Rabat – Morocco’s General Directorate of Taxes (DGI) has reminded companies and taxpayers of several tax payment obligations due before October 1.
The reminders cover the third provisional corporate tax installment for 2026, the third quarterly installment under the Unified Professional Contribution (CPU), and stamp duties linked to August.
Companies subject to corporate income tax whose accounting year follows the calendar year must pay the third provisional installment for the 2026 fiscal year before October 1. The DGI said companies must make the payment electronically through the professional area of its SIMPL-IS online tax service, available on the DGI portal.
The measure falls under Article 170 of Morocco’s General Tax Code. The DGI also recalled that companies can submit an electronic declaration to be exempt from a subsequent installment if they consider that one or more installments already paid for 2026 equal or exceed the final tax due for the year.
The exemption declaration must be submitted at least 15 days before the due date of the next installment. Companies must use the SIMPL-IS professional area through the DGI portal for the procedure.
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The DGI has also set the same October 1 deadline for taxpayers whose professional income is determined under the CPU regime and who have chosen to pay their installments quarterly. They must pay the third quarterly installment electronically through the SIMPL-CPU professional online service.
This obligation is based on Article 173-I of the General Tax Code. The DGI’s notice does not provide a specific payment amount for the third installment.
Separately, businesses subject to stamp duties paid through declaration must declare and pay several duties for August before October 1.
These include receipt duties, stamp duties on screen advertising, and fixed stamp duties paid through declaration. The declaration and payment must be completed electronically through the SIMPL-Enregistrement et Timbre professional area.
The DGI said businesses can access the relevant services through its portal, under the sections for fixed duties, receipt stamp duties, and screen advertising.
The stamp duty obligations refer to Articles 179-II-2, 252, and 254 of the General Tax Code.
The tax authority directed taxpayers seeking information or assistance to its support center. They can contact the center by email at [email protected] or by phone at 05 37 27 37 27.
