Finance Law 2026: What Changes for Your Wallet

The Finance Law (LF) for the year 2026 brings its share of fiscal changes aimed at reviving the Moroccan economy and integrating the informal sector. Here are the essential points to remember.

Corporate Tax (IS) Reform

The State continues the progressive harmonization of IS rates.

• 20% Rate: Generalized for the majority of companies with a net profit of less than 100 million dirhams.
• 35% Rate: Applied to large companies with a net profit equal to or exceeding 100 million dirhams.
• 40% Rate: Maintained for credit institutions and insurance companies.

VAT Changes

The VAT reform aims for fiscal neutrality.

• VAT exemption for basic necessities (medicines, school supplies).
• Progressive generalization of the 20% rate for certain services previously taxed at 10%.

Self-Entrepreneurs

The turnover ceiling for service provision has been revised to encourage transition to the CPU (Single Professional Contribution) regime, with stricter controls on fake invoicing.

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