Home Legal & Compliance Morocco reshapes gambling with new 2025 online tax rules

Morocco reshapes gambling with new 2025 online tax rules

morocco-reshapes-gambling-with-new-2025-online-tax-rules

Morocco has long maintained a regulated framework for land-based gambling under Dahir No. 1-65-206 (1966), permitting licensed casinos, horse racing, state lotteries, and sports betting. However, online gambling has remained a legal grey area, with no licensing or regulatory structure in place for domestic digital operators. As a result, many Moroccans have turned to offshore platforms, generating winnings that—until now—were untaxed and invisible to national oversight.

The 2025 Finance Bill marks a decisive turning point. The government has introduced a 30% withholding tax on all winnings from foreign online gambling sites, accompanied by a 2% solidarity contribution. These levies will be deducted directly at the source through banks, card issuers, and payment intermediaries. Authorities expect this approach to reduce capital flight and recapture revenue previously lost to international operators. The General Confederation of Moroccan Enterprises (CGEM) supported the measure, noting that foreign gambling platforms extracted large sums without contributing to Morocco’s economy.

Deputy Budget Minister Fouzi Lekjaa estimates that licensed gambling currently generates roughly $250 million annually in tax revenue. The new tax framework aims to augment these returns while allocating part of the solidarity contribution to social programmes, including education, rural development, and infrastructure initiatives.

Despite these reforms, online gambling remains unregulated within Morocco. Offshore platforms continue operating without local oversight, consumer protections, or age verification requirements. The government acknowledges that a complete regulatory overhaul—including licensing, player safeguards, and enforcement—may be necessary to modernise the sector.

Morocco’s 2025 tax measures close a longstanding loophole, but they also highlight the need for a comprehensive regulatory framework that addresses both land-based and online gambling as the industry evolves.