Article: Avoid Tax Traps in 2025: Practical Guide to Optimize Your Situation

INTRODUCTION

With the entry into force of the new General Tax Code 2025 and the recent changes made by Finance Law No. 60-24, Moroccan companies must adapt their practices to avoid costly tax errors..

The Main Traps to Avoid in 2025

1. Errors on Real Estate Profits

trap: Poor application of the new real estate transfer rules

• New since 2025: Taxation of capital gains for transfers at a value exceeding the acquisition price
• Solution: Always check the acquisition price before any transfer

2. Miscalculated Vehicle Deductions

The trap: Use the old ceiling of 300,000 DH

• New rule 2025: The deduction ceiling rises to 400,000 MAD (including VAT)
• Solution: Update your 5-year depreciation calculations

3. Non-Digital Declarations

The trap: Continue the paper declarations

• Obligation 2025: All tax declarations are now mandatory to be digitalized
• Solution: Master the SIMPL and Damancom platforms

Immediate Actions to Take

✓ Audit your current processess

✓ Train your teams on the new platforms

✓ Review your deduction calculations

✓ Consult your Certified Accountant for a personalized assessment