HIBAPRESS
The General Directorate of Taxes has issued the 2026 version of the General Tax Code, which updates the 2025 version, by incorporating the changes included in the Finance Law No. 50.25 for the fiscal year 2026, issued by Royal Decree No. 1.25.67 dated 19 Jumada II 1447 AH (December 10, 2025).
This code contains three books, the first of which includes the rules for assessment, collection, and penalties related to corporate tax, income tax, value added tax, and registration fees, while the second book relates to tax procedures and includes the rules for control and disputes related to the aforementioned taxes and duties. The third book concerns stamp duties, the annual special tax on vehicles, the social solidarity contribution on profits, the social solidarity contribution applied to what a person delivers to himself from a building intended for personal housing, the tax on insurance contracts, the air tax for solidarity and tourism promotion, the special tax imposed on cement and the social solidarity contribution on the profits of gambling establishments. The General Tax Code was established under Article 5 of the Finance Law No. 43.06 for the fiscal year 2007, issued by Royal Decree No. 1.06.232 dated 10 Dhu al-Hijjah 1427 AH (December 31, 2006), as amended and supplemented. The issuance of the General Tax Code falls within the context of the reforms undertaken by the public authorities, based on the high directives of His Majesty King Mohammed VI, and aimed at improving the legal, tax, and economic environment for investment by modernizing legal and financial systems.
