{"id":846474,"date":"2025-03-15T13:58:00","date_gmt":"2025-03-15T13:58:00","guid":{"rendered":"https:\/\/fluxpress.net\/economie\/maroc-du-nouveau-sur-lir-lis-et-la-tva-dans-la-loi-de-finances-2025\/"},"modified":"2025-03-15T13:58:00","modified_gmt":"2025-03-15T13:58:00","slug":"maroc-du-nouveau-sur-lir-lis-et-la-tva-dans-la-loi-de-finances-2025","status":"publish","type":"post","link":"https:\/\/fluxpress.net\/?p=846474","title":{"rendered":"Maroc : du nouveau sur l\u2019IR, l\u2019IS et la TVA dans la loi de finances 2025"},"content":{"rendered":"<p><\/p>\n<p data-start=\"116\" data-end=\"417\">La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 une circulaire (n\u00b0736) d\u00e9taillant les mesures fiscales introduites par la loi de finances 2025. Ces r\u00e9formes visent \u00e0 all\u00e9ger la pression fiscale sur les particuliers tout en renfor\u00e7ant le contr\u00f4le sur les entreprises et les transactions immobili\u00e8res.<\/p>\n<p><strong data-start=\"423\" data-end=\"491\">R\u00e9forme de l\u2019imp\u00f4t sur le revenu : hausse du seuil d\u2019exon\u00e9ration<\/strong><\/p>\n<p data-start=\"494\" data-end=\"835\">L\u2019une des principales mesures concerne l\u2019imp\u00f4t sur le revenu (IR). Le seuil d\u2019exon\u00e9ration est relev\u00e9 de <strong data-start=\"598\" data-end=\"633\">30 000 \u00e0 40 000 dirhams annuels<\/strong>, et le taux d\u2019imposition maximal passe de <strong data-start=\"676\" data-end=\"691\">38 % \u00e0 37 %<\/strong>. Le plafond des d\u00e9ductions pour charges familiales est \u00e9galement rehauss\u00e9 \u00e0 <strong data-start=\"768\" data-end=\"796\">500 dirhams par personne<\/strong> contre <strong data-start=\"804\" data-end=\"832\">360 dirhams pr\u00e9c\u00e9demment<\/strong>.<\/p>\n<p data-start=\"837\" data-end=\"1043\">Les pensions de retraite de base b\u00e9n\u00e9ficieront d\u2019un <strong data-start=\"889\" data-end=\"916\">exon\u00e9ration progressive<\/strong> : <strong data-start=\"919\" data-end=\"935\">50 % en 2025<\/strong>, avant une suppression totale en 2026. Les pensions compl\u00e9mentaires restent toutefois soumises \u00e0 l\u2019imp\u00f4t.<\/p>\n<p><strong data-start=\"1049\" data-end=\"1101\">Encadrement renforc\u00e9 de la fiscalit\u00e9 immobili\u00e8re<\/strong><\/p>\n<p data-start=\"1104\" data-end=\"1367\">Les contribuables soumis&#8230;<\/p>\n<p><a href=\"https:\/\/media7.ma\/maroc-nouvelles-mesures-fiscales-en-2025-allegements-pour-les-menages-controle-accru-sur-les-entreprises\/?rand=363704\" target=\"_blank\" title=\"Maroc : du nouveau sur l\u2019IR, l\u2019IS et la TVA dans la loi de finances 2025\">\u0625\u0642\u0631\u0623 \u0627\u0644\u062e\u0628\u0631 \u0645\u0646 \u0645\u0635\u062f\u0631\u0647<br \/>\n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 une circulaire (n\u00b0736) d\u00e9taillant les mesures fiscales introduites par la loi de finances 2025. Ces r\u00e9formes visent \u00e0 all\u00e9ger la pression fiscale sur les particuliers tout en renfor\u00e7ant le contr\u00f4le sur les entreprises et les transactions immobili\u00e8res. R\u00e9forme de l\u2019imp\u00f4t sur le revenu : hausse du seuil [&hellip;]<\/p>\n","protected":false},"author":53,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[591],"tags":[118356,117142,116901,122215,29376],"class_list":["post-846474","post","type-post","status-publish","format-standard","hentry","category-economie","tag-118356","tag-117142","tag-116901","tag-les","tag-maroc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Maroc : du nouveau sur l\u2019IR, l\u2019IS et la TVA dans la loi de finances 2025 - \u0641\u0644\u064a\u0643\u0633\u0628\u0631\u064a\u0633<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fluxpress.net\/?p=846474\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maroc : du nouveau sur l\u2019IR, l\u2019IS et la TVA dans la loi de finances 2025 - \u0641\u0644\u064a\u0643\u0633\u0628\u0631\u064a\u0633\" \/>\n<meta property=\"og:description\" content=\"La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 une circulaire (n\u00b0736) d\u00e9taillant les mesures fiscales introduites par la loi de finances 2025. Ces r\u00e9formes visent \u00e0 all\u00e9ger la pression fiscale sur les particuliers tout en renfor\u00e7ant le contr\u00f4le sur les entreprises et les transactions immobili\u00e8res. 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