Proposed2027-07-01
Import tax advance
5% of customs value, subject to scope and exclusions
See conditions and sources ↗Builder / developer
Construction, development and property resale.
01
Separate the activities
The note distinguishes construction, subdivision and development, already subject to VAT, from commercial resale of built property. The proposed optional regime concerns dealers in built property; it does not create a general construction exemption.
Reading of the supplied document; check the final text for adopted status. Note de présentation · PDF 246 ↗
VAT: see withholding versus tax actually due
Illustration · proposed · where VAT applies
Excess withholding is not necessarily a final cost
This example does not determine whether your activity is subject to VAT. It explains proposed restitution of excess withholding, on request.
Withheld / due10 000 / 7 000 MAD
Illustrated excess, claim required3 000 MAD
02
Measures to review
Announced2027
Minimum direct social aid
MAD 600 / month, eligible households
See conditions and sources ↗03