The General Directorate of Taxes (DGI) has reminded that March 2, 2026, is the final deadline for submitting several annual tax declarations for the year 2025. The taxpayers concerned are invited to complete their procedures exclusively electronically via the SIMPL-IR online service.

This reminder specifically concerns:

• Holders of foreign-source retirement pensions, with a standard deduction of 70% on taxable net income up to 168,000 dirhams and 40% on any excess. An 80% tax reduction is granted for amounts transferred in non-convertible dirhams.

• Employees receiving two or more salaries under the category of Salaries and Equivalent Income.

• Agricultural operators benefiting from permanent income tax (IR) exemption, whose annual turnover is less than 5 million dirhams.

• Private employers and other public-law entities, as well as credit institutions, similar organizations, and any person involved in paying foreign-source online gambling winnings.

• Owners and usufructuaries of real estate receiving rental income, even if the annual amount collected does not exceed 40,000 dirhams.

The DGI specifies that foreign-source online gambling winnings are subject to a 30% withholding tax, which must be paid monthly to the tax administration electronically.

Taxpayers subject to non-liberatory withholding tax (10% or 15%) must also file the annual global income declaration, while those who have opted for the 20% flat-rate taxation on their rental income are exempt from this declaration.

The DGI emphasizes the importance of complying with these obligations to avoid any penalties or late payment surcharges.