Public procurement: A new mandatory formality

Since January 1, 2026, public procurements have been subject to mandatory registration, with a fee of 0.1% of their value. This measure was introduced by the 2026 Finance Law through Article 127-IB-6 of the General Tax Code (CGI) .

This article specifies that the mandatory registration requirement now applies to public procurements and agreements concerning the execution of works, supplies, or services by companies on behalf of the Government, local authorities, public institutions and companies, and their subsidiaries, on behalf of other public bodies falling within the scope of the decree relating to public procurement. The 0.1% registration fee is, of course, borne by the contract holders or the companies responsible for carrying out these agreements.
With an 86.8% increase over the 2020-2025 period, the amount of public investment planned by the 2026 Finance Law totals 380 billion dirhams (USD 41.26 billion) ( representing 20.9% of GDP ). Consequently, the application of registration fees at a rate of 0.1% of the value of public procurements is expected to generate tax revenues of approximately 380 million dirhams (USD 41.26 million) in 2026 and must be paid by the contract holders within 30 days of the signing date (Article 128I-A of the General Tax Code ).
For the legislature, collecting a total of 380 million dirhams (USD 41.26 million) in tax revenue on a total investment of 380 billion dirhams (USD 40 billion) for the 2026 fiscal year is not an end in itself. It is not a tax windfall comparable to the social solidarity contribution, which generates between 5 and 6 billion dirhams (USD 543 and 651 million) by the end of 2028. In fact, the introduction of the requirement to register public procurements is not insignificant.
“ Beyond the tax revenue aspect, which is still significant, I think this new formality is primarily intended to allow the tax authorities to have detailed information on public procurements per company, to populate their information system, and thus ensure the monitoring of these businesses, both medium-sized and small” , explains a tax accountant. In other words, this new source of information will allow the tax authorities to cross-check data, compare declared revenues, and analyze at least the public procurement portion with greater precision. The goal is to determine whether tax returns are consistent with actual revenues, automatically and without the need for tax audits.
For the Treasury, the financial impact of this measure is negligible as long as it doesn’t generate billions of Dirhams in revenue. “ But for some companies, especially large entities that win contracts for the construction of roads, stadiums, and ports, the financial impact is enormous and could be significant, even amounting to tens of millions of dirhams. Indeed, public procurements can account for up to two-thirds of some companies’ revenue”, notes one industry professional.
Hassan EL ARIF