{"id":2956,"date":"2025-10-21T16:30:39","date_gmt":"2025-10-21T16:30:39","guid":{"rendered":"https:\/\/auditcloud.ma\/?p=2956"},"modified":"2025-10-23T10:01:08","modified_gmt":"2025-10-23T10:01:08","slug":"projet-de-loi-de-finances-2026-les-principales-mesures-fiscales-a-retenir","status":"publish","type":"post","link":"https:\/\/auditcloud.ma\/en\/2025\/10\/21\/projet-de-loi-de-finances-2026-les-principales-mesures-fiscales-a-retenir\/","title":{"rendered":"2026 Finance Bill: The main proposed tax measures"},"content":{"rendered":"<p data-start=\"475\" data-end=\"576\"><strong data-start=\"475\" data-end=\"576\">By Mohamed Yassine Fizazi, Chartered Accountant DPLE \u2013 Tax Specialist, Managing Partner AuditCloud Morocco<\/strong><\/p>\n<p data-start=\"578\" data-end=\"1012\">The 2026 Finance Bill is a continuation of the tax reforms provided for by framework law 69-19, with four main areas:<\/p>\n<h3 data-start=\"1019\" data-end=\"1091\">1. Combating the informal economy and strengthening tax transparency<\/h3>\n<ul data-start=\"1221\" data-end=\"2199\">\n<li data-start=\"1221\" data-end=\"1500\">\n<p data-start=\"1223\" data-end=\"1500\"><strong data-start=\"1223\" data-end=\"1288\">Extension of withholding tax for corporate income tax and VAT<\/strong> to services provided by legal entities to large companies (turnover \u2265 50M), financial institutions and insurance companies.<\/p>\n<\/li>\n<li data-start=\"1502\" data-end=\"1756\">\n<p data-start=\"1504\" data-end=\"1756\"><strong data-start=\"1504\" data-end=\"1573\">New withholding tax of 5.% on business rents<\/strong> paid to companies subject to corporate income tax and to natural persons engaged in a professional activity.<\/p>\n<\/li>\n<li data-start=\"1758\" data-end=\"2026\">\n<p data-start=\"1760\" data-end=\"2026\"><strong data-start=\"1760\" data-end=\"1825\">Introduction of an additional registration fee of 2 %<\/strong> on untraceable real estate transactions (cash payment, lack of proof of payment, or payment without the presence of the notary).<\/p>\n<\/li>\n<li data-start=\"2028\" data-end=\"2199\">\n<p data-start=\"2030\" data-end=\"2199\"><strong data-start=\"2030\" data-end=\"2071\">Mandatory reverse charge VAT<\/strong> on industrial waste and recovered materials, to combat fraud observed in the recycling sector.<\/p>\n<\/li>\n<li data-start=\"2028\" data-end=\"2199\"><strong data-start=\"940\" data-end=\"1005\">Strengthening tax controls and audit tools<\/strong> : generalization of the automated risk analysis module, automatic reminders and digital tracking of VAT and income tax refunds<\/li>\n<li><strong>Clarification regarding income distributed by collective investment schemes in capital (CIUCs)<\/strong> 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.<\/li>\n<\/ul>\n<h3 data-start=\"2403\" data-end=\"2482\">2. Support for the competitiveness and professionalization of key sectors<\/h3>\n<h4 data-start=\"2484\" data-end=\"2506\">Agricultural sector<\/h4>\n<ul>\n<li data-start=\"2507\" data-end=\"2725\">The VAT exemption is <strong data-start=\"2532\" data-end=\"2606\">extended to all fertilizers and growing media<\/strong> for agricultural use.<\/li>\n<\/ul>\n<h4 data-start=\"2727\" data-end=\"2748\">Sports sector<\/h4>\n<ul data-start=\"2863\" data-end=\"3134\">\n<li data-start=\"2863\" data-end=\"2951\">\n<p data-start=\"2865\" data-end=\"2951\">Exemption from corporate income tax for 5 years from the first taxable sales year for sports companies established under Law No. 30-09<\/p>\n<\/li>\n<li data-start=\"2952\" data-end=\"3051\">\n<p data-start=\"2954\" data-end=\"3051\">Deduction of donations paid to these companies (capped at 10 % of net profit, max 5 M DH\/year).<\/p>\n<\/li>\n<li data-start=\"3052\" data-end=\"3134\">\n<p data-start=\"3054\" data-end=\"3134\">Degressive tax allowances on income tax for athletes, coaches and technical staff: 90 % (2026), 80 % (2027), 70 % (2028), 60 % (2029)<\/p>\n<\/li>\n<li data-start=\"3052\" data-end=\"3134\">VAT exemption extended for sports activities until December 31, 2030.<\/li>\n<\/ul>\n<h4 data-start=\"3243\" data-end=\"3261\">Microfinance<\/h4>\n<ul>\n<li data-start=\"3262\" data-end=\"3500\">Institutions resulting from the transformation of microcredit associations into public limited companies <strong data-start=\"3358\" data-end=\"3448\">will benefit from an exemption from the IS rate of 40 % during their first five fiscal years<\/strong> \u2013 welcome support for inclusive banking.<\/li>\n<\/ul>\n<h4 data-start=\"1297\" data-end=\"1336\">Industrial sector and import\/export<\/h4>\n<ul data-start=\"1337\" data-end=\"1913\">\n<li data-start=\"1337\" data-end=\"1730\">\n<p data-start=\"1339\" data-end=\"1730\"><strong data-start=\"1339\" data-end=\"1377\">Selective customs adjustments<\/strong> : 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<\/p>\n<\/li>\n<li data-start=\"1337\" data-end=\"1730\"><strong data-start=\"1733\" data-end=\"1765\">Government empowerment<\/strong> to modify tariff rates and customs duties during 2026 to respond to economic developments<\/li>\n<\/ul>\n<h3 data-start=\"3507\" data-end=\"3560\">3. Simplification and harmonization of the tax framework<\/h3>\n<ul data-start=\"3704\" data-end=\"4215\">\n<li data-start=\"3704\" data-end=\"3828\">\n<p data-start=\"3706\" data-end=\"3828\"><strong data-start=\"3706\" data-end=\"3773\">Easing of tax email address management<\/strong>, without the obligation to use an approved service provider.<\/p>\n<\/li>\n<li data-start=\"3704\" data-end=\"3828\"><strong>Electronic accounting<\/strong> : elimination of the regulatory reference; the criteria will now be set by the law on the accounting obligations of traders<\/li>\n<li data-start=\"3829\" data-end=\"3966\">\n<p data-start=\"3831\" data-end=\"3966\"><strong>Alignment of VAT exemption periods<\/strong> For capital goods: Additional period extended to 24 months, unified for domestic and import VAT.<\/p>\n<\/li>\n<li data-start=\"3967\" data-end=\"4075\">\n<p data-start=\"3969\" data-end=\"4075\"><strong data-start=\"3969\" data-end=\"4022\">Standardization of the registration fee at 200 DH<\/strong> for all credit and guarantee transactions.<\/p>\n<\/li>\n<li data-start=\"4076\" data-end=\"4215\">\n<p data-start=\"4078\" data-end=\"4215\"><strong data-start=\"4078\" data-end=\"4154\">Introduction of a registration fee of 0.1 % on public procurement<\/strong><\/p>\n<\/li>\n<li data-start=\"4076\" data-end=\"4215\"><strong data-start=\"2026\" data-end=\"2070\">Safeguard and recovery procedures<\/strong> : 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<\/li>\n<li data-start=\"4076\" data-end=\"4215\"><strong data-start=\"2331\" data-end=\"2369\">Stamp duty update<\/strong> : removal of article 236-3\u00b0 of the CGI relating to the 3 % discount for physical stamps, which became obsolete with dematerialization<\/li>\n<\/ul>\n<h3 data-start=\"4222\" data-end=\"4283\">4. Social cohesion and continuity of solidarity financing<\/h3>\n<ul>\n<li data-start=\"4285\" data-end=\"4640\">There <strong data-start=\"4288\" data-end=\"4326\">social solidarity contribution<\/strong> 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.<\/li>\n<\/ul>\n<h3 data-start=\"5195\" data-end=\"5260\">5. Digitalization and modernization of tax administration<\/h3>\n<ul data-start=\"5334\" data-end=\"5678\">\n<li data-start=\"5334\" data-end=\"5425\">\n<p data-start=\"5336\" data-end=\"5425\">Deployment of the <strong data-start=\"5354\" data-end=\"5382\">electronic invoicing<\/strong> (large companies in the first phase).<\/p>\n<\/li>\n<li data-start=\"5426\" data-end=\"5540\">\n<p data-start=\"5428\" data-end=\"5540\">Generalization of the <strong data-start=\"5449\" data-end=\"5478\">electronic notification<\/strong> and of the <strong data-start=\"5485\" data-end=\"5537\">electronic VAT and income tax refunds<\/strong>.<\/p>\n<\/li>\n<li data-start=\"5541\" data-end=\"5678\">\n<p data-start=\"5543\" data-end=\"5678\">Implementation of modules for\u2019<strong data-start=\"5570\" data-end=\"5642\">artificial intelligence for automated fraud detection<\/strong> and an &quot;e-control&quot; platform.<\/p>\n<\/li>\n<li data-start=\"5541\" data-end=\"5678\"><strong data-start=\"2963\" data-end=\"3021\">VAT collection platform for digital services<\/strong> : extension of the automatic collection system for foreign digital service providers\n<p class=\"not-prose mt-0! mb-0! flex-auto truncate\">\n<\/li>\n<\/ul>\n<hr data-start=\"5779\" data-end=\"5782\" \/>\n<pre><em>The information presented in this article is provided for general informational purposes only.<\/em>\n<em>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. <\/em><em>They do not constitute personalized tax advice or legal counsel.<\/em>\n<em>AuditCloud Morocco and its authors decline all responsibility for decisions made solely on the basis of this information. <\/em><em>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.<\/em><\/pre>","protected":false},"excerpt":{"rendered":"<p>Par Mohamed Yassine Fizazi, Expert-Comptable DPLE \u2013 Fiscaliste, Managing Partner AuditCloud Maroc Le Projet de Loi de Finances 2026 s\u2019inscrit dans la continuit\u00e9 des r\u00e9formes fiscales pr\u00e9vues par la loi-cadre 69-19, avec quatre grands axes : 1. Lutte contre l\u2019informel et renforcement de la transparence fiscale Extension de la retenue \u00e0 la source en mati\u00e8re [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2962,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts\/2956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/comments?post=2956"}],"version-history":[{"count":10,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts\/2956\/revisions"}],"predecessor-version":[{"id":2974,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts\/2956\/revisions\/2974"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/media\/2962"}],"wp:attachment":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/media?parent=2956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/categories?post=2956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/tags?post=2956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}