The 2027 Finance Bill allocates 106.9 billion dirhams to the Ministry of National Education, up from 102.2 billion dirhams under the 2026 Finance Law. The budget comes as the government reaches the end of its 2022-2026 Roadmap and seeks to consolidate and build on its achievements in 2027. In higher education, the presentation note outlines the gradual rollout of a new university structure under Law No. 59-24, including the creation of 49 institutions. Meanwhile, the shortage of student accommodation stands at nearly 400,000 beds.