On December 6, 2024, the House of Representatives of Morocco passed this act, which contains a number of new tax regulations. For example, from 2026, certain joint ventures are required to pay corporate tax; from 2025, economic interest groups are included in the scope of corporate tax collection, the deductible depreciation expense for passenger cars is increased, the withholding tax rates for stock income, etc. are adjusted, the personal income tax rates are revised, the reporting cycle for non - resident e - service providers is changed, and value - added tax is exempted for certain imported goods.
