Summary
Morocco's General Tax Code (Code Général des Impôts, CGI) is the foundational legal framework governing the country's tax system. It consolidates the rules, principles, procedures, and obligations related to taxation for both individuals and businesses, covering corporate and personal income, VAT, registration and stamp duties, the business license tax (taxe professionnelle), and local taxes. The regulatory framework is updated annually through the Finance Law (Loi de Finances). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in Arabic and French, and there are no official translations into other languages. The government regulating entity is the Directorate General of Taxes (Direction Générale des Impôts, DGI).
The tax laws are available on the government website.