Morocco Tax Benefits Professional Athletes 2025

Morocco is maintaining the tax advantages granted to professional athletes. The Minister of Economy and Finance, Nadia Fettah Alaoui, has justified the deductions applied to income tax on salaries paid by sports associations and companies.

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In a written response to deputy Hassan Oumribte of the PPS, the minister explains that this scheme aims to support the restructuring of Moroccan sport and push clubs towards greater professionalism, transparency and tax compliance.

Salaries paid to professional players, coaches, educators and members of technical teams remain subject to income tax, through withholding at source. However, they benefit from a significant deduction, given the particular nature of this professional activity.

A very advantageous regime

Nadia Fettah recalls that a flat deduction of 50 % was provided on the gross amount of salaries concerned. To this were added, on a transitional basis, even stronger reductions since 2021.

According to figures presented by the minister, the deduction reached 90 % during the first years of the scheme, before gradually decreasing. It fell to 70 % in 2025 and to 60 % in 2026.

The official objective is clear: to bring more sports salaries into the declared circuit, as the sector is engaged in a professionalization process provided for by the law on physical education and sport.

But these advantages do not exempt clubs from their obligations. Sports associations and companies are considered employers. They must therefore withhold tax at source on salaries paid, remit it to the tax authorities within the prescribed timeframe and declare the remuneration concerned.

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In case of default, the tax situation of clubs can be regularized according to applicable procedures. The government therefore defends a balance: significantly reduce tax to support the sector, but in return require more disclosure and transparency.