The Moroccan Finance Law for 2019 was published in the Official Gazette dated 21 December 2018. The final version reproduces measures announced in the drafted version tabled in parliament last October ({News-2018-10-22/P/3-previous coverage}) including:

• A decrease of the corporate income tax rate applicable to the taxable income bracket between MAD 300,000 and MAD 1 million to 17.5% instead o…