A new tax on online income from 2025

The finance bill for the year 2025, adopted on Friday December 13, 2024 by the House of Representatives, introduces a new tax measure which aims to tax winnings generated by online games of chance of foreign origin. According to this new legislation, income from these games, when paid by foreign companies, will now be subject to income tax.

The 2025 finance bill, recently adopted by the House of Representatives, imposes a new tax on winnings from online games of chance of foreign origin. This measure aims to regulate this growing sector, with taxation at source and a solidarity contribution for beneficiaries in Morocco.

This measure is part of a logic of adaptation of tax rules to global economic developments, particularly in the field of online games which are experiencing growth. dazzling.

The adopted formula provides for a withholding tax of 30% on the earnings received, which means that part of the tax will be directly deducted when the earnings are paid by foreign companies. In addition to this withholding, a specific solidarity contribution of 2% will be imposed on individuals residing in Morocco and receiving these winnings.

This double taxation aims to ensure greater tax fairness and strengthen the collection of tax revenues linked to this booming sector. The Moroccan authorities are thus seeking to regulate this market, while ensuring that tax resources are collected, even in an area largely influenced by foreign players.

The new legislation also concerns small earnings, specifying that income not exceeding 5,000 dirhams per year will also be subject to tax. This threshold, although modest, makes it possible to broaden the tax base and include a greater diversity of taxpayers. The gains from this sector, which generatesnt a turnover of 100 billion dirhams, thus becoming an important source of income for the State.

The Minister Delegate in charge of the Budget, Fouzi Readhad indicated in a parliamentary session that this imposition appliesera to new beneficiaries of online games. He specified that they will have to complete their tax declaration before 1is March, in order to comply with this new regulation. Thus, this initiative aims to better supervise a booming sector, while guaranteeing funding for the country’s public needs.