Projet de Loi de Finances 2026 : Les principales mesures fiscales proposées

By Mohamed Yassine Fizazi, Chartered Accountant DPLE – Tax Specialist, Managing Partner AuditCloud Morocco

The 2026 Finance Bill is a continuation of the tax reforms provided for by framework law 69-19, with four main areas:

1. Combating the informal economy and strengthening tax transparency

Extension of withholding tax for corporate income tax and VAT to services provided by legal entities to large companies (turnover ≥ 50M), financial institutions and insurance companies.
New withholding tax of 5.% on business rents paid to companies subject to corporate income tax and to natural persons engaged in a professional activity.
Introduction of an additional registration fee of 2 % on untraceable real estate transactions (cash payment, lack of proof of payment, or payment without the presence of the notary).
Mandatory reverse charge VAT on industrial waste and recovered materials, to combat fraud observed in the recycling sector.
Strengthening tax controls and audit tools : generalization of the automated risk analysis module, automatic reminders and digital tracking of VAT and income tax refunds
Clarification regarding income distributed by collective investment schemes in capital (CIUCs) are now taxed according to the actual nature of the products (interest, dividends or capital gains), in order to avoid any confusion with distributions treated as dividends.

2. Support for the competitiveness and professionalization of key sectors

Agricultural sector

The VAT exemption is extended to all fertilizers and growing media for agricultural use.

Sports sector

Exemption from corporate income tax for 5 years from the first taxable sales year for sports companies established under Law No. 30-09
Deduction of donations paid to these companies (capped at 10 % of net profit, max 5 M DH/year).
Degressive tax allowances on income tax for athletes, coaches and technical staff: 90 % (2026), 80 % (2027), 70 % (2028), 60 % (2029)
VAT exemption extended for sports activities until December 31, 2030.

Microfinance

Institutions resulting from the transformation of microcredit associations into public limited companies will benefit from an exemption from the IS rate of 40 % during their first five fiscal years – welcome support for inclusive banking.

Industrial sector and import/export

Selective customs adjustments : Increased import duties on certain finished products (jacquard textiles, household appliances, photovoltaic panels) and reduced duties on industrial inputs (aluminum profiles, PVC resins, aerosol cans) in order to protect domestic production while supporting strategic inputs
Government empowerment to modify tariff rates and customs duties during 2026 to respond to economic developments

3. Simplification and harmonization of the tax framework

Easing of tax email address management, without the obligation to use an approved service provider.
Electronic accounting : elimination of the regulatory reference; the criteria will now be set by the law on the accounting obligations of traders
Alignment of VAT exemption periods For capital goods: Additional period extended to 24 months, unified for domestic and import VAT.
Standardization of the registration fee at 200 DH for all credit and guarantee transactions.
Introduction of a registration fee of 0.1 % on public procurement
Safeguard and recovery procedures : obligation for companies in difficulty to inform the tax authorities before the commencement of any proceedings, and generalization of accelerated rectification; electronic filing of the preliminary declaration
Stamp duty update : removal of article 236-3° of the CGI relating to the 3 % discount for physical stamps, which became obsolete with dematerialization

4. Social cohesion and continuity of solidarity financing

There social solidarity contribution is renewed for the period 2026-2028, at the same progressive rates (1.5% to 5% of 1% of 1% of 3 years) for companies whose profits exceed one million dirhams. This renewal for 2026-2028 is part of the sustainable financing of social protection, direct aid to families, and the social housing program.

5. Digitalization and modernization of tax administration

Deployment of the electronic invoicing (large companies in the first phase).
Generalization of the electronic notification and of the electronic VAT and income tax refunds.
Implementation of modules for’artificial intelligence for automated fraud detection and an "e-control" platform.
VAT collection platform for digital services : extension of the automatic collection system for foreign digital service providers

The information presented in this article is provided for general informational purposes only.
They are based on the provisions of the 2026 Finance Bill, published by the Ministry of Economy and Finance, the official presentation note and the analyses available at the time of writing. They do not constitute personalized tax advice or legal counsel.
AuditCloud Morocco and its authors decline all responsibility for decisions made solely on the basis of this information. For an analysis tailored to your situation or that of your company, it is recommended to consult us directly in order to obtain specific support that is in line with your context.

2026 Finance Bill: The main proposed tax measures