Morocco expands taxation to gambling winnings as wealth tax postponed

Players’ earnings from state-licensed lotteries, sports betting and casinos are now taxable, while broader wealth tax plans are under review.

Morocco.- Morocco has formally included gambling winnings and profits from one-off transactions in its 2025 tax base, marking the first time the country has explicitly taxed such earnings and signalling increased fiscal oversight of the sector.

While the broader wealth tax has been postponed, authorities are empowered to monitor income and spending to prevent tax evasion, a move seen as part of the government’s wider effort to ensure fairness and reduce inequality.

Morocco’s government has delayed plans to introduce a broader wealth tax, saying the idea requires more detailed study to determine who would be affected, what assets would be taxed and how the system would operate in practice.

A Hespress report states: “Creating a wealth tax requires ‘in-depth studies’ to set clear criteria and evaluate its economic and social impact.” Emphasising the inclusion of gambling-related earnings in the country’s fiscal reforms, the report added: “The 2025 budget adds measures to expand the tax base to cover previously untaxed income, including gambling winnings and profits from irregular or one-off transactions, ensuring all citizens contribute appropriately.”

Legal framework for gambling in Morocco

Market and regulatory reports indicate that Morocco has regulated land-based activities such as “licensed casinos, horse racing and sports betting, but there is still no legal framework for online gambling”. Lotteries are also state-regulated, with the national lottery and other official bodies overseeing draw games and sports-betting operations under Dahir No. 1-65-206 (1966). This indicates that while winnings from state-licensed lotteries, casinos, horse racing and sports betting fall clearly under the new tax measures, unlicensed online gambling remains in a legal grey area.

For the gambling sector, this means that players’ winnings from state-licensed lotteries, sports betting and other recognised gambling activities are now officially taxable. Authorities are empowered to monitor income and spending under the new measures, which could also extend to gambling operators.

While the broader wealth tax remains under review, taxing gambling winnings represents a significant step in Morocco’s 2025 fiscal reforms and strengthens oversight of the regulated sector.