Proposed2027-01-01
Annual exempt income-tax band
MAD 60,000 taxable net income
See conditions and sources ↗Lawyer
Professional fees and employment income.
01
Status comes before profession
An independent lawyer should not enter fees as gross employment pay. The proposed VAT-withholding restitution concerns excess over VAT actually due, on request and within scope; it is not automatic repayment of every deduction. No lawyer-specific exemption is asserted here.
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
Depending on employment status or transactions
Proposed2027-01-01
Ordinary professional expenses
45%, annual cap MAD 35,000
See conditions and sources ↗Proposed2031-01-01
Certain permanent allowances
Narrower exemption for salary supplements
See conditions and sources ↗Proposed2027-07-01
Import tax advance
5% of customs value, subject to scope and exclusions
See conditions and sources ↗03