Morocco’s Directorate General of Taxes (DGI) has released the 2025 edition of the General Tax Code (CGI) on 20 December 2024.
The updated Tax Code clarifies the amendments introduced by the 2025 Finance Law which includes measures for corporate income tax with a particular focus on taxing joint ventures and economic interest groups.
The updated Tax Code aims to improve transparency, simplify procedures, and create a better environment for investment, boosting economic growth in Morocco.
The CGI consists of three sections:
The first section explains the rules for calculating the tax base, collection, and penalties for taxes like corporate income tax (IS), income tax (IR), value added tax (VAT), and registration duties. It also covers the key principles for applying these taxes.
The amount of the IS cannot be less than a minimum contribution (MC), the calculation basis of which is the amount (excluding tax) of the operating products covered by the law. The amount of this MC cannot be less than MAD 3000. The standard rate of value added tax is set at 20%.
The second section covers various tax procedures, including rules for audits and dispute resolution, and how tax authorities will enforce compliance.
The third section covers various duties and taxes, including the tourism aviation tax, the annual vehicle tax, insurance taxes, stamp duties, the cement tax, the solidarity contribution on gambling profits, the social solidarity contribution on income, and self-deliveries for housing.
Earlier, Morocco’s Ministry of Finance published the 2025 Finance Law on 20 December 2024,
