Digital platforms, including Meta, X, Instagram, TikTok, Netflix, and Spotify, have evolved far beyond mere entertainment or social connection. These global economic powerhouses have long operated outside traditional state regulations. In Morocco, this regulatory gap closed on June 11, 2026, with the launch of a specialized platform by the General Tax Directorate (DGI), accessible via the SIMPL portal, designed for taxing digital services.
This development aligns with the economic theory of technical progress, articulated by Nobel laureate Paul Romer, which posits that innovation is driven by profitability-guided investments. Experts highlight that social networks now capture over 36.5% of internet usage time, with advertising accounting for approximately 85% of their revenue. Globally, 90% of businesses report benefiting from these channels, while the influencer marketing sector, fueled by high engagement rates, saw its value soar to $16.4 billion by 2022.
Morocco actively participates in this digital dynamic, boasting 23.8 million social media users, representing 63.4% of its population. Audience shares are substantial: in 2022, YouTube attracted 21.5 million users, and TikTok nearly 6 million adult users. Mohcine Benachir, General Director of Prestige Informatique, affirms that this digital economy has become a critical strategic focus for Morocco, establishing itself as an indispensable commercial conduit for business growth. Indeed, the Digital Trends Morocco 2024 study indicates that digital budgets constitute nearly 17% of local companies’ marketing investments.
Despite this significant financial flow, much of it has historically bypassed the national economy. Google and Facebook, for instance, capture between 60% and 70% of Morocco’s online advertising market without paying local taxes, as their headquarters are not situated within the country. This arrangement results in a substantial outflow of foreign currency, as Moroccan advertisers compensate these multinational corporations in foreign exchange, with no corresponding local value return. Confronted with this imbalance, local industry professionals, such as Mounir Jazouli, former president of the Moroccan Advertisers Group (GAM), have for years advocated for a united front among national publishers to offer competitive technological alternatives and redefine economic models.
The new fiscal framework, established by decree n° 2-25-862 published in December 2025, now mandates foreign digital service providers to register with the DGI, obtain a tax identification number, declare their quarterly turnover generated in Morocco, and remit the corresponding VAT. By adopting these standards, Morocco joins approximately thirty other nations, aligning itself with OECD recommendations (BEPS plan) and European Union practices. Beyond the projected tax revenues, estimated between 500 million and 1 billion dirhams, the primary objective is to rectify a competitive asymmetry that has disadvantaged local startups and media outlets, which are taxed from their first dirham, unlike the global giants who previously enjoyed a 20% advantage.
This reform also addresses crucial aspects of economic sovereignty and data protection. However, its technical success will hinge on the administration’s capacity for modernization. Experts caution that implementing this legislation necessitates an advanced technological infrastructure capable of real-time cross-referencing of IP addresses, telephone prefixes, and banking data to accurately pinpoint consumption locations.
While this transition presents an opportunity to develop a ‘fiscal administration 4.0,’ rebalancing the market against multinational corporations possessing vast legal and financial resources will demand sustained mobilization from local economic stakeholders.
