Morocco has ratified its first income tax treaty with Burundi, signed on 12 May 2025, with the agreement set to enter into force following the exchange of ratification instruments and apply from 1 January of the subsequent year.
Morocco has gazetted Royal Decree No. 1.26.53 on 12 August 2026, promulgating Law No. 39.25, which ratifies the income tax treaty with Burundi.
Signed on 12 May 2025, this treaty focuses on avoiding double taxation and preventing tax evasion and fraud regarding income taxes between the two countries.
It will enter into force upon the exchange of ratification instruments and will apply from 1 January of the following year.
Earlier, 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.
