This is a first in Morocco. In accordance with the 2025 finance law and article 2 of the General Tax Code, GIEs and joint ventures will be subject to Corporate Tax (IS). From now on, the members, natural and legal persons, of these establishments will pay this tax according to their share in the group’s net income.
Read: Income tax in Morocco: changes that do not please everyone
Regarding joint ventures, those with fewer than six partners including at least one legal entity are now exempt from corporate tax, as stipulated in article 3 of the Tax Code. In the past, all joint ventures which were not “subject to registration in the commercial register nor to any advertising formality” were exempt from this tax. Its existence can be proven by any means and it can be created by the effect of facts. »
Read: Morocco: something new for income tax
Also exempt from corporate tax, according to the 2025 finance law, are the representations of the Fédération Internationale de Football Association (FIFA) in Morocco and its affiliated organizations. Likewise, the turnover of these structures is exempt from corporate tax deducted at source.
Morocco
