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What changed

Morocco

MoroccoFund

Morocco: gains on OPCVM fund units taxed at 15% for equity funds and 20% for others

The market regulator AMMC states a 15% rate on gains on equity fund units (as for listed shares) and 20% for other funds and bonds. Interest 30%, rent 10% up to MAD 120,000 a year and 15% above, property sales 20% of the gain, at least 3% of the price (PwC).

What this changes in the calculation

Fund was empty; it can be filled with 15% (equity) or 20% (other).

AMMCverified
Check log: the calculation does not change (1)
MoroccoTaxes

Morocco: 2027 finance bill introduces a new income tax scale from 2027

The 2027 finance bill was tabled in parliament on October 23, 2026. From January 1, 2027 it proposes a scale of 0, 10, 20, 34 and 37% with an exemption threshold of MAD 60,000, and a top rate of 30% by 2030. It does not change the rates on interest and dividends; dividends are taxed at 10% from 2027 under an earlier law.

What this changes in the calculation

The 30% rates on deposits and bonds do not change.

finances.gov.mabill, not adopted