Morocco's government submitted the draft Finance Bill for 2026 to Parliament on 20 October 2025. Key changes include:

Corporate Income Tax

• Extension of the scope of withholding at source to fees paid by: (i) banks and similar institutions; (ii) insurance/reinsurance companies; and (iii) companies with turnover of MAD 50 million or greater, with amounts withheld creditable for the payee;
• Cla…