The Directorate General of Taxes (DGI) published the General Tax Code (CGI) of 2025 which updated the 2024 edition, introducing the modifications provided for by Finance Law No. 60-24. This CGI is made up of 3 books, the first bringing together the rules of basis, recovery and sanctions in matters of IS (corporate tax), IR (income tax), VAT (tax on added value) and registration fees. The second book relates to tax procedures and brings together the rules for controlling and litigation of the aforementioned taxes.
Concerning the third book, it brings together the other duties and taxes, namely stamp duties, the special annual tax on vehicles, the social solidarity contribution on profits and income, the social solidarity contribution on self-deliveries -even for the construction of personal housing, the tax on insurance contracts, the air tax for solidarity and tourist promotion, the special tax on cement and the social solidarity contribution on the profits of gambling businesses .
The General Tax Code was established by article 5 of finance law n°43-06 for the 2007 budget year. Its development is a continuation of the reforms carried out by the public authorities following the High Instructions of His Majesty King Mohammed VI and tending to improve the legal, fiscal and economic environment for investment through the modernization of the legislative, judicial and financial systems.
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