2026 New Edition of the General Tax Code: The DGI Provides an Update

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The General Directorate of Taxes (DGI) has just released the 2026 edition of the General Tax Code (CGI), which updates the 2025 version by incorporating the amendments introduced by Finance Law No. 50-25 for the 2026 budget year, promulgated by Dahir No. 1-25-67 on 19 Joumada II 1447 (December 10, 2025).

This CGI, as completed and amended, consists of three volumes. The first volume encompasses the rules regarding the assessment, collection, and penalties related to Corporate Tax (IS), Income Tax (IR), Value Added Tax (VAT), and registration duties.

The second volume pertains to tax procedures and consolidates the rules for the control and disputes concerning the aforementioned taxes.

As for the third volume, it includes other rights and taxes, such as stamp duties, the annual special tax on vehicles, the social solidarity contribution on profits and income, the social solidarity contribution on self-delivered construction of personal housing, tax on insurance contracts, the air tax for solidarity and tourism promotion, the special tax on cement, and the social solidarity contribution on the profits of gambling enterprises.

The General Tax Code was established by Article 5 of Finance Law No. 43-06 for the 2007 budget year, promulgated by Dahir No. 1-06-232 on 10 Hijja 1427 (December 31, 2006), as amended and supplemented. Its development is part of the ongoing reforms initiated by the government in response to the High Instructions of His Majesty King Mohammed VI, aimed at improving the legal, fiscal, and economic environment for investment through the modernization of the legislative, judicial, and financial systems.

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