Voluntary Tax Compliance: A Shift in Taxpayer Behavior
Voluntary tax compliance is fundamentally rooted in the initiative of taxpayers to willingly declare and pay their taxes, thus avoiding potential sanctions and penalties. According to the latest report from the General Directorate of Taxes (DGI), spontaneous tax revenues accounted for a remarkable 93% of the total tax and duty revenues managed by the DGI. This exceptionally high level of voluntary payments indicates a significant shift in taxpayer behavior towards a more responsible approach to tax compliance.
In the 2025 report published by the DGI, total gross tax revenues reached 295 million dirhams, marking a 19% increase compared to 2024. Notably, these figures surpassed the projections set forth in the 2025 Finance Law by 13.8%. A significant portion of this revenue, approximately 274 million dirhams, stemmed from voluntary payments, highlighting their dominance at 93% of the overall gross revenue. The report states that this level of spontaneous revenues reflects the effectiveness of the strategy aimed at promoting voluntary compliance, expanding the tax base, and modernizing management tools.
Modernization and Accessibility: Key Drivers of Compliance
The objectives outlined in the 2025 Finance Law regarding gross revenues from corporate tax, personal income tax, domestic value-added tax (VAT), and registration and stamp duties have been largely met. Revenues from corporate tax, personal income tax, and domestic VAT collectively contribute 82.3% of the spontaneous revenue, with respective shares of 34.3%, 23.3%, and 24.7%. Specifically, corporate tax revenues lead the way with over 100.3 million dirhams, accounting for 34% of the DGI's total revenue and reflecting a 30.6% increase from 2024. Additionally, personal income tax generated approximately 70.4 million dirhams, representing a 9% increase, while domestic VAT totaled 70.9 million dirhams, marking a 15% rise. Registration and stamp duties also recorded an amount of 28.8 million dirhams, up by 11%.
The evolution of voluntary payments has been significantly facilitated by the modernization of the tax administration, particularly through the digitalization of declarations, online payment options, and streamlined access to online services. This transformation has considerably eased the collection of tax revenues by substituting manual processes with digital payment services, thereby making compliance more accessible. Indeed, the proportion of revenues collected through digital payments has surged to 91%, indicating a growing acceptance of digital services among taxpayers.
Furthermore, by enhancing the understanding and ease of compliance with tax obligations, the tax administration effectively encourages the inclusion of new taxpayers, thereby contributing to the growth of the taxpayer population. In 2025, 145,000 new registrations were recorded, with 45% being individual professionals and 55% corporate entities. Notably, self-employed individuals comprised 69% of the newly registered individual professionals.
In its efforts to promote voluntary tax compliance, the tax administration has implemented a structured risk management system to address non-compliance. Through a modern management approach based on the identification, analysis, and treatment of risks, the administration has improved revenue collection efficiency and optimized resource allocation for oversight. Consequently, thanks to strengthened measures against tax evasion and fraudulent practices, the administration's compliance actions have resulted in an additional revenue mobilization of 21 million dirhams, representing an 18% increase compared to 2024. Of this additional revenue, 76% is derived from corporate tax, personal income tax, and VAT.
Lastly, regarding refunds, exemptions, and reimbursements, the 2025 report indicates that liquidated amounts reached approximately 26 million dirhams, reflecting a 14% increase from the previous year. The achievement rate of the Finance Law forecasts stands at an impressive 187%. Among the various types of taxes, VAT refunds account for the largest expenditure, comprising 82% of total refunds, while the shares for corporate tax and personal income tax refunds are approximately 15% and 2%, respectively. The target set by the 2025 Finance Law for VAT refunds was achieved at a rate of 186%. In contrast, expenditures related to corporate tax, personal income tax, and surcharges were realized at an average rate of 300%. Thus, the adage 'whoever loves well punishes well' holds true; taxpayers are informed, aware, and encouraged to comply voluntarily with their tax obligations. In the absence of such compliance, a comprehensive array of tax sanctions is effectively enforced.
As reported by challenge.ma.
