Transport, travel, meal and entertainment allowances: some allowances escape tax and contributions, provided they cover genuine business expenses and stay within ceilings. A 2025 order clarified the CNSS rules.
3 min read
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
Statutory severance, voluntary departure, damages, settlements: payments made at the end of an employment contract are exempt from tax only within certain limits. The rules to apply so as not to expose the company or the employee.
3 min read
Since the 2023 Finance Act, lawyers pay a tax advance for each case filed in court, and newly registered lawyers benefit from a temporary exemption. How the regime works and how it ties in with the annual return.
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
When does a foreign national become a Moroccan tax resident? How is their salary taxed, especially if it is paid from abroad? And how can double taxation be avoided? The rules to know before moving.
4 min read
Exempt up to MAD 40,000 a year, a top marginal rate of 37% above MAD 180,000: how to read the income tax scale and get from gross salary to the tax withheld each month, with a worked example.
4 min read
Every business is different. Let’s discuss your case so we can give you a tailored answer.
Message us on WhatsApp