In the finance bill for the year 2025, the government proposed imposing a tax on profits from “gaming”, during the presentation note presented by Fawzi Lakjaa, the Minister Delegate in charge of the Budget.
Through the 2025 Finance Bill, the government seeks to create a new category of income subject to income tax, to include all income and profits that do not fall into the five categories previously specified, in accordance with the international best practices.
This concerns income which was assessed as part of the procedure for examining the overall tax status of individuals, the sources of which have not been specified, as well as winnings in cash or in kind from games of chance. , whatever their nature. The order also includes profits and gains generated from operations aimed at making profits and are not included in any other income category.
The project also proposes to impose a withholding tax at the rate of 30% on winnings from the aforementioned games of chance, while requiring the persons or entities who pay these winnings, including credit institutions and similar organizations or any intermediary which manages payment transactions for winnings over the Internet, to comply with this measure.
