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…