Morocco's 2027 finance bill: where does it stand in Parliament?

By Imad Oufrid · published on 12 November 2026

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Morocco's 2027 finance bill (no. 60-26), presented to Parliament on 23 October 2026, has not been voted yet. It is being examined by the finance committee of the House of Representatives, where MPs are discussing the amendments. Here is what has changed, what is still only proposed, and what it means for you.

In short

• Status on 12 November: committee review at the House of Representatives. No committee or plenary vote had been published by that date.
• More than 130 amendments were tabled by the parliamentary groups, 88 of them by the PJD (opposition). The majority rejected many of them.
• Already withdrawn: the article on customs brokers, which the minister said he would handle in a separate law.
• Proposed, not yet adopted: extending the 40% corporate tax rate to new sectors, a higher threshold for the self-employed, specifications for livestock imports.
• Your salary: with the 45% professional expenses planned by the bill, the gain would range from +277 DH a month at 8,000 DH gross to +500 DH from 12,000 DH gross.

Where the procedure stands

After its presentation to both Houses on 23 October, the bill went to the finance committee of the House of Representatives, which started its detailed review in early November. On 11 November, the committee spent the day on the amendments, with the Minister of Economy and Finance, Fouzi Lekjaa.

Next steps: committee vote, plenary vote at the House of Representatives, then review by the House of Councillors, before publication in the Official Bulletin. Until this process ends, every measure remains a proposal.

What has already changed in committee

• Customs brokers: during the committee review, Fouzi Lekjaa announced the withdrawal of the article on this profession, and committed to preparing a dedicated bill to regulate it.

Proposed amendments (not yet adopted)

• 40% corporate tax: the majority groups propose to extend this rate, today applied notably to banks and insurers, to the oil products, cement and telecoms sectors.
• Self-employed (auto-entrepreneurs): the majority proposes to raise the withholding tax threshold from 80,000 to 100,000 DH. This threshold applies to the turnover made with a single client over the year. If the amendment passes, a freelancer could invoice more to one client before being affected.
• Livestock and meat imports: an amendment would make tax-exempt imports subject to specifications set by the administration. Part of the opposition instead asks for these exemptions to be removed.

We do not know yet which amendments will be kept: the committee had not published an amended text by that date.

Your salary: the corrected figures

The bill raises the income tax exemption threshold from 40,000 to 60,000 DH of net taxable income a year, and raises the flat professional expenses deduction to 45%, still capped at 35,000 DH a year. With both measures, for a single employee without CIMR:

Correction: our article of 26 October and our social media posts announced +222 DH and +367 DH. Those figures correspond to the current professional expenses. The article now shows both cases: Morocco's 2027 finance bill: how much more net salary you would get.

For traders who import

The 5% advance on the customs value of goods imported for resale, planned from 1 July 2027, is still part of the bill at this date. We explain its effect on cash flow in our dedicated article.

What we are following

We will update this article and the salary calculator after the committee vote, then after final adoption.

Sources

• Le360, PLF 2027: more than 130 amendments tabled by the parliamentary groups (in French), 11 November 2026.
• Hespress, PLF 2027: the majority proposes extending the 40% corporate tax to oil products, cement and telecoms (in French).
• Libération, PLF 2027 in committee: debate on customs brokers, livestock imports and the pharmaceutical industry (in French).
• Le Desk, Imported livestock and meat: an amendment ties the exemption to specifications (in French), 10 November 2026.
• Médias24, PLF 2027: the income tax cut will come in stages until 2031 (in French).
• mparsio.com, 2027 income tax scale in Morocco, 45% professional expenses; salairenet.ma, 2027 income tax scale (in French).