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Morocco Confirms Large Farms To Lose Tax Exemption

During the speech by King Mohammed VI on the occasion of the Throne Day, marking this year the 14th anniversary of his enthronement, he confirmed that large-scale farmers would lose their tax exemptions this year, as part of the ongoing revenue-raising effort in Morocco.

He noted that the 'Morocco Green Plan' has been adopted to modernize the farming sector, and particular attention has been devoted to smallholders with a view to improving their living conditions. The adoption of an advanced agriculture strategy reflected his firm belief in the importance of the sector.

As part of his 'concern for the well-being of (smallholders),' he announced that 'they will continue to benefit from the tax exemption scheme which, for large-scale farmers, will end this year. Medium and small-scale farmers will therefore continue to benefit from tax exemption.'

However, he gave no indication as to the size of farms that will be considered as 'large-scale.' In Morocco, over 85 percent of farms are of less than 5 hectares, and 70 percent do not reach two hectares in area.



For further information please contact Mehdi Reda-Fathmi, international contact partner for our member firm in Morocco on


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