay VAT.

12 June 2026 Publication Tax procedures

Income tax refunds: how the procedure works with the DGI

Assembling the file, filing it, the review by the administration and follow-up through to the decision.

9 June 2026 Publication Non-residents & Moroccans abroad

Leaving Morocco: the tax steps not to overlook

Tax clearance, closing your tax position and refunds that can still be claimed after departure.

12 May 2026 News Tax procedures

Professional income tax: the 2025 annual returns were due before 1 May

The DGI restated the 1 May 2026 deadline for the global income return of taxpayers under the RNR or RNS regimes, together with several supporting schedules to be filed through SIMPL-IR.

23 April 2026 News Real estate taxation

Real estate: an additional 2% duty penalises untraceable payments

From 1 July 2026, an additional registration duty of 2% applies to property transfers where the payment references or terms cannot be evidenced and traced.

20 April 2026 News Real estate taxation

Business rents: a 5% withholding tax comes into force

The 2026 Finance Act introduces a 5% withholding on certain rental income paid to companies and to individuals under the RNR or RNS regimes, on a phased timetable.

17 April 2026 News Tax procedures

2026 Finance Act: the DGI publishes circular note no. 737

Circular note no. 737 sets out how the 2026 tax measures are to be applied, with clarifications on income tax, capital gains, rents, registration duties and tax audits.

14 April 2026 News Tax procedures

DGI: an ordinary email address is now enough for notifications

The 2026 Finance Act removes the requirement to hold an address with a certified provider. Every taxpayer must supply an email address of their choice through SIMPL, using form ADC450.

11 April 2026 News Individual taxation

CFC: the ten-year period calculation is eased for employees

For employees of Casablanca Finance City companies, the period during which the 20% income tax rate applies becomes cumulative. The option for the progressive scale is now exercised with the employer before 1 February.

8 April 2026 News Individual taxation

CIMR: certain supplementary pensions are exempt from income tax

The 2026 Finance Act exempts CIMR annuities arising from group supplementary retirement insurance contracts, subject to compliance with the conditions for deducting contributions.

5 April 2026 News Tax procedures

Electronic accounting: the requirement is written directly into the General Tax Code

The 2026 Finance Act makes the obligation to keep accounts in electronic format effective, without waiting for a separate implementing text. Systems must be able to produce a complete file of accounting entries.

2 April 2026 News Individual taxation

Social solidarity contribution: the scheme is extended to 2028

The social solidarity contribution on profits and income is maintained for 2026, 2027 and 2028. It applies in particular to certain individuals under the RNR regime whose net income reaches MAD 1 million.

30 March 2026 News Tax procedures

Tax audits: an accounting audit and a review of the overall tax position may be conducted jointly

Where an individual is subject at the same time to an accounting audit and to a review of their overall tax position, the 2026 Finance Act allows a coordinated procedure with a single notice.

27 March 2026 News Real estate taxation

Mortgage lending: security interests and releases subject to a fixed duty of MAD 200

The 2026 Finance Act harmonises the registration duties on loans granted by institutions governed by Law no. 103-12. Mortgages, guarantees and the corresponding releases attract a fixed duty of MAD 200.

24 March 2026 News Individual taxation

Income tax 2026: family relief rises to MAD 600

The annual income tax relief is raised to MAD 600 per dependant, up to six dependants. The overall cap now reaches MAD 3,600.

21 March 2026 News Individual taxation

Securities gains: income tax becomes payable after each disposal

For securities not held in an account with an authorised intermediary, income tax must now be paid within thirty days of each disposal. An annual summary return is still required.

18 March 2026 News Non-residents & Moroccans abroad

Foreign securities income: a specific return before 1 April

Foreign-source income and gains from securities not subject to withholding in Morocco are now covered by a dedicated return, filed together with payment and foreign tax supporting documents.

15 March 2026 News Non-residents & Moroccans abroad

Non-resident companies: property capital gains must be declared after each disposal

A non-resident company without an establishment in Morocco must now declare and pay corporate income tax on the gain from a property disposal within thirty days of the end of the month of the transaction.

12 March 2026 News Real estate taxation

Real estate companies: registration duty on share transfers falls to 5%

The registration duty rate on transfers of shares in transparent real estate companies and in predominantly real estate companies is reduced from 6% to 5% for deeds registered since 1 January 2026.

6 March 2026 News Tax procedures

Services: gradual extension of corporate income tax and VAT withholding

The 2026 Finance Act extends withholding taxes to certain services supplied by legal entities. The first tier applies from 1 July 2026 to banks, insurers and businesses with turnover of at least MAD 500 million.

3 March 2026 News Tax procedures

2025 annual returns: the DGI sets the deadline at 2 March 2026

With 1 March falling on a Sunday, the DGI set 2 March 2026 as the final date for several annual returns for 2025, to be filed through SIMPL-IR.

25 February 2026 News Foreign exchange & international

International e-commerce: the individual cap reaches MAD 20,000

The 2026 IGOC raises the e-commerce allowance for individuals from MAD 15,000 to MAD 20,000 per calendar year for online purchases from foreign suppliers.

20 February 2026 News Foreign exchange & international

Personal travel: the allowance can reach MAD 500,000 per year

The basic allowance remains set at MAD 100,000. The supplement, equal to 30% of the income tax paid the previous year, can reach MAD 400,000, bringing the total cap to MAD 500,000.

13 February 2026 News Foreign exchange & international

Studies abroad: living costs rise to MAD 15,000 per month

The 2026 IGOC raises the monthly transferable living costs for studies abroad from MAD 12,000 to MAD 15,000, without changing the principle that the file must be domiciled with a bank.

6 February 2026 News Foreign exchange & international

Business travel: caps raised to MAD 1 million and MAD 1.5 million

The 2026 IGOC doubles to MAD 1 million the cap for certain companies without a foreign currency account and raises to MAD 1.5 million the cap for operators categorised by the Foreign Exchange Office.

30 January 2026 News Individual taxation

Income in foreign currency: the DGI rates to use for 2025

The DGI has published the average rates for converting income received in foreign currencies during 2025 into dirhams: MAD 10.55 for the euro, MAD 9.344 for the dollar, MAD 12.323 for the pound and MAD 11.271 for the Swiss franc.

9 January 2026 News Foreign exchange & international

IGOC 2026: a new cap for business e-commerce

The 2026 IGOC raises to MAD 2 million per year the international card payment cap for innovative young technology companies listed by the Digital Development Agency.

6 January 2026 News Non-residents & Moroccans abroad

Moroccans abroad: dirham mortgage lending can finance up to 80% of the property

The 2026 IGOC raises from 70% to 80% the share of a Moroccan property purchase that Moroccans abroad may finance, and removes the limit tied to the number of properties.

2 January 2026 News Foreign exchange & international

Foreign Exchange Office: the 2026 IGOC comes into force

The 2026 General Instruction on Foreign Exchange Operations replaces the 2024 edition and introduces new caps and relaxations for individuals, students, Moroccans abroad and businesses.

22 December 2025 News Individual taxation

Basic pensions: full income tax exemption takes effect in 2026

After a transitional 50% income tax reduction in 2025, pensions and life annuities paid by basic retirement schemes are exempt from 1 January 2026.

13 December 2025 News Tax procedures

The DGI publishes the 2026 edition of the General Tax Code

The 2026 version of the General Tax Code incorporates the changes made by Finance Act no. 50-25 and brings together the rules applicable to corporate income tax, income tax, VAT, registration duties and tax procedures.

4 December 2025 News Foreign exchange & international

OC CONNECT: digital identity simplifies access to personal allowances

Since November 2025 the OC CONNECT application has integrated the national E-ID digital identification solution, allowing remote registration and secure access to the tracking of foreign currency allowances.

11 November 2025 News Social security

CNSS: order no. 1314-25 sets out the allowances excluded from the contribution base

Since 1 October 2025, a detailed framework sets out the allowances, bonuses and reimbursements excluded from the CNSS contribution base, with caps, conditions and mandatory supporting documents.

15 October 2025 News Land & administrative procedures

French documents intended for Morocco: the apostille procedure changes in 2025

Since 1 May 2025, apostilles on French public documents are issued by the French notarial profession. The request is initiated online and the certificate is in principle issued electronically.

27 August 2025 News Real estate taxation

Undeveloped urban land: Law no. 14-25 reforms the rate scale

The tax on undeveloped urban land now depends on how well serviced the area is. The bands range from MAD 0.5 to MAD 30 per square metre depending on the category set by the municipality.

16 June 2025 News Social security

CNSS: survivors' pension from 1,320 days, with a refund below the threshold

The dependants of a deceased insured person who accumulated at least 1,320 days may claim a survivors' pension. Below that threshold, a refund of employee and employer contributions may be requested.

20 May 2025 News Social security

CNSS: the old-age pension is available from 1,320 days of insurance

Since 1 May 2025, insured persons who retired on or after 1 January 2023 with 1,320 to 3,239 days of insurance may receive a pension of between MAD 600 and MAD 1,000.

2 May 2025 News Land & administrative procedures

ANCFCC: control over registered deeds has been strengthened since 2025

The 2025 Finance Act strengthens the control exercised by land registrars over the deeds filed with them. The formality may be refused if the required registration details are not provided.

8 March 2025 News Individual taxation

Income tax: the new scale raises the exempt bracket to MAD 40,000

The income tax reform applicable since 2025 widens the brackets, raises exempt net income to MAD 40,000 per year and reduces the top marginal rate from 38% to 37%.

1 March 2025 News Individual taxation

Foreign online gambling: a 30% final withholding applies to winnings

The 2025 Finance Act classes foreign-source online gambling winnings among other income and gains, and provides for a 30% withholding on their gross amount.

22 February 2025 News Real estate taxation

Rental income: the option for the 20% final withholding rate is open

Since 2025, certain landlords may opt for a 20% final withholding on their gross rents subject to withholding, in order to simplify their annual taxation.

15 February 2025