Casablanca – Morocco’s General Directorate of Taxes (DGI) is reminding taxpayers that September 1, 2026 is the deadline for several tax declarations and payments covering July and the second quarter of the year.
The deadline concerns public and private legal entities as well as individuals whose income is subject to the actual net income or simplified net income regimes. These taxpayers must electronically pay income tax withheld at source on rental income paid, made available or recorded in the accounts of individuals under these regimes for July 2026.
The rental income concerned includes income from built or unbuilt real estate and constructions of all types. The withholding rate is 5% of the gross rental income excluding VAT. The amount can be deducted from the income tax due, with any excess eligible for a refund. The DGI said people outside the scope of the tax or permanently exempt for qualifying operations are not subject to this withholding.
Credit institutions and similar organizations, insurance and reinsurance companies, and businesses with annual turnover excluding VAT of at least MAD 500 million must also pay, electronically, corporate tax withheld at source on rental income paid to companies subject to corporate tax for July 2026. The same 5% rate applies, with the amount deductible from corporate tax due and any remaining balance refundable.
The payments must be made through the DGI’s SIMPL-IR or SIMPL-IS professional online services, depending on the obligation, through the tax administration’s portal.
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Other deadlines apply to specific groups. Pension payers based or established in Morocco must pay income tax withheld at source on pensions or life annuities paid in July. Insurance companies paying benefits as capital or annuities must also make the corresponding income tax payment.
Financial intermediaries authorized to hold securities accounts are required to pay income tax withheld on profits from the sale of securities and other equity and debt instruments recorded in securities accounts.
The DGI also requires the Deposit and Management Fund (CDG), when making certain payments to individuals following final court decisions, expropriation for public use, acts resulting in unlawful transfer of possession, or property transfers, to withhold 5% of the total gross amount. The withholding can be deducted from income tax on property gains, with a right to a refund.
Meanwhile, owners of vehicles weighing more than 9,000 kilograms who opted to pay the annual special vehicle tax in two equal installments must settle the second installment. The TSAV payment is free through bank ATMs, websites and mobile applications, while payment certificates can be downloaded from vignette.ma.
Insurance and reinsurance companies must also electronically file their second-quarter 2026 statement for the contribution to the fund for increasing workers’ accident annuities.
The applicable 2026 rates were set by a joint order published in the Official Gazette on February 16, 2026. The DGI has made a payment guide available through its SIMPL professional services portal.
