- 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.
- 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.
- 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.
- 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.
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