Specific measures relating to income tax
- Reorganization of the progressive scale of income tax;
- Increase in the annual amount of the income tax reduction for family expenses;
- Revision of the conditions for exemption from internship compensation;
- Amélioration du régime d’impôt sur le revenu au titre des revenus fonciers ;
- Création d’une nouvelle catégorie de revenus imposables en matière d’impôt sur le revenu ;
- Révision du traitement fiscal des rachats de retraites complémentaires dont les cotisations n’ont pas été déduites ;
- Clarification of the principle of taxation of land profits made within the framework of the expropriation procedure by act;
- Exemption from retirement pensions at a rate of 50% in 2025 and 50 % in 2026.
Specific measures relating to value added tax
- Temporary exemption from VAT on import operations of certain live animals and agricultural products;
- Increase in the minimum share of VAT revenue allocated to local authority budgets.
Specific measures relating to registration rights
- 1. Clarification of the tax treatment applicable to leases with a duration of more than 10 years;
- 2. Establishment of a sanction applicable to professionals responsible for completing the formality of registration by electronic means;
- 3. Establishment of the obligation for notaries to transmit acts bearing an electronic signature;
- 4. Prohibition on land registrars from receiving documents not accompanied by a registration certificate issued by the tax administration;
- 5. Consecration of the exemption from registration fees for free transfers of real estate, for the benefit of the families of Chouhada, soldiers mutilated during operations and repatriated and rallied soldiers.
COMMON MEASURES
- Establishment of a tax incentive regime in favor of FIFA representations in Morocco
- Insertion into the scope of corporate tax of joint ventures (SEP) comprising more than five partners or at least one legal entity;
- Clarification of the legal effects of electronic notification;
- Encadrement de la procédure d’accord à l’amiable entre l’administration et le contribuable au cours des procédures fiscales.
