Morocco published Royal Decree No. 1.26.39 in the Official Gazette on 12 August 2026, which promulgates Law No. 53.24 for the ratification of the pending income tax treaty with Chad. The treaty, signed 14 August 2024, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.