Morocco’s parliament has taken a decisive step to ensure that residents’ offshore betting does not escape the taxman’s grasp. As part of the kingdom’s 2025 Finance Bill, approved by the House of Councillors, all winnings on foreign online gambling platforms will now face compulsory deductions at source.
End of a tax-free era for offshore casinos
With the adoption of the 2025 Finance Bill, Morocco authorities have introduced a 30% withholding tax on online gambling winnings. Officials commented that this move sends a clear signal that “the days of tax-free online casinos are over.” Until now, Moroccan players could use foreign betting websites and apps without triggering any local tax liability, effectively diverting hundreds of millions of dirhams offshore each year.
Withholding tax and levy mechanism
Under the new measure, any prize won on a website or mobile gambling application operated abroad is subject to a 30% withholding tax. Payment intermediaries—including banks, card schemes, and other remittance channels are authorised to deduct this levy at the point of payout and transfer it directly to the tax authority.
Rather than building a new system from scratch, the government will rely on the existing framework used to track overseas dividends and remittances. A merchant payment tracking system embedded within current anti-money laundering (AML) controls will handle enforcement. Non-compliance by either the payment provider or the player will trigger fines.
Additional solidarity contribution
On top of the withholding tax, Moroccan residents will face a 2% solidarity contribution on their foreign online gambling winnings. This surcharge will be withheld alongside the main levy and channelled into social and infrastructural support programmes.
Officials say the funds will help finance initiatives such as financial support for vulnerable households, educational schemes, and rural empowerment projects. By earmarking these revenues for public goods, the government aims to win broader acceptance for the new tax regime.
Implementation and enforcement
The Treasury has outlined plans to integrate the new tax directly into the payment flow. Banks and card payment systems will embed a deduction module within existing transaction-processing software. Once a player wins on an offshore platform, the system will automatically calculate and withhold both the 30% tax and the 2% contribution before crediting the remainder to the player’s account.
To ensure compliance, the Ministry of Economy and Finance will collaborate with anti-money laundering authorities. Payment service providers that fail to deduct the due amounts will face administrative penalties, and individual players who neglect to declare their winnings may also be fined.
Rationale and expected revenue
The General Confederation of Moroccan Enterprises (CGEM) played a key role in petitioning for the new tax. CGEM officials argued that unregulated foreign platforms syphon revenue overseas without contributing to the local economy. By capturing a share of the proceeds, Morocco aims to plug a significant gap in public finances.
Estimates suggest that offshore gambling sites generate hundreds of millions of dirhams per year from Moroccan customers—a figure likely to rise as mobile phone adoption increases and internet access improves in rural regions. Introducing a robust taxing system is seen as an interim measure until comprehensive online gambling regulations for domestic operators can be drafted.
The unregulated online market
Currently, Moroccan gambling remains governed by the 1966 Dahir on games of chance, which applies only to land-based casinos, horse racing, and state lotteries. There is still no legal framework for online casinos or sports betting within Morocco’s borders, and citizens do not break any law by engaging with offshore platforms.
By targeting the payouts themselves, rather than the act of placing a bet, the government has found a practical way to capture revenue without immediately overhauling the existing Dahir (law). Meanwhile, discussions continue how best to regulate and licence online gambling operators domestically, with hopes that a future bill will establish local platforms under clear rules and protections.
With the introduction of these measures, Morocco has signalled its intent to modernise gambling taxation and prevent revenue leakage. While legislators prepare more comprehensive regulations for domestic operators, offshore winnings will no longer slip through the cracks of the tax code.
