Parliament has enacted the reform of the income tax (IR) , without modifying the rate schedule initially proposed. The amendments proposed by various parliamentary groups were rejected.
Fouzi Lekjaa, Minister Delegate to the Budget, announced a tax cut for low incomes, particularly those below 12,000 dirhams, as part of the 2025 finance bill. Presented last Friday to the House of Representatives, this reform aims to ease the tax burden on civil servants, employees and retirees.
The Directorate General of Taxes is calling on taxpayers (individuals) who do not declare all their income, urging them to regularize their tax situation as soon as possible.
According to the 2025 Finance Bill, the government plans to increase the first tranche of annual income exempt from tax from 30,000 to 40,000 dirhams. This measure should exempt the incomes of monthly salaries below 6,000 dirhams.
The 2025 Finance Bill (PLF) plans to revise the income tax (IR) scale downwards. A measure that should not have a significant impact on salaries, according to economists.
In Parliament, Fouzi Lekjaa, Minister Delegate to the Minister of Economy and Finance, in charge of the Budget, announced that the government of Aziz Akhannouch plans to undertake a revision of the income tax (IR) in the next draft finance law (PLF).
In Morocco, adjustments have been made to the Corporate Income Tax (CIT) and Personal Income Tax (PIT) as part of the 2024 Finance Act.
In accordance with Article 3 of Law No. 69-19 on tax reform, the capping of income tax (IR) at 20% for certain companies will end in two years.