Morocco sets September 1 deadline for several tax obligations

Morocco’s General Directorate of Taxes has set September 1, 2026 as the deadline for several tax declarations and payments covering July and the second quarter of the year. The tax deadline applies to companies, individuals and specific financial and insurance operators.

The measure concerns legal entities under both public and private law, as well as individuals whose income falls under the actual net income or simplified net income regimes. They must electronically pay income tax withheld at source on rental income paid, made available or recorded in their accounts during July.

The rule covers rental income from built and undeveloped property and other types of constructions. The withholding rate stands at 5% of gross rental income excluding value-added tax. Taxpayers can deduct the amount withheld from the income tax due. Any excess can be refunded. Individuals who fall outside the tax scope or benefit from a permanent exemption for the relevant operations are excluded from the requirement.

Credit institutions and similar entities, insurance and reinsurance companies, and businesses with annual turnover excluding VAT of at least MAD 500 million must also pay corporate tax withheld at source on rental income paid to companies subject to corporate tax during July. The same 5% rate applies.

The DGI requires these payments through its SIMPL-IR and SIMPL-IS professional online services, depending on the tax obligation concerned.

Other taxpayers face separate requirements by the same deadline. Pension providers established or operating in Morocco must pay income tax withheld at source on pensions and life annuities paid during July. Insurance companies that pay benefits in the form of capital or annuities must also settle the corresponding income tax.

Financial intermediaries authorized to hold securities accounts must pay income tax withheld on profits from the sale of securities and other equity and debt instruments recorded in those accounts.

The Deposit and Management Fund must also apply a 5% withholding rate to certain payments made to individuals following final court decisions, expropriation for public use, acts involving unlawful transfer of possession or property transfers. The withheld amount can be deducted from income tax on property gains, with any excess eligible for a refund.

The September 1 deadline also concerns vehicle owners. Owners of vehicles weighing more than 9,000 kilograms who chose to pay the annual special vehicle tax in two equal installments must settle the second installment. Payment can be made through bank ATMs, banking websites and mobile applications. Payment certificates are available through vignette.ma.

Insurance and reinsurance companies must also electronically submit their second-quarter 2026 declaration concerning the contribution to the fund for increasing workers’ accident annuities.

The applicable 2026 rates were established by a joint order published in Morocco’s Official Gazette on February 16, 2026. The DGI has also made a payment guide available through its SIMPL professional services portal.