Tax Directorate Releases 2026 Edition of General Tax Code
The General Tax Directorate has published the 2026 edition of the General Tax Code, updating the 2025 version to include changes stipulated in Finance Law No. 50.25 for the 2026 fiscal year, enacted by Royal Decree No. 1.25.67 dated 19 Jumada al-Thani 1447 AH (10 December 2025).
This code consists of three books. The first book encompasses the rules regarding the tax base, collection, and penalties related to corporate tax, income tax, value-added tax, and registration duties. The second book addresses tax procedures, detailing oversight rules and disputes related to the aforementioned taxes and duties.
The third book pertains to stamp duties, the annual special tax on vehicles, social solidarity contributions based on profits, social solidarity contributions applied to personal housing, insurance taxes, and the tourism development tax, as well as special taxes imposed on cement and contributions on gambling establishments’ profits.
The General Tax Code was established by Article 5 of Finance Law No. 43.06 for the 2007 fiscal year, enacted by Royal Decree No. 1.06.232 dated 10 Dhu al-Hijjah 1427 AH (31 December 2006), as amended and supplemented. The issuance of the General Tax Code aligns with the reforms undertaken by public authorities following the high directives of His Majesty King Mohammed VI, aimed at enhancing the legal, tax, and economic environment for investment by modernizing legal and financial frameworks.
