Morocco | Draft Finance Bill 2026

Morocco | Draft Finance Bill 2026

The Moroccan government has tabled the Draft Finance Bill for 2026 (Projet de Loi de Finances, PLF 2026) in Parliament. It is expected to be enacted and published in the Official Gazette by 31 December 2025, taking effect from 1 January 2026.

The Bill introduces a phased reduction to the net income subject to personal income tax on amounts paid by sports companies (established under Law No. 30-09) to professional athletes, coaches, instructors and technical staff. The proposed abatements are:

  • 90% in 2026;
  • 80% in 2027;
  • 70% in 2028; and
  • 60% in 2029.

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