Dahir 1-25-67 promulgated Finance Law 50-25 for budget year 2026 on 10 December 2025. Ministry guidance describes the law as consolidating the staged corporate-tax reform implemented from 2023 to 2026, the VAT reform from 2024 to 2026 and the 2025 personal-income-tax reform, while adding targeted corporate-tax, withholding, VAT and compliance measures. Applicable treatment depends on the taxpayer and transaction; the former claim of a universal 20% corporate rate by 2028 was incorrect.
Taxpayers and businesses subject to Moroccan corporate, income, value-added or withholding taxes.
Primary: Bulletin Officiel 7465 bis — Finance Law 50-25 ↗
Corroborating: Ministry of Economy and Finance — 2026 fiscal measures ↗
Verified 2026-08-02 · methodology