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
Ghana, Morocco Sign Customs Mutual Assistance Agreement
Ghana and Morocco signed an Agreement on Mutual Administrative Assistance in Customs Matters on 21 July 2026 during the Second Permanent Joint Commission for Cooperation (PJCC), according to a statement issued by Ghana's Ministry of Foreign Affairs
Read MoreHong Kong, Morocco advance of tax treaty negotiations
Hong Kong Inland Revenue Department (IRD), in an update, reported that Hong Kong and Morocco concluded the second round of negotiations for an income tax treaty on 16 July 2026. This follows IRD’s announcement that Hong Kong and Morocco would
Read MoreMorocco: Chamber of Councillors approves tax treaty with Chad
Morocco's Chamber of Councillors approved Project Law No. 53.24 on 30 June 2026, completing parliamentary approval for the ratification of the income tax treaty with Chad. The agreement, signed on 14 August 2024, aims to establish a cooperative
Read MoreMorocco: Parliament approves tax treaty with Burundi
Morocco's Chamber of Councillors (the upper house of Parliament) approved Project Law (Bill) No. 39.25 on 30 June 2026, ratifying the income tax treaty with Burundi. Signed on 12 May 2025, the agreement aims to establish a cooperative fiscal
Read MoreMorocco: Lower House approves legislation to ratify MCAA-CbC
The Moroccan Chamber of Representatives approved Bill No. 76.19 on 6 July 2026, ratifying the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports. Signed by Morocco on 25 June 2019, the agreement
Read MoreHong Kong, Morocco to start second round of tax treaty negotiations
The Hong Kong Inland Revenue Department (IRD) has announced that Hong Kong and Morocco will conduct a second round of negotiations on an income tax treaty from 13 to 17 July 2026. If an agreement is reached, it will help prevent double taxation
Read More