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Morocco Provides Detailed Summary of 2025 Finance Law Tax Measures

23 January 2025

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Approved Changes

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Morocco

Morocco's Directorate General of Taxes (DGI) has published a detailed summary of the tax measures of the Finance Law for 2025 (Law No. 60-24). As previously reported, this includes new rules regarding the taxation of joint ventures and economic interest groups, the revision of the tax incentive scheme for restructuring operations of groups of companies, various individual income tax measures including new tax brackets/rates, and various VAT measures.