Morocco publishes 2026 edition of general tax code
The Moroccan General Directorate of Taxes (DGI) has released the 2026 edition of the General Tax Code (CGI), updating the previous 2025 version to incorporate the changes introduced by Finance Law No. 50-25 for the 2026 fiscal year, enacted on December 10, 2025.
The updated code is organized into three main sections. The first book outlines rules for tax assessment, collection, and penalties, covering corporate tax (IS), income tax (IR), value-added tax (VAT), and registration duties. The second book focuses on fiscal procedures, including tax audits and dispute resolution processes.
The third book addresses other specific taxes and duties, such as stamp duties, the annual vehicle tax, social solidarity contributions on profits and income, taxes on self-built housing, insurance contracts, air transport for tourism promotion, special cement taxes, and contributions on gambling company profits.
Originally established by Finance Law No. 43-06 for the 2007 fiscal year, the General Tax Code has been continuously updated to improve the legal, fiscal, and investment environment in Morocco. These updates reflect the ongoing reforms encouraged by His Majesty King Mohammed VI, aimed at modernizing the country’s legislative, judicial, and financial systems.
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