Moroccans Residing Abroad (MREs) receiving rental income from real estate located in Morocco are subject to income tax. A key element of this tax regime, the withholding tax on rents, must be properly understood by landlords to ensure their compliance.
After reviewing the taxation of businesses, VAT and income tax over the past three years, the government is taking a break. The 2026 Finance Bill focuses on a few technical and targeted adjustments, particularly in the areas of sports, real estate taxation and tax audits.
The government plans to impose an additional 2% tax on real estate transactions and business transfers carried out without a banking trace. The tax measure, included in the 2026 finance bill, aims to reduce the use of cash, strengthen transparency, and promote the bankarization of payments.
Hundreds of companies, mainly based in Casablanca, Tangier and Rabat, are in the sights of the Directorate General of Taxes (DGI) due to fraudulent practices related to deductible expenses included in tax returns.
The Ministry of the Interior is stepping up the fight against speculative retention and encouraging better use of urban land. In this sense, the calculation of the tax on undeveloped land will change from 2026.
The 2026 Finance Bill provides for the extension of the withholding tax system to banks, insurance companies and companies with a turnover of more than 50 million dirhams. An expected reform, but one that could spark debate.
The finances of the city of Tangier are heavily dependent on revenues related to real estate. A recent assessment of municipal revenues shows the importance of this sector for the local budget, while revealing a downward trend compared to the previous year.
In Morocco, three multinationals suspected of having exploited the temporary admission regime, a tax mechanism intended to encourage industrial exports, to avoid the payment of customs duties and taxes estimated at several billion dirhams, are in the sights of the Administration of Customs and Indirect Taxes (ADII). It has launched a large-scale audit operation.
In Morocco, the control and recovery services are hunting down "dormant" companies that pose high risks related to the production and promotion of forged invoices.
In Morocco, companies that have not submitted tax returns or paid taxes for three consecutive fiscal years, considered to have ceased all activity, regardless of their continued registration in the commercial register, are in the sights of the tax administration.
Suspected of massive tax evasion, particularly through the declaration of chronic deficits or abnormally low profits, more than 153 companies are in the sights of the central control services of the Directorate General of Taxes (DGI).
Used car sellers operating illegally in the Casablanca-Settat, Marrakech-Safi and Tanger-Tétouan-Al Hoceïma regions are pocketing large sums of money without paying anything to the Moroccan tax authorities.