What Morocco's 2027 finance bill means for local councils

This is a bill, not an adopted law. Its figures can change during the parliamentary debate.

billion dirhams in general budget receipts

+14.5% on the 2026 finance law, excluding medium and long-term borrowing.

billion dirhams in general budget spending

+8.2% on the 2026 finance law, excluding medium and long-term debt amortisation.

budget deficit as a share of GDP

Treasury debt is expected to fall from 66.9% of GDP in 2027 to about 62% by 2031.

new budget posts

Including 15,590 for regional education academies and 2,600 for territorial health groups.

Advanced regionalisation and territorial development programmes

The territories

The bill's third axis is the closest to council work. Its main figures:

210 billion dirhams

The envelope for the new generation of integrated territorial development programmes over eight years, from the general budget and contributions by territorial councils.

25 billion dirhams

Funds allocated to these programmes for 2027.

130 billion dirhams

An envelope mobilised over five years. The state carries nearly three quarters and territorial councils about a quarter, and each project is tied to an impact indicator from programming onward.

12 billion dirhams

The annual minimum for state transfers to regions from 2027, up from 10 billion now.

What changes in how this is run

Four priorities: jobs, basic social services, forward-looking and sustainable water management, and integrated territorial upgrading, with particular attention to mountain areas, oases, coasts and emerging rural centres.

Governance on three levels: provincial committees chaired by governors, regional committees chaired by walis, and a national committee chaired by the head of government, which approves the programmes.

The twelve regional agencies become public limited companies that carry out the projects.

A digital platform will let citizens and institutions follow programming, works and progress. The General Inspectorate of Finance and the General Inspectorate of Territorial Administration will run a joint annual audit.

Implementing texts for Organic Law 031.26 on regions will be prepared, their powers clarified, and the decree on state-region contracts adopted.

Questions to raise in council

Which projects has our province proposed under these programmes, and what is our commune's share?

If territorial councils carry about a quarter of the envelope, what contribution is expected from us, and is it in our budget?

Which impact indicator was agreed for each project in our commune?

Where the money comes from and where it goes

Receipts and spending

Corporate tax rises by more than 30 billion dirhams, the largest increase in receipts. On spending, other goods and services rise by more than 29 billion, while the wage bill barely moves.

2027 bill

2026 finance law

billion dirhams

General budget receipts

Value added tax

Corporate tax

Income tax

Domestic consumption tax

Registration and stamp duties

Customs duties

Other tax receipts

Non-tax receipts

General budget spending

Other goods and services

Public debt interest and fees

Compensation (subsidies)

Tax refunds, reductions and rebates

Source: Citizen Budget, p. 20. Other goods and services covers equipment and miscellaneous spending, unforeseen spending and reserves, and common operating costs, excluding compensation.

Measures that reach households and services

From the bill's first axis (p. 18).

600 dirhams

Monthly direct social support in 2027, up from 500, as a first step toward 1,000, for more than four million families.

1,700 dirhams

The minimum retirement pension, with widows' pensions raised from 50% to 100%.

100 dirhams

Electricity bills free up to 100 dirhams a month, at a cost of 2.8 billion dirhams.

19.4 billion dirhams

To support the prices of butane gas, sugar and national soft-wheat flour.

50 billion dirhams

For social dialogue in 2027, benefiting about 1.25 million civil servants and agents, with a gradual income tax reform.

45.4 billion dirhams

For health, up from 42.4 billion in 2026. Basic compulsory health insurance will be unified under the CNSS on 1 February 2027.

121.3 billion dirhams

For education, higher education and training.

The assumptions behind the bill

The bill assumes slower growth than 2026 because farm value added falls back, while non-farm value added improves (p. 50).

2026 law, revised

2027 bill

GDP growth

Farm value added

Non-farm value added

Cereal harvest (million quintals)

Growth in imports of goods and services

Growth in exports of goods and services

The bill's path through Parliament

The procedure

Before 20 October

Bill filed with the bureau of the House of Representatives

First reading in the House of Representatives

Reading in the House of Councillors

Second reading in the House of Representatives

Before 31 December

Adoption of the finance bill

Source: Citizen Budget, p. 15.

The 2027 finance bill: common questions

Has the 2027 finance law been adopted?

The figures on this page are from the bill as the government presented it. Parliament's debate runs until 31 December at the latest and can change the bill, so refer to the text published after adoption.

How large are general budget receipts and spending in the bill?

482.42 billion dirhams in receipts, excluding medium and long-term borrowing, and 571.12 billion in spending, excluding medium and long-term debt amortisation. The expected deficit is about 3% of GDP.

How much does the state transfer to regions?

The bill provides at least 12 billion dirhams a year from 2027, up from 10 billion now.

What are integrated territorial development programmes?

A new generation of programmes worth about 210 billion dirhams over eight years, including 25 billion in 2027, focused on jobs, basic social services, water and territorial upgrading.

What is the Citizen Budget?

A simplified document published by Morocco's finance ministry to make the finance bill easier to understand. It does not replace the bill's text or its annexed notes and reports.

Source and limits of this page

All figures are from the Citizen Budget for the 2027 finance bill, published in Arabic by Morocco's finance ministry, and translated here by us. This page is an indicative summary and does not replace the official text. Page numbers are those printed in the document. The ministry takes comments on this document at budgetcitoyen@db.finances.gov.ma.

After the finance law, your commune's budget

Upload your commune's draft budget or financial statements to AMSA for a summary and the tables, with references to the page.

Read your commune's budget