Measures specific to income tax, measures specific to value added tax (VAT), measures specific to registration fees, common measures, codification of parafiscal taxes. The tax measures recorded in the finance bill for 2025 can be summarized in five main points.
In terms of specific income tax measures, the government plans to reorganize the progressive income tax scale. It is therefore proposed to introduce measures such as raising the first tranche of the scale relating to exempt net income from 30,000 dirhams to 40,000 dirhams, which will make it possible to exempt all salary income below 6,000 dirhams per year. month ; the revision of the other brackets of the scale, in order to widen them and reduce their tax rate, resulting in a reduction of these rates ranging from 1 to 3 points and the reduction of the marginal rate of the scale preceded from 38% to 37% . It is also proposed to raise the threshold for applying withholding tax on property income from 30,000 to 40,000 dirhams.
Read: Tax: Morocco adjusts IS and IR in the 2024 Finance Law
The government also plans to increase the annual amount of the income tax reduction for family expenses. It is proposed to increase the annual amount of the income tax reduction for family expenses from 360 to 500 dirhams per dependent. The annual ceiling of this reduction will therefore be raised from 2160 dirhams to 3000 dirhams, thus maintaining the benefit of this reduction for six (6) dependents. Other measures specific to IR: revision of the conditions for exemption from internship compensation, improvement of the income tax regime for property income, creation of a new category of taxable income in terms of tax on income, revision of the tax treatment of supplementary pension purchases from which contributions have not been deducted, etc.
Measures specific to value added tax (VAT) include the temporary exemption from VAT on import operations of certain live animals and agricultural products and the increase in the minimum share of VAT proceeds allocated to budgets. local authorities. The measures specific to registration fees concern the clarification of the tax treatment applicable to leases whose duration is greater than 10 years, the establishment of a sanction applicable to professionals responsible for completing the formality of registration electronically, the institution of the obligation for notaries to transmit deeds bearing an electronic signature, the ban on registrars of land ownership from receiving deeds not accompanied by a registration certificate issued by the tax administration, etc. .
To read: Morocco: change for the tax on rental income
What about common measures? They include: establishment of a tax incentive regime in favor of FIFA representations in Morocco, inclusion in the scope of corporate tax of joint ventures (SEP) comprising more than five partners or at least less than a legal entity, supervision of the amicable agreement procedure between the administration and the taxpayer during tax procedures, etc. Regarding the codification of parafiscal taxes, it is proposed to integrate the special tax on cement into the General Tax Code (CGI).
