Morocco targets untaxed online gambling profits with new 2025 legislation

A new tax on online gambling winnings has been introduced in Morocco as part of the 2025 Finance Bill currently under review in Parliament. 

According to Aujourd'hui le Maroc, this legislation seeks to bring online betting winnings under taxation, which had previously gone untaxed. The bill is set to take effect on January 1, 2025, and includes provisions to ensure that winnings from online gambling are subject to a withholding tax.

Article 160 of the bill specifies that all entities responsible for paying out winnings from games of chance must apply the tax on behalf of the Treasury. This move targets the online gambling sector, which has often operated without proper legal oversight. The bill mandates that credit institutions or any party involved in payouts must withhold the tax on these winnings.

The 2025 Finance Bill introduces a new category of income that includes online gambling profits, aiming to capture revenue that has previously gone untaxed. Article 70 outlines various forms of income subject to taxation, including winnings from games of chance.