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;
- Clarification of tax benefits for sports joint-stock companies, including that the five-year corporate …