Morocco Implements Income Tax Deduction for Pro Soccer Players and Coaches

According to the FRMF, the measure applies to professional athletes, that is, those who engage in "a sporting activity for remuneration, as a main or exclusive activity, in order to participate in sports competitions or events". Both coaches, Botola D1 and Botola D2 players, as well as educators and members of the technical teams are concerned.

Furthermore, the persons concerned by this derogatory measure must have a professional contract within the meaning of the provisions of Law N°30-09 relating to physical education and sports as well as a license issued by the federation, the FRMF specified.