Morocco Provides Detailed Summary of 2026 Finance Law Tax Measures

Morocco's Directorate General of Taxes (DGI) recently issued Circular Note No. 737, providing a detailed overview of the tax measures of the Finance Law for 2026 (Law No. 50-25).

Corporate Income Tax

• An exemption from withholding tax is provided on payments to non-residents for rental rights and similar remuneration relating to the chartering, leasing, and maintenance of ships engaged in international maritime transport;
• Transitional tax rates are provided for microfinance institutions t…