RABAT, Aug 13 – Morocco’s General Directorate of Taxes (DGI) has set September 1, 2026 as the deadline for several tax payments and declarations covering July and the second quarter of the year.
The deadline applies to companies, public and private organisations and individuals whose income is taxed under the actual or simplified net income systems. These taxpayers must pay income tax withheld from rental income paid or recorded in July. The tax applies to income from buildings, land and other types of property, at a rate of 5% of the rent before VAT.
Banks and other financial institutions, insurance and reinsurance companies, as well as businesses with annual turnover of at least MAD 500 million, must also pay corporate tax withheld from rental income paid to companies in July. The same 5% rate applies.
The payments must be made online through the DGI’s SIMPL-IR or SIMPL-IS services, depending on the type of tax involved.
Other payments are also due by September 1. Pension providers in Morocco must pay tax withheld from pensions and life annuities paid in July, while insurance companies must make tax payments linked to benefits paid as lump sums or annuities.
Financial intermediaries that manage securities accounts must also pay tax withheld from profits made from the sale of shares, bonds and other securities.
The Deposit and Management Fund (CDG) must withhold 5% from certain payments made to individuals following court decisions, public property expropriation and some property transfers.
Vehicle owners with vehicles weighing more than 9,000 kilograms who chose to pay the annual special vehicle tax in two parts must also pay the second instalment by the deadline.
The DGI said the vehicle tax can be paid through bank ATMs, websites and mobile banking apps, while payment certificates can be downloaded from vignette.ma.
Insurance and reinsurance companies must also submit their second-quarter 2026 statement for the contribution to the fund that supports workers’ accident annuities.
The DGI has published a payment guide through its online professional tax services.
