Morocco 2027 Finance Bill: all official PDF documents
Access 33 official PDFs for Morocco’s 2027 Finance Bill: the bill, reports, notes and presentations in French and Arabic.
What is the status of the 2027 Finance Bill?
As checked on 28 October 2026, the ministry publishes these sources under the heading “Projet de Loi de Finances 2027”. This dossier presents them as documents relating to the bill; proposed measures are not described as rules already in force.
How can a business use this dossier?
Start with the bill and its presentation note. Use the reports for context, then identify passages relevant to your activity. Before changing a filing, contract or tax calculation, check the adopted text, promulgation and relevant effective dates.
Documents and official language versions
The inventory combines the PLF 2027 page with ministry announcements. It covers 19 documents or document families and 33 PDF files: 16 in French and 17 in Arabic. Links open files hosted by the ministry. Official French titles are retained; the reading notes are written by Felexia.
Guidelines for preparing the 2027 Finance Bill
This document sets out the preparation framework for the proposed budget and provides context for the accompanying material.
Official title : Note d'Orientation au sujet de la préparation du Projet de Loi de Finances 2027 (Version en arabe)
- Open the official PDF — Arabic (2,7 Mo) ·
Text of the 2027 Finance Bill
Start with the bill itself to locate proposed provisions. Keep proposals identified as proposals until their legal status and effective dates are confirmed.
Official title : Corps du Projet de Loi de Finances 2027
- Open the official PDF — Arabic (3,7 Mo) ·
- Open the official PDF — French (3,3 Mo) ·
Presentation note
The note provides an introduction to the bill and its main directions before the detailed provisions are examined.
Official title : Note de présentation du projet de la Loi de Finances 2027
- Open the official PDF — Arabic (4,5 Mo) ·
- Open the official PDF — French (5,6 Mo) ·
Economic and financial report
The report provides the economic and financial context of the bill. Distinguish observed data from assumptions and outlook figures used in budget preparation.
Official title : Rapport économique et financier (PLF 2027)
- Open the official PDF — Arabic (3,1 Mo) ·
- Open the official PDF — French (2,9 Mo) ·
Presentation speech before both Houses
The speech records the institutional presentation of the bill to Parliament. It complements the technical documents without replacing the bill itself.
Official title : Discours de Monsieur le Ministre de l'Économie, des Finances et de la Performance publique devant les deux Chambres du Parlement (en arabe)
- Open the official PDF — Arabic (580 Ko) ·
Budget execution and three-year macroeconomic framework
This document connects budget execution monitoring with the multi-year framework. Its planning context is distinct from the provisions proposed in the bill.
Official title : Rapport d’exécution budgétaire et de cadrage macroéconomique triennal au titre du PLF 2027
- Open the official PDF — French (3,3 Mo) ·
Public establishments and enterprises
This report covers the public establishments and enterprises sector, providing context for its activities and the directions presented in the budget documentation.
Official title : Rapport sur les Etablissements et Entreprises Publics (PLF 2027)
- Open the official PDF — Arabic (3,9 Mo) ·
- Open the official PDF — French (3,7 Mo) ·
Autonomously managed State services (SEGMA)
This annex concerns autonomously managed State services. It is distinct from the report on public establishments and enterprises.
Official title : Rapport sur les services de l'Etat Gérés de Manière Autonome (SEGMA) (PLF 2027)
- Open the official PDF — Arabic (4,4 Mo) ·
- Open the official PDF — French (5,2 Mo) ·
Citizen budget: 2026 execution and 2027-2029 framework
This leaflet offers an accessible introduction to budget monitoring and the three-year framework. Its scope covers 2026 execution and the years 2027 to 2029.
Official title : Dépliant du Budget Citoyen : Exécution Budgétaire 2026 et Cadrage Macroéconomique Triennal 2027-2029
- Open the official PDF — French (3,6 Mo) ·
Treasury special accounts
The report documents Treasury special accounts within the budget dossier. It complements the general budget and the other annexes.
Official title : Rapport sur les Comptes Spéciaux du Trésor (PLF 2027)
- Open the official PDF — Arabic (5,5 Mo) ·
- Open the official PDF — French (5,6 Mo) ·
Public debt
This annex concerns public debt. It provides context on State finances, rather than financing or investment advice for an individual business.
Official title : Rapport sur la Dette publique (PLF 2027)
- Open the official PDF — Arabic (17,0 Mo) ·
- Open the official PDF — French (4,7 Mo) ·
Results-based budgeting and gender
The report addresses the gender dimension of results-based budgeting. It forms part of the documentation accompanying the bill.
Official title : Rapport sur le Budget axé sur les résultats tenant compte de l'aspect Genre (PLF 2027)
- Open the official PDF — Arabic (2,8 Mo) ·
- Open the official PDF — French (2,8 Mo) ·
Tax expenditures
The report concerns tax expenditures. Its list of arrangements should not be treated as a list of new benefits automatically available to every company.
Official title : Rapport sur les dépenses fiscales (PLF 2027)
- Open the official PDF — Arabic (2,9 Mo) ·
- Open the official PDF — French (3,0 Mo) ·
Public-sector human resources
The report addresses human resources within the public budget dossier. It is distinct from employment rules and obligations applying to private employers.
Official title : Rapport sur les Ressources Humaines (PLF 2027)
- Open the official PDF — Arabic (3,8 Mo) ·
- Open the official PDF — French (4,0 Mo) ·
Compensation
This annex presents compensation within the budget dossier. For a business review, distinguish budget data from arrangements that may actually apply to the company.
Official title : Rapport sur la Compensation (PLF 2027)
- Open the official PDF — Arabic (2,6 Mo) ·
- Open the official PDF — French (3,7 Mo) ·
Common charges
The note concerns State common charges. This budget heading should not be confused with shared expenses within a company.
Official title : Note sur les dépenses relatives aux Charges Communes (PLF 2027)
- Open the official PDF — Arabic (1,6 Mo) ·
- Open the official PDF — French (1,4 Mo) ·
Public land mobilised for investment
The report concerns public land mobilised for investment. Reading it is neither a land offer nor confirmation that a project is eligible.
Official title : Rapport sur le foncier public mobilisé pour l'investissement (PLF 2027)
- Open the official PDF — Arabic (2,2 Mo) ·
- Open the official PDF — French (1,8 Mo) ·
Regional distribution of investment
This note presents the regional dimension of investment in the Finance Bill dossier. It provides geographical context and does not replace procurement or project-call publications.
Official title : Note sur la répartition régionale de l’investissement (PLF 2027)
- Open the official PDF — Arabic (4,5 Mo) ·
- Open the official PDF — French (4,7 Mo) ·
Presentation to the Finance Committee
This presentation accompanies the bill’s examination by the House of Representatives committee. It complements the speech to both Houses and the technical annexes.
Official title : Exposé sur le PLF 2027 devant la Commission des Finances et du Développement Économique de la Chambre des représentants
October news related to this dossier
- 2027 Finance Bill presented to the House finance committee · 23 October 2026
- 2027 Finance Bill: official text, reports and explanatory notes released · 23 October 2026
- 2027 Finance Bill presented to both Houses of Parliament · 23 October 2026
- Government Council adopts the proposed 2027 Finance Bill · 20 October 2026
- Economy and finance: handover between Fouzi Lekjaa and Nadia Fettah · 17 October 2026
- Fouzi Lekjaa appointed Minister of Economy, Finance and Public Performance · 16 October 2026
Frequently asked questions
Does publication of the 2027 Finance Bill mean that every measure is already applicable?
No. This page lists documents presented by the ministry as relating to the bill. Check the legal status and effective date in the official texts before applying a measure to your circumstances.
Where can I read the official French and Arabic PDFs?
The dossier links to 33 official PDF files hosted on finances.gov.ma and identifies the language of each version. The sources were checked on 28 October 2026.
Official source
Projet de Loi de Finances 2027
Ministry publication : . Sources checked on : .
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2027 Finance Bill: official text, reports and explanatory notes released
The ministry announces the release of the PLF 2027 document collection, including the proposed text and accompanying reports in French and Arabic.
2027 Finance Bill presented to both Houses of Parliament
The ministry records the presentation of the proposed 2027 budget at a joint parliamentary session in Rabat on 23 October 2026.
2027 Finance Bill presented to the House finance committee
The ministry reports on the 23 October 2026 presentation to the House finance committee and links to the official Arabic presentation.