Morocco Expands Corporate Tax to Include Economic Interest Groups and Partnerships

This is a first in Morocco. In accordance with the 2025 Finance Act and Article 2 of the General Tax Code, GIEs and partnerships will be subject to Corporate Income Tax (CIT). Henceforth, the members, natural and legal persons, of these establishments will pay this tax according to their share in the net result of the group.

Regarding partnerships, those with less than six partners including at least one legal person are now exempt from CIT, as stipulated in Article 3 of the Tax Code. In the past, all partnerships that were not "subject to registration in the commercial register or to any publicity formality" were exempt from this tax. Its existence could be proven by any means and it could be created by the effect of the facts.

The 2025 Finance Act also exempts the representations of the International Federation of Association Football (FIFA) in Morocco and its affiliated bodies from corporate income tax. Similarly, the turnover of these structures is exempt from the withholding corporate income tax.