CThe measures mainly relate to the reform of income tax (IR) and value added tax (VAT), as well as several customs provisions, in particular customs duties and the internal tax on consumption, a underlined Lekjaa during his presentation before the Committee on Finance, Planning and Economic Development.
Concerning the IR reform, the minister indicated that the government had revised the progressive scale of tax rates by increasing 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 monthly income less than 6,000 dirhams.
The other brackets of the scale have also been revised, with a reduction in the tax rates applied to them, he continued, adding that the amount of reduction for family expenses has been increased, from 360 to 500 dirhams per dependent of the taxpayer.
In addition, the amendments adopted by the House of Representatives, relating to IR, provide for an increase in the amount of vouchers covering meal or catering costs offered by employers to their employees, going from 30 to 40 dirhams per day and per employee, with the possibility of making payment electronically, he said.
The measures also focused on revising the conditions for exemption from the internship allowance paid to interns with higher education, vocational training or baccalaureate qualifications, recruited by private sector companies, he said. he says, specifying that in the event of a change of employer, the intern will be able to continue to benefit from this exemption for a maximum of 12 months.
The minister also recalled that the IR system has been improved for property income subject to withholding tax, while highlighting the revision of the tax regime relating to the reimbursement of non-deducted supplementary pension contributions.
Regarding VAT, Lekjaa indicated that a temporary measure was introduced for the year 2025, providing for exemption from VAT on imports of limited quantities of certain live animals and agricultural products, in order to guarantee a supply normal of the national market at reasonable prices.
Likewise, with the aim of improving the financing of local authorities, Lekjaa specified that the minimum share of VAT product allocated to their budgets was increased, from 30 to 32%, in order to strengthen the dynamics of territorial development. . Regarding customs measures, the minister stressed that the modifications made to the PLF 2025 stipulate the exemption of local authorities from the increase applied in the event of non-payment of customs duties, taxes, fines and other amounts due electronically, like public administrations and institutions.
And to add that the National League for the Fight against Cardiovascular Diseases has been removed from the list of institutions benefiting from the reduced import duty rate of 2.5%.
Furthermore, Lekjaa indicated that a new customs offense has been introduced, concerning the unjustified possession of customs seals, their supply or use, noting that the sanctions relating to customs offenses have been reduced, with the addition of a new provision providing for the reimbursement of duties and taxes unduly collected in the event of modification or cancellation of the detailed declaration.
Regarding customs duties, the minister noted that the modifications mainly concerned the reduction of the import duty applied to table honey packaged in containers of more than 20 kg, reducing it from 40 to 2.5 %, and on the increase in the import duty on fiber optic cables, which rose from 10 to 17.5%.
Referring to the consumption tax, Lekjaa reported that the main measures focused on the introduction of an internal consumption tax on non-refillable electronic cigarettes, set at 50 dirhams per unit, as well as the establishment of a new offense linked to non-compliance with the obligation to affix tax marks on diesel and “premium” gasoline when they are put into circulation.
And note that it was decided to suspend, from January 1 to December 31, 2025, the collection of import duties on a limited quantity of live animals and agricultural products. The House of Representatives adopted, Friday during a plenary session, by majority, PLF No. 60.24 for the 2025 budget year.
(with MAP)
