Morocco Introduces New Tax Advance for Lawyers Filing Court Cases

This is an advance of 300 dirhams to be paid for each case brought before the courts of first instance, 400 dirhams for the courts of second instance and 500 dirhams for each case brought before the Court of Cassation.

This amount will have to be deposited when registering a petition, a request, an appeal or when registering a mandate or assistance in a case before the courts of the Kingdom, as can be read in the 2023 PLF, adopted last Wednesday by the government.

The government intends, with this measure, to fight against tax evasion within this socio-professional category. Indeed, 95% of Moroccan lawyers only declare 10,000 dirhams per year.