Morocco's Ministry of Finance has published the Finance Law for 2022, which was published in the Official Gazette on 20 December 2021. The final law is largely in line with the draft version, including the same main measures, although adjustments have been made. Measures include:
Note, natural persons subject to income tax according to the real net income regime are also subject to the social solidarity contribution at the same rates.
The measures of the Finance Law generally apply from 1 January 2022.