Rabat, December 21, 2024 – The General Directorate of Taxes (DGI) has officially released the 2025 General Tax Code (CGI), incorporating updates from the 2024 edition as outlined in Finance Law No. 60-24. This comprehensive document provides a clear framework for taxation in Morocco, reinforcing the country’s commitment to fiscal transparency and investment facilitation.
The 2025 CGI, a cornerstone of Morocco’s tax reform strategy, is divided into three key sections:
1. Comprehensive Tax Rules
The first section consolidates regulations on tax bases, collection processes, and penalties concerning:
- Corporate Income Tax (IS),
- Personal Income Tax (IR),
- Value Added Tax (VAT),
- Registration fees.
2. Tax Procedures and Disputes
The second section addresses procedural aspects, encompassing rules for tax audits and dispute resolution mechanisms.
3. Other Taxes and Contributions
The third section covers additional levies and taxes, including:
- Stamp duties,
- Annual vehicle taxes,
- Social solidarity contributions on profits, self-construction of personal housing, and revenues,
- Insurance contract taxes,
- Air taxes for solidarity and tourism promotion,
- Cement-specific taxes,
- Contributions on profits from gaming enterprises.
A Commitment to Modernization and Investment
The General Tax Code was originally introduced through Article 5 of Finance Law No. 43-06 for the 2007 fiscal year. It reflects Morocco’s dedication to creating a modern and investor-friendly economic environment. Guided by the High Instructions of His Majesty King Mohammed VI, the updated code aligns with national efforts to enhance legislative, judicial, and financial systems.
The 2025 CGI aims to streamline tax processes and foster a transparent fiscal environment, promoting economic growth while addressing the needs of businesses and individual taxpayers alike.
A Key Tool for Economic Progress
By consolidating and clarifying tax laws, the DGI continues to advance Morocco’s reputation as a competitive and reliable destination for investors. This latest edition ensures alignment with international best practices and the evolving needs of the Moroccan economy.
For a full version of the 2025 General Tax Code or additional details, visit the official website of the General Directorate of Taxes.
