Morocco’s General Directorate of Taxes (DGI) has reminded taxpayers concerned that September 1, 2026 is the deadline for fulfilling several tax obligations, including tax declarations and payments related to July and the second quarter of 2026.
The deadline applies in particular to public- and private-law entities and individuals whose income is determined under the Actual Net Income (RNR) or Simplified Net Income (RNS) regimes, as well as credit institutions and similar entities, insurance and reinsurance companies, and businesses whose turnover excluding value-added tax (VAT) is equal to or exceeds 500 million dirhams (MAD 500 million).
Also concerned are pension and annuity payers domiciled or established in Morocco, insurance companies acting as pension and annuity payers, authorized financial intermediaries holding securities accounts, persons involved in payments made to individuals, and owners of vehicles with a gross vehicle weight or maximum permissible towed weight exceeding 9,000 kilograms who opted to pay the annual special vehicle tax in two equal installments.
Withholding tax on rental income
Public- and private-law entities and individuals subject to the RNR or RNS regimes must electronically pay withholding income tax (IR) on rental income paid, made available or credited to individuals subject to these regimes, for July 2026.
The payment must be made through the DGI’s professional online services platform, “SIMPL-IR,” via the relevant section dedicated to withholding tax on payments made to third parties and rental income.
The withholding tax rate is 5% of the gross rental income excluding VAT. It applies to income derived from the rental of built or undeveloped real estate, as well as buildings of any kind. The amount withheld can be credited against the income tax due, with the possibility of a refund of any excess.
The DGI specifies that individuals and entities falling outside the scope of the withholding tax, or benefiting from a permanent exemption for operations covered by such exemption, are excluded.
Corporate income tax withholding
Credit institutions and similar entities, insurance and reinsurance companies, and businesses whose turnover excluding VAT reached or exceeded MAD 500 million in their latest closed financial year must electronically pay corporate income tax (IS) withheld at source on rental income paid, made available or credited to legal entities subject to corporate income tax.
The obligation covers rental income for July 2026 and must be fulfilled through the DGI’s “SIMPL-IS” online platform.
The withholding tax is also set at 5% of the gross amount excluding VAT, with the amount withheld being creditable against corporate income tax due and any excess being refundable.
Pensions, annuities and insurance benefits
Payers of pensions and life annuities domiciled or established in Morocco must also electronically pay income tax withheld at source on pensions and life annuities paid during July 2026.
Insurance companies acting as pension and annuity payers are required to pay income tax withheld at source on benefits provided in the form of lump-sum payments or annuities during the same period, through SIMPL-IR.
Capital gains on securities
Authorized financial intermediaries holding securities accounts are also subject to the September 1 deadline. They must electronically pay income tax withheld at source on profits derived from the sale of securities and other equity and debt instruments recorded in securities accounts for July 2026.
In addition, persons involved in certain payments made to individuals, including the Caisse de Dépôt et de Gestion (CDG) in cases provided for by law, must pay the income tax withheld at source on such amounts.
The withholding tax is applied at a rate of 5% of the total gross amount paid. It is creditable against income tax due on the relevant real estate gains, with the right to a refund.
Second installment of the annual special vehicle tax
Owners of vehicles with a gross vehicle weight or maximum permissible towed weight exceeding 9,000 kg who opted to pay the Annual Special Vehicle Tax (TSAV) in two equal installments must pay the second installment by September 1, 2026.
The DGI notes that TSAV payments are free of charge when made through automated teller machines (ATMs), banks’ websites or mobile banking applications. Proof of payment can subsequently be downloaded from the dedicated online portal.
Contribution to the Workers’ Compensation Annuity Increase Fund
Insurance and reinsurance companies must also electronically submit the liquidation statement for their contribution to the Workers’ Compensation Annuity Increase Fund for the second quarter of 2026.
The statement must be submitted through the DGI’s “SIMPL-OTHER TAXES” professional online service, under the section dedicated to the liquidation statement for this contribution.
The DGI further recalls that a joint order published in the Official Gazette on February 16, 2026, sets the contribution rates applicable for 2026. A guide on how to pay the contribution is also available through the DGI portal under the SIMPL online services and professional area.
The taxpayers concerned are therefore urged to complete the required procedures within the prescribed deadlines in order to comply with their tax obligations.
