Morocco's draft Finance Law 2015 was submitted to parliament on 20 October 2014. Key changes for 2015 are summarized as follows:
- A social security contribution and payroll tax exemption will be introduced for employees (max 5) newly recruited by qualigying enterprises created between 1 January 2015 and 31 December 2019 when the employee has an indefinite labor contract and their gross monthly salary does not exceed MAD 10,000
- Resident individuals will be required to pay income tax within 30 …