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 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
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
A Moroccan company paying a consultant, a software publisher or its parent company abroad must in principle withhold 10% and self-assess VAT. What the law says, what tax treaties change and the mistakes to avoid.
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
A foreign company entering Morocco has two main options: incorporate a Moroccan subsidiary or open a branch. Liability, formalities, tax, credibility: what sets them apart and how to choose.
4 min read
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