{"id":76,"date":"2026-03-12T15:13:14","date_gmt":"2026-03-12T15:13:14","guid":{"rendered":"https:\/\/notionsconsulting.ma\/wp\/?p=76"},"modified":"2026-03-12T15:13:14","modified_gmt":"2026-03-12T15:13:14","slug":"lf-2026-reformes-de-limpot-sur-le-revenu-ir-soutien-social-et-attractivite","status":"publish","type":"post","link":"https:\/\/notionsconsulting.ma\/wp\/2026\/03\/12\/lf-2026-reformes-de-limpot-sur-le-revenu-ir-soutien-social-et-attractivite\/","title":{"rendered":"LF 2026: R\u00c9FORMES DE L&rsquo;IMP\u00d4T SUR LE REVENU (IR) : SOUTIEN SOCIAL ET ATTRACTIVIT\u00c9"},"content":{"rendered":"\n<p><strong>Charges de Famille (Art. 74-I)<\/strong><\/p>\n\n\n\n<p>Le montant annuel de la r\u00e9duction d\u2019imp\u00f4t passe de 500 DH \u00e0&nbsp;<strong>600 DH<\/strong>&nbsp;par personne \u00e0 charge. Le plafond global est port\u00e9 \u00e0&nbsp;<strong>3 600 DH<\/strong>&nbsp;(pour 6 personnes), applicable aux revenus acquis d\u00e8s le 1er janvier 2026.<\/p>\n\n\n\n<p><strong>Retraites Compl\u00e9mentaires CIMR (Art. 57-27\u00b0)<\/strong><\/p>\n\n\n\n<p>L&rsquo;exon\u00e9ration de l&rsquo;IR est \u00e9tendue aux pensions et rentes viag\u00e8res (y compris sous forme de capital) vers\u00e9es par la CIMR au secteur priv\u00e9.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Condition sine qua non :<\/strong>\u00a0Contrats de groupe dont les cotisations ont \u00e9t\u00e9 pr\u00e9compt\u00e9es par l&#8217;employeur et d\u00e9duites du salaire net imposable (Art. 28-III). Les contrats individuels demeurent exclus du b\u00e9n\u00e9fice de cette exon\u00e9ration.<\/li>\n<\/ul>\n\n\n\n<p><strong>Salari\u00e9s sous Statut CFC (Art. 73-II-F-9\u00b0)<\/strong><\/p>\n\n\n\n<p>Le r\u00e9gime du taux lib\u00e9ratoire de 20 % est assoupli pour favoriser la mobilit\u00e9 des talents :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u00e9riode d\u00e9cennale :<\/strong>\u00a0D\u00e9sormais d\u00e9compt\u00e9e de mani\u00e8re\u00a0<strong>continue ou discontinue<\/strong>.<\/li>\n\n\n\n<li><strong>Date d&rsquo;effet du statut :<\/strong>\u00a0Pour les recrues post-obtention, date du contrat. Pour les salari\u00e9s d\u00e9j\u00e0 pr\u00e9sents, la date de la d\u00e9cision d&rsquo;octroi du statut \u00e0 la soci\u00e9t\u00e9.<\/li>\n\n\n\n<li><strong>Option :<\/strong>\u00a0Possibilit\u00e9 de basculer vers le bar\u00e8me progressif par demande formul\u00e9e avant le 1er f\u00e9vrier de l&rsquo;ann\u00e9e concern\u00e9e.<\/li>\n<\/ul>\n\n\n\n<p><strong>Cessation d&rsquo;activit\u00e9 CPU (Art. 31-V)<\/strong><\/p>\n\n\n\n<p>Un abattement sp\u00e9cifique est introduit pour les professionnels en fin de carri\u00e8re sous le r\u00e9gime de la Contribution Professionnelle Unique.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Conditions Cumulatives d&rsquo;\u00c9ligibilit\u00e9<\/strong><\/td><td><strong>D\u00e9tails Techniques<\/strong><\/td><\/tr><tr><td>\u00c2ge requis<\/td><td>65 ans r\u00e9volus \u00e0 la date de cessation.<\/td><\/tr><tr><td>Exclusivit\u00e9 sociale<\/td><td>Absence totale de tout autre r\u00e9gime de retraite.<\/td><\/tr><tr><td>Assiette de l&rsquo;abattement<\/td><td>Plus-value des\u00a0<strong>\u00e9l\u00e9ments incorporels uniquement<\/strong>\u00a0(client\u00e8le, droit au bail).<\/td><\/tr><tr><td>Exclusion stricte<\/td><td>Les \u00e9l\u00e9ments corporels (mat\u00e9riel, mobilier) sont exclus de l&rsquo;abattement.<\/td><\/tr><tr><td>Avantage &amp; Plafond<\/td><td>Abattement de 50 % sur une plus-value plafonn\u00e9e \u00e0 1 000 000 DH.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Charges de Famille (Art. 74-I) Le montant annuel de la r\u00e9duction d\u2019imp\u00f4t passe de 500 DH \u00e0&nbsp;600 DH&nbsp;par personne \u00e0 charge. Le plafond global est&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-76","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/posts\/76","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/comments?post=76"}],"version-history":[{"count":1,"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/posts\/76\/revisions"}],"predecessor-version":[{"id":77,"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/posts\/76\/revisions\/77"}],"wp:attachment":[{"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/media?parent=76"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/categories?post=76"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/notionsconsulting.ma\/wp\/wp-json\/wp\/v2\/tags?post=76"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}