Among the categories included in this measure are content creators and influencers Social media platformsIn a remarkable transformation that reflects the development of tax policy in the Kingdom to keep pace with the modern digital economy.
Decision details
This procedure includes imposition Tax on income achieved by influencers andContent creatorswho were previously outside the tax framework due to the fact that most of their income came from foreign platforms.
According to the new law, their incomes will be classified within a tax schedule ranging from 0 percent to 38 percent, depending on the value of the income, with the obligation to withhold from the source at a rate of up to 30 percent for some categories such as winnings from games of chance.
But what is striking is, as Moroccan content creator Mustafa Sowinga pointed out, in an interview with the website “Sky News Arabia“is the ambiguity surrounding the application mechanisms, especially with regard to determining the net earnings of influencers after accounting for production-related expenses such as equipment, transportation, and studio costs..
The importance of the procedure
According to economic experts, this decision represents progress towards achieving Tax justice Consolidating the principle of equality before the law, it also aims to enhance the state’s revenues by expanding the tax base.
Economist Rachid Sari explains that influential people, like other individuals and companies, benefit from security and infrastructure in Morocco, and therefore paying the tax is considered a national duty..
Sari continued in a statement to the website “Sky News Arabia“Content creators, since they are private individuals, will be subject to tax on all income and not on profits.
He adds that if there are expenses, those concerned must establish a tax case, such as a procedure “Self contractor” Or a company, so that they can issue invoices that include a detailed statement of transaction numbers, from which profits are deducted.
In addition, the imposition of this tax, which has been legislated, may contribute Morocco In thinking about implementing it since 2013, to improve the quality of digital content, as the market will be filtered of poor content in favor of more professional and useful content, according to the economic expert..
Concerns and challenges
Despite the positive goals, this step raised concerns among some, especially about transparency in implementation, as many content makers believe that the absence of a clear framework for determining profits may lead to confusion and problems with the tax administration.
Mustafa Sowinga, who welcomed this step, pointed out that it is moving towards establishing equality in front of… Tax lawHe pointed out that the technical mechanisms for implementing the new tax deduction should be clarified, so that it is not unfair to some content creators.
In turn, Sari stressed that tax authorities will need to strengthen their cooperation with financial institutions such as the Bank of Morocco and the exchange office to monitor transfers with the required accuracy..
Tax reform
This step falls within a broader strategy for tax reform in Morocco, which began in 2023 and aims to improve… Tax revenues Without increasing pressure on the most vulnerable groups.
Budget Minister Fawzi Lakjaa explained that new measures, such as improving billing and combating tax evasion, raised state revenues from 201 billion dirhams in 2021 to more than 329 billion dirhams expected in 2025..
According to observers, imposing a tax on content makers in Morocco is an important shift that reflects the government’s awareness of reality Digital economyHowever, The success of this decision, which represents a step towards equality and tax justice, requires clarity in the implementation mechanisms to ensure that its goals are achieved without harming the target groups..
