On 27 February 2026 the Directorate General of Taxation issued circular note no. 737, devoted to Finance Act no. 50-25. This 74-page document turns the statutory provisions into more precise rules of application for taxpayers and practitioners.
The main areas covered
The note comments in particular on five income tax measures, seven VAT measures, six sets of provisions relating to registration duties and several changes common to income tax and corporate income tax. It also sets out the new digital obligations, developments in certain tax audits and the extension of the social solidarity contribution.
For individuals, the most directly operational points concern family relief, CIMR pensions, the regime applicable to CFC employees and gains on securities. On the real estate side, the text clarifies the withholding on certain rents, the additional 2% duty where payment is not traceable, and the returns required of non-resident companies disposing of property in Morocco.
Why the note matters
A legislative measure may involve different entry-into-force dates or different categories of taxpayer. The circular note gives worked examples, specifies the supporting documents and time limits, and identifies the situations excluded from the new regime. It should therefore be consulted before any update to a payroll configuration, a filing process, a property deed or an audit procedure.
Sources
- Directorate General of Taxation — Circular note no. 737 on the tax measures of Finance Act no. 50-25 for the 2026 budget year, 2026-03-09.
- Directorate General of Taxation — Circular note no. 737 — full text (74 pages), 2026-02-27.
- Le Desk — 2026 Finance Act: all the tax measures explained by the DGI, 2026-02-27.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.