Morocco's sports sector is set to benefit from new tax incentives, as outlined in the 2026 guide released by the General Tax Directorate. The guide brings together various exemptions and reductions targeted at companies, associations, and universities, as well as professional athletes and technical staff. The incentives cover six tax areas, including corporate tax, income tax, and value-added tax.
Companies established under Law 30.09 will be eligible for a full exemption from corporate tax for five consecutive accounting years, starting from the year they complete their first taxable sale. After this period, they will be subject to a uniform rate of 20%, rising to 35% for net profits exceeding 100 million dirhams. Additionally, the system allows for the deduction of donations made to sports companies from the donor's taxable income.
The new tax incentives also provide benefits for professional athletes, coaches, and technical staff. They will be eligible for a 90% reduction in taxable income for 2026, which will gradually decrease to 50% starting from 2030. Furthermore, certain investment equipment will be exempt from value-added tax for 36 months, and new professional activities will be exempt from professional tax for five years.
Universities and sports associations recognized as public benefit organizations will also benefit from tax exemptions, including corporate tax and value-added tax. They will also be eligible for incentives related to donations and the importation of sports equipment. The new tax guide aims to promote the development of the sports sector in Morocco.
The tax incentives are expected to have a positive impact on the sports sector, encouraging investment and growth. The guide provides clarity on the various exemptions and reductions available, making it easier for companies and individuals to navigate the tax system. The Moroccan government has been working to promote the sports sector, and these incentives are seen as a key part of this effort.
The new tax guide is part of Morocco's broader strategy to develop its sports sector. The country has been investing in sports infrastructure and promoting sports tourism. The tax incentives will help to create a more favorable business environment for sports companies and individuals, supporting the growth of the sector.
The General Tax Directorate has released the guide to provide information to taxpayers and promote transparency. The guide is available to companies, associations, and individuals involved in the sports sector, and will help them to understand the various tax incentives available.
Key points
- Morocco's tax authority has introduced new tax incentives for the sports sector, including exemptions and reductions for companies, associations, and professional athletes.
