The Government of Morocco published the Finance Law 2017 on 12th of June 2017 in the official gazette. The law provides an anti-avoidance rule, a tax relief in case of dividends, interest, and rental income for real estate collective investment undertakings under some conditions, A 3 years VAT postponement for the acquisition of equipment developed for investment projects of at least MAD 100 million according to an investment agreement with the government for both new and remaining corporations, a tax relief extends for five years for profits resulting from export operations to indirect exporters conditioning that exporters do not stayed inside the free zones. Additionally, the conditions for tax exemption in case of rental income are: the only activity of the undertaking is the lease of immovable features used for professional purposes, no less than 85% of the annual rental profits are distributed and the assets added to the undertaking are measured by a certified contributions assessor and kept for at least 10 years. The Finance law 2017 applies from 1st January 2017 and it is available in French language.
Related Posts
Morocco implements new VAT rules for foreign digital service providers
The Moroccan government has introduced comprehensive value-added tax regulations targeting non-resident providers of digital services, with the rules set to take effect on 11 June 2026. The Government Council approved draft decree No. 2.25.862 on
Read MoreMorocco, Kenya to expedite tax treaty negotiations
Morocco's Ministry of Foreign Affairs announced that the first session of the Joint Cooperation Commission between Morocco and Kenya took place on 9 April 2026, where officials agreed to expedite negotiations for an income tax treaty. If an
Read MoreEgypt, Morocco sign new income tax treaty
Egypt’s State Information Service announced that Egypt and Morocco signed a new income tax treaty on 6 April 2026, alongside multiple agreements to strengthen bilateral treaties, covering industry, youth, culture, investment, agriculture, and
Read MoreMorocco: DGI clarifies 2026 Finance Law, details adjustments to corporate tax, PIT, VAT
Morocco’s tax administration (DGI) issued Circular No. 737 on 27 February 2026, clarifying the tax measures of Finance Law 50-25 for 2026, part of Morocco’s 2023–2026 structural tax reform. Finance Law No. 50-25 was promulgated by Dahir No.
Read MoreMalta, Morocco sign protocol updating 2018 income tax treaty
Malta and Morocco signed a protocol on 2 January 2026, amending their 2018 income tax treaty. Deputy Prime Minister Borg and Minister Chiappori signed the update to the Bilateral Agreement on the Avoidance of Double Taxation and the Prevention of
Read MoreBurundi: Senate approves tax treaty with Morocco
The Senate of Burundi (the upper house of parliament) approved the income tax treaty with Morocco on 13 January 2026. The agreement, signed on 12 May 2025, aims to establish a cooperative fiscal framework to prevent double taxation and tax
Read More