After having regulated revenues from games of chance, it is the turn of online games to be reviewed. The Moroccan government has decided to implement a new tax measure concerning winnings from foreign online games of chance. This initiative, which follows an amendment proposed by the General Confederation of Moroccan Enterprises (CGEM) and the majority groups in the House of Advisors, aims to better regulate this lucrative activity and strengthen the country’s tax revenue.
The Finance and Planning Committee of the House of Councilors validated this Monday, December 2, an amendment of crucial importance, which imposes a withholding tax of 30% on winnings made by players via gaming platforms. games of chance operating from abroad. This tax will be applied directly to the winnings, even before their transfer to the beneficiaries, which simplifies the collection process.
Indeed, this decision is an integral part of a broader approach by the Moroccan government to better regulate the online gaming sector, which is experiencing strong growth. The aim is to avoid tax evasion while ensuring that foreign companies contribute to the kingdom’s economy, particularly in terms of foreign exchange.
In addition to the tax on foreign earnings, another amendment was introduced, this time targeting Moroccan residents. They will have to pay a specific solidarity contribution of 2% on their winnings from online games of chance. This measure directly affects players residing in Morocco, whether they make winnings in cash or in kind. It aims to balance the tax burden and strengthen the social solidarity system.
Local businesses organizing online gambling, such as platforms operating under national regulation, will also continue to contribute to the state budget. To date, these companies have already paid around 2.5 billion dirhams in various taxes. However, the government has decided to increase the solidarity tax applied to these companies by two points, from 5 to 7%. This increase will contribute to the Social Support Financing Fund, intended to finance solidarity and support programs for vulnerable populations.
As part of the finance bill for 2025, a new category of taxable income has been created. This category concerns all gains and profits that are not classified in the five existing income categories. Thus, winnings from games of chance, whether in cash or in kind, will now be subject to income tax. This measure aims to fill tax gaps and align Morocco with best international practices in taxation.
The bill also provides for the establishment of a withholding tax at the final rate of 30% on payments made by intermediaries, in particular credit institutions or payment platforms, for winnings from games of chance in line. This measure aims to strengthen the efficiency of tax collection and limit the risks of tax fraud.
In this sense, Fouzi Lekjaa, Minister Delegate in charge of the Budget, explained that “the government’s priority is to focus on online gambling operating from abroad, as they generate foreign currency without benefiting from tax contributions in return”. The objective is to limit tax evasion and ensure that these platforms comply with Moroccan tax obligations.
