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Finance Law 2026: The Government Approves Tax Incentives on Players’ and Coaches’ Salaries

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HIBAPRESS – Casablanca

The government, within the draft Finance Law for the year 2026, has approved new tax incentives targeting players, coaches, and sports professionals, in a step that reflects its will to support the path of sports professionalism and enhance the attractiveness of investment in this sector.

These incentives consist of establishing lump-sum deductions at the income tax level applicable to the salaries received by professional athletes and technical staff from sports companies, which contributes to improving their conditions and encouraging clubs to adhere to the requirements of professional management. The draft law document stated that this measure falls within a comprehensive vision aimed at accompanying the transition towards professionalism in the sports field and ensuring equality in tax treatment among various actors. It also aims to create a more stable financial and legislative environment, allowing for attracting more investments and supporting clubs in fulfilling their obligations towards players and coaches within a framework of transparency and responsibility. The new provisions stipulate the application of a gradual deduction from the net income subject to income tax, whereby sports professionals benefit from a 90% deduction during the year 2026, 80% in 2027, 70% in 2028, and the deduction reaches 60% for the year 2029. This gradation reflects the government's desire to enable the actors a transitional period that allows for gradual adaptation to the new tax system. Observers believe that this decision represents an advanced step towards consolidating sports professionalism in Morocco, as it contributes to reducing the financial burdens on clubs and encourages them to structure player and coach contracts in a legal and transparent manner. It also enhances trust between the state and sports investors and makes the sports field one of the promising economic tributaries that can contribute to creating job opportunities and developing treasury resources in the long term.

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