Loi de finances n° 50-25 pour l'année budgétaire 2026

The 2026 Finance Act continues the corporate-tax convergence (20% below MAD 100m of net taxable profit / 35% above), keeps the dividend WHT glide path (11.25% in 2026, 10% in 2027), broadens withholding tax to property-rental income and to service fees paid by large companies (turnover >= MAD 50m), reduces registration duty on real-estate-company share transfers from 6% to 5%, clarifies the tax treatment of OPCC distributions, and revises the tax regime of Casablanca Finance City (CFC) employees. Tracking each year's Finance Act is the single biggest source of 'regulatory unpredictability' risk for foreign holders.