Transport sector tax incentives highlighted in new 2026 guide

Morocco’s General Directorate of Taxes has released the 2026 edition of its guide on tax incentives for the transport sector, outlining the main fiscal advantages available under national legislation to support investment and improve the competitiveness of transport companies.

The publication presents the incentive framework established by Morocco’s General Tax Code and provisions related to local government taxation. According to the tax authority, these measures aim to support the development of the transport sector, which is considered a strategic pillar of the national economy.

The guide provides details on incentives linked to several taxes and duties. These include corporate tax, income tax, value added tax, stamp duties, the annual special vehicle tax, the air solidarity and tourism promotion tax, and the professional tax.

The tax administration said the document is designed to provide information and facilitate understanding of the available measures for businesses operating in the sector.

It also stressed that the guide serves an educational and informational purpose only. The publication does not replace existing legislative and regulatory texts, which remain the sole legally applicable references.