Withholding taxes extended to large companies, withholding on rent, the social solidarity contribution extended, mandatory electronic accounting, new audit rules: the 2026 Finance Act measures to know, tax by tax.
4 min read
Renting out a home or premises in Morocco generates property income subject to income tax. Depending on the tenant, the tax is withheld or declared by the owner, with a 40% allowance and, since 2025, a final-tax option. What to know in 2026.
3 min read
Since 2023, part of the tax professionals owe on their fees is withheld by their clients. The 2026 Finance Act extends the 5% withholding on companies to large private businesses. Who withholds, how much, and how to recover it.
3 min read
Introduced in 2024 for payments by the State and large public bodies, VAT withholding extends to large private companies from July 2026. How it works, the rates, the tax compliance certificate and recovering the VAT withheld.
3 min read
The 2026 Finance Act renews the social solidarity contribution on profits for three financial years. It applies to companies and certain business owners whose profit reaches MAD 1 million. Rates, calculation, threshold effects and filing.
3 min read
The reform launched in 2023 is complete: 20% for the vast majority of companies, 35% above MAD 100 million of profit, 40% for banks and insurers. Rates, minimum tax, instalments and returns: the essentials for 2026.
4 min read
The reform launched in 2024 has narrowed VAT down to two rates, 20% and 10%. The 2026 Finance Act extends VAT withholding to large companies. What you need to know to invoice, deduct and file correctly.
4 min read
Every business is different. Let’s discuss your case so we can give you a tailored answer.
Message us on WhatsApp