Regarding the IR reformthe 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 sections 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 responsibilities was increased from 360 to 500 dirhams per dependent of the taxpayer.
Furthermore, the amendments adopted by the House of Representativesrelating to IR, provide for an increase in the amount of bons covering the costs of meals or catering offered by employers to their employees, increasing from 30 to 40 dirhams per day and per employee, with the possibility of making the electronic paymenthe said. The measures also focused on revising the conditions for exemption from the internship allowance paid to interns who graduated from higher educationof the vocational training or holders of a baccalaureate, recruited by private sector companieshe said, specifying that in the event of change of employerthe trainee 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 retirement contributions additional not deducted.
Regarding the TVAMr. Lekjaa indicated that a temporary measure was introduced for the year 2025, providing VAT exemption on imports of limited quantities of certain live animals and agricultural products, in order to guarantee normal supplies to the national market at reasonable prices.
Likewise, with the aim of improving the financing of local authoritiesMr. Lekjaa specified that the minimum share of VAT revenue allocated to their budgets was increased, from 30 to 32%, in order to strengthen the dynamic of territorial development. Regarding the customs measuresthe minister stressed that the modifications made to the PLF 2025 stipulate the exemption of local authorities of 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 was removed from the list of institutions benefiting from the reduced import duty rate of 2.5%.
Furthermore, Mr. Lekjaa announced that a new customs offense had been introduced, concerning the unjustified possession of customs seals, their supply or their use, noting that the sanctions relating to customs violations have been simplified, 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.
As for the customs dutiesthe minister noted that the modifications mainly concerned the reduction of 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 increased from 10 to 17, 5%.
Referring to the consumption tax, Mr. Lekjaa noted that the main measures focused on the introduction of an internal consumption tax on electronic cigarettes non-rechargeable, set at 50 dirhams per unit, as well as the establishment of a new infraction linked to non-compliance with the obligation to affix the tax marks on diesel and “super” 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 duty 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 budget year 2025.
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