Practical, up-to-date guides on Moroccan income tax (IR), VAT (TVA), corporate tax, and withholding tax - with worked examples so you can file and plan with confidence.

The 2027 finance bill (PLF) will be tabled in October 2026. Macroeconomic framework (growth targeted at 4.1% in 2027), a course of 'social consolidation and discipline', stability of the tax system, expected fiscal and customs measures, parliamentary calendar: the complete guide to anticipating the 2027 budget and preparing your business right now.

How the Morocco-UAE tax relationship works: who is a Moroccan non-resident, which income Morocco can tax, withholding caps on dividends, interest and services, the UAE 9% corporate tax, and how to claim treaty benefits with a residency certificate.

How to get a tax refund in Morocco. Income-tax (IR) overpayment refunds for employees and first-jobbers, VAT tax-free shopping for tourists and MRE above 2,000 MAD, and withholding-tax treaty refunds for non-residents – with steps, deadlines, and documents.

Since 2026, no Moroccan property sale can complete without a Tax Clearance Certificate (Quitus Fiscal), and deals not paid by traceable bank transfer trigger an extra 2% registration duty. A clear, practical guide to the new property-purchase taxes and procedures in Morocco for 2026.

Morocco's VAT withholding (RAS TVA) only exempts service invoices up to 5,000 MAD incl. VAT per operation, capped at 50,000 MAD per month per supplier. Clear explanation of the threshold, the public-procurement and sector exclusions, and worked examples based on Article 117 of the 2026 General Tax Code.

Practical, number-by-number examples of Morocco's 2026 withholding tax: a bank paying a service company with/without fiscal attestation, a doctor renting an office, landlord regimes, the 500 MDH threshold, and auto-entrepreneurs.

Morocco's withholding tax on dividends drops to 11.25% in 2026, en route to 10% in 2027. How the phase-down works, who withholds, libératoire vs. imputation, and a worked example for shareholders and MRE.

A complete guide to Morocco's 2026 withholding tax (retenue à la source): the new 11.25% dividend rate, the 5% rental tax, the expanded service withholding (progressive 500/350/200 MDH threshold), and the RAS TVA mechanism.

Morocco's 2026 income tax (IR) scale in detail: 6 brackets from 0% to 37%, the 20% professional expenses deduction, dependent allowances and a worked example.

From 1 July 2026, a 5% withholding tax applies to rent paid to professional landlords and companies in Morocco. Who is affected, how it works, a worked example, and what it means for landlords and tenants.

Since January 2026, Morocco's VAT system has been simplified to just two rates: 10% and 20%. The old 7% and 14% rates have been abolished. Here's what changed for consumers, businesses, and prices.

How Morocco's income tax (IR) works in 2026: who pays, the progressive brackets, CNSS/AMO deductions, the 20% professional-expense allowance, dependent relief, and a worked example.

How Morocco's value-added tax (TVA) works in 2026: the two rates, HT vs TTC conversions, registration thresholds, deductions, filing, and who must charge it.