The General Tax Directorate (DGI) has released the 2025 edition of the General Tax Code (CGI), updating the 2024 version to reflect the changes introduced by Finance Law No. 60-24. The CGI is divided into three main sections.
The first book covers the rules for determining the tax base, collection, and penalties for taxes such as Corporate Tax (IS), Income Tax (IR), Value Added Tax (VAT), and registration duties. It outlines the key principles for the application of these taxes.
The second book focuses on tax procedures, including the rules for tax audits and dispute resolution related to the aforementioned taxes. It provides a framework for how tax authorities manage and oversee compliance.
The third book addresses other specific duties and taxes, such as stamp duties, the annual special vehicle tax, the social solidarity contribution on profits and income, the social solidarity contribution on self-deliveries for personal housing construction, insurance taxes, the aviation tax for tourism promotion, the special cement tax, and the social solidarity contribution on profits from gambling companies.
The General Tax Code was originally established by Article 5 of Finance Law No. 43-06 for the 2007 fiscal year. Its creation is part of the broader efforts to reform Morocco’s legal, fiscal, and economic environment, in line with the directives of His Majesty King Mohammed VI. These reforms aim to modernize the country’s legislative, judicial, and financial systems to enhance the investment climate and overall economic development.
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