FR | EN

FR  |  EN

Our Articles
PUBLICATIONS OF THE MONTH
TAX AGENDA
VAT

Monthly electronic declaration and electronic payment of VAT for the month of December must be made before the end of the month of January for taxpayers subject to the monthly declaration system.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Professional tax:
  • Declaration of taxable items:

Taxpayers keeping accounts must produce a summary declaration showing, by establishment operated, the land and buildings, fixtures, fittings, equipment and tools, indicating the date of their acquisition, commissioning or installation, the place of assignment and their cost price. no later than January 31 of the year following that of the start of activity. These taxpayers are also required to produce a declaration indicating all changes made in the establishment that have the effect of increasing or reducing the taxable elements no later than January 31 of the year following that in which the change was made. These declarations, drawn up on or based on a model form from the administration, must be sent or delivered against receipt to the local tax office of the location of the head office, the main establishment or the tax domicile (see Article 13 of Law 47-06 relating to the taxation of local authorities and their groupings).

  • Establishment unemployment declaration:

In the event of partial or total unemployment provided for in Article 8 of Law 47-06, the taxpayer must produce, no later than January 31 of the year following that of the unemployment of the establishment, to the local tax office in the jurisdiction of which its head office, principal establishment or tax domicile is located, a declaration indicating its professional tax identification number, situation of the establishment concerned, the reasons, supporting documents and description of the part in unemployment. Partial unemployment means the unemployment of all the assets of an establishment which are the subject of separate exploitation (see Article 15 of Law 47-06 relating to the taxation of local authorities and their grouping).

Housing tax:
  • Declaration of completion of construction, change of ownership or use of building:

Owners or usufructuaries are required to submit, for each building, to the local tax office for the location of the building: – a declaration of completion of new constructions and additions to constructions; – a declaration of change of ownership or use of buildings. These declarations, drawn up on or based on a model form from the administration, must be submitted no later than January 31 of the year following the completion of the work or change, indicating the consistency of the building, its nature, the date and reason for the work or changes and, where applicable, the identity of the new owner. (Cf. Article 30 of Law 47-06 relating to the taxation of local authorities and their grouping)

  • Declaration of vacancy:

The owners or usufructuaries concerned are required to submit a vacancy declaration for each building to the local tax office for the location of the said building.

This declaration, drawn up on or based on a model form from the administration, must be subscribed during the month of January of the year following the holiday year indicating the consistency of the vacant premises, the period and the reason for the vacancy justified by any means of proof. This declaration is equivalent to a request for discharge. (Cf. Article 31 of Law 47-06 relating to the taxation of local authorities and their grouping).

Municipal services tax:

The provisions relating to liquidation, obligations, sanctions, census, limitation period, claims, tax relief and compensation as well as the various provisions provided for in matters of housing tax and professional tax are also applicable in matters of municipal services tax. (Cf. Article 38 of Law 47-06 relating to the taxation of local authorities and their grouping).

 LTAX ASSESSMENT
  • Article 261.- Taxation period

 The tax period runs from January 1 to December 31 of each year and the tax must be paid in January of each tax year, under penalty of the penalties provided for in Article 208 of the CGI.

  • Article 262.- Tarif

The tax rate is set as follows:

I.-A- For vehicles with a total laden weight or maximum towed total laden weight of less than or equal to 3,000 kilos, as well as four-wheel drive (4x4) vehicles not intended for professional use, regardless of their weight:

TAX POWER

Category of vehicle

less than 8 HP

from 8 to 10 HP

from 11 to 14 HP

equal to or greater than 15 CV

Vehicles gasoline

350 DH

650 DH

3,000 DH

8,000 DH

Diesel engine vehicles

700.DH

1,500.DH

6,000.DH

20,000.DH

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT for the month of January must be made before the end of the month of February for taxpayers subject to the monthly declaration system.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Declaration of unbuilt urban land:

Owners or possessors of undeveloped urban land, subject to tax or exempt, must file, before March 1st each year, a declaration of said land to the municipal assessment service, established on or based on a model form from the administration, showing all the elements of liquidation of the tax. (Cf. Articles 46 and 47 of law 47-06 relating to the taxation of local authorities and their grouping).

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT for the month of February must be made before the end of the month of March for taxpayers subject to the monthly declaration system.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Tourist tax:
  • Declaration of the number of customers and overnight stays:

Operators of tourist accommodation establishments are required to file before April 1 of each year a declaration to the municipal assessment service, based on a model form established by the administration, including the number of customers who have stayed in the establishment during the past year as well as the number of nights. (Cf. Article 74 of Law 47-06 relating to the taxation of local authorities and their groupings).

Tax on mineral and table water:
  • Declaration of the number of litres or fraction of litres of mineral and table water to be delivered for consumption in bottled form:

Tax payers are required to file before April 1st each year a declaration to the municipal manager including the number of liters or fractions of liters of mineral and table water to be delivered for consumption in bottled form. (Cf. Article 81 of Law 47-06 relating to the taxation of local authorities and their groupings).

Port services tax:

The bodies responsible for collecting the tax are required to file a declaration drawn up according to a model form from the administration, before April 1st of each year with the regional assessment service indicating the turnover, excluding value added tax, achieved by the organization concerned during the past year. The amount of the tax is paid spontaneously to the regional tax manager's cash register, quarterly before the end of the month following each quarter, on the basis of the turnover, excluding value added tax, achieved during this period and on the basis of a payment slip, drawn up according to a model form from the administration. (Cf. Article 125 of Law 47-06 relating to the taxation of local authorities and their groupings

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT pour le mois de mars doivent être effectués avant l’expiration du mois d’avril pour les redevables assujettis selon le régime de la déclaration mensuelle.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT pour le mois d’avril doivent être effectués avant l’expiration du mois de mai pour les redevables assujettis selon le régime de la déclaration mensuelle.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT for the month of May must be made before the end of the month of June for taxpayers subject to the monthly declaration system.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT for the month of June must be made before the end of the month of July for taxpayers subject to the monthly declaration system.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT pour le mois de juillet doivent être effectués avant l’expiration du mois d’août pour les redevables assujettis selon le régime de la déclaration mensuelle.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT pour le mois d’août doivent être effectués avant l’expiration du mois de septembre pour les redevables assujettis selon le régime de la déclaration mensuelle.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT pour le mois de septembre doivent être effectués avant l’expiration du mois d’octobre pour les redevables assujettis selon le régime de la déclaration mensuelle.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT pour le mois d’octobre doivent être effectués avant l’expiration du mois de novembre pour les redevables assujettis selon le régime de la déclaration mensuelle.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
VAT

Monthly electronic declaration and electronic payment of VAT for the month of November must be made before the end of the month of December for taxpayers subject to the monthly declaration system.

     The monthly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) greater than or equal to ONE Million DH over the past year;
  • For people who do not have an establishment in Morocco.

Quarterly electronic declaration and electronic payment of VAT of the 4th quarter of the previous year must be made before the end of the month of January following the quarter, for taxpayers subject to the quarterly declaration system.

     The quarterly declaration is mandatory:

  • If your company has achieved a turnover (excluding VAT) of less than ONE million DH over the past year;
  • If you operate a seasonal establishment or if you carry out a periodic or occasional activity;
  • If you are a new taxpayer for the current calendar year period.

IMPORTANT : All companies subject to IS must file their declarations and make payments electronically.

I-Declaration of tax result

• Declaration to be submitted by companies liable to tax or exempt from corporation tax before the end of the third month following the closing date of their accounting year, for companies whose accounting year coincides with the calendar year (Art. 20-I and IV of the CGI).
The tax result declaration must be submitted by companies whose declaration deadline coincides with the end of January.

• Payment within the same period mentioned above of the balance of the corporation tax due for the closed financial year (Art.170-IV of the CGI).

• Payment of provisional payments spontaneously before the expiry of the 3rd, 6th, 9th and 12th months following the opening date of the current accounting year or payment of the minimum amount of the minimum contribution of three thousand (3,000) dirhams, in a single payment, before the expiry of the 3rd month following the opening date of the current accounting year (Art.170-I of the CGI).

• Payment of IS on amounts collected in December, for non-resident companies awarded works, construction or assembly contracts having opted for flat-rate taxation (art.170-VI of the CGI).

II-Declaration of the social solidarity contribution on profits

• For companies whose financial year coincides with the calendar year.
Statement to be subscribed by companies subject to corporation tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year closed, within three months following the closing date of their accounting year (Art. 270 of the CGI).

• For companies whose accounting year overlaps.
Statement to be subscribed by companies subject to corporate tax which have achieved a net taxable profit equal to or greater than forty million (40,000,000) dirhams for the last financial year and whose declaration deadline coincides with the end of January.

• Payment at the same time as the aforementioned declaration of social solidarity contribution on profits (Art.271 of the CGI).

III-Declarations of remuneration paid to third parties and non-residents, to be submitted at the same time as the aforementioned tax result declaration

   1-Declaration to be subscribed by companies carrying out an activity in Morocco, including non-resident companies having opted for flat-rate taxation, for fees, commissions, brokerage and other remuneration of the same nature or discounts, rebates and rebates granted after invoicing and allocated to taxpayers registered for professional tax, for the closed accounting year (Art.151-I of the CGI);
   2-Declaration to be subscribed by clinics and similar establishments, for surgical or medical acts that doctors subject to professional tax have carried out there during the closed accounting year (Art.151-II of the CGI);
   3-Declaration to be subscribed by clinics and similar establishments, for the fees and remuneration they paid to doctors not subject to professional tax during the closed accounting year (Art.151-III of the CGI);
Payment by clinics and similar establishments of the amount of the withholding tax, made the previous month (December), on the fees and remuneration of doctors not subject to professional tax who perform medical or surgical procedures there (Art. 157 and 174 of the CGI).
   4-Declaration by taxpayers residing or having an activity in Morocco of the remuneration referred to in Article 15 of the CGI paid, made available or entered in the account of non-resident persons during the closed accounting year (Art. 154 of the CGI).
Payment of withholding tax, made the previous month (December), on remuneration paid, made available or entered into the accounts of non-resident persons by taxpayers paying or intervening in the payment of said remuneration (art. 160 and 171 of the CGI).

When the non-resident natural or legal person is paid by a non-resident third party, the tax is due by the client company or organization in Morocco. (Art.160-II of the CGI)

IV-Declaration of taxable income for capital gains resulting from sales of securities

• Statement to be subscribed by non-resident companies not having an establishment in Morocco, in respect of capital gains resulting from the transfer of securities made in Morocco, within 30 days following the month in which said transfers were made (Art. 20-III of the CGI);
• Payment, at the same time as the filing of the aforementioned tax return, of the corporate tax due by non-resident companies on the transfers of securities made. (Art. 170-VIII of the CGI).

V-Declaration of proceeds from shares and similar income

• Payment withholding tax, made the previous month (December), on proceeds from shares and similar income paid, made available or entered into the accounts of beneficiaries in Morocco or abroad by public and private credit institutions, companies and establishments (art. 158 and 171 of the CGI).

VI-Annual declaration of fixed income investment products

• Payment withholding tax, carried out the previous month (December), on fixed-income investment products paid, made available or entered into the accounts of beneficiaries by public and private credit institutions, companies and establishments (art. 159-I and 171 of the CGI).

I. BUSINESSES AND LIBERAL PROFESSIONS

The payments below must be made electronically.

  • Payment of the minimum contribution:

Taxpayers with professional and/or agricultural income determined according to the actual net income regime or the simplified net income regime are required to spontaneously pay a contribution calculated on the basis of their professional and/or agricultural income relating to the previous year.

  • Payment of IR withheld at source for the month of December by:

     – Employers and debtors for the salaries and similar income that they grant to their employees;

     – Individuals resident or having an activity in Morocco, for remuneration paid to individuals not resident in Morocco;

     – Clinics and similar establishments, for fees and remuneration paid to non-licensable doctors who perform medical or surgical procedures in these clinics and establishments;

     – Debtor companies, for the distribution, registration in an account or making available of:

               → shares, social shares and similar income;

               → Fixed income investment products.

  • Payment of IR withheld at source on profits from movable capital 

Authorized financial intermediaries holding securities accounts must pay withholding tax on profits from the sale of securities in the month following that of the transfer to the cash register of the tax administration receiver.

II. OWNERS, USUFRUCTORS AND THOSE LIABLE FOR TAX ON TRANSFERS OF REAL PROPERTY OR REAL RIGHTS
  • Declaration of Real Estate Profits

Owners, usufructuaries and persons liable for tax with regard to transfers of immovable property or real rights relating thereto must submit a declaration against receipt to the tax administration receiver within: thirty days which follow the date of the transfer, where applicable, at the same time as the payment of the tax provided for in Article 173 of the General Tax Code.

Are payable upon declaration:
  • Stamp duty on screen advertisements;
  • Stamp duty for companies whose annual turnover for the last financial year is equal to or greater than two million (2,000,000) DHS.

NB: In the event that the turnover achieved during a given financial year is less than two million (2,000,000) dirhams, the company is only released from the obligation to pay on statement when said turnover has remained below this amount for three (3) consecutive financial years..

Payment of stamp duty on declaration concerns:
  • Advertisers of screen advertising who must subscribe each month to a declaration of the advertisements scheduled for the following month and pay the corresponding fees to the competent tax administration receiver;
  • Companies required (or authorised) to pay stamp duty on declaration, which must pay the duties collected for a month before the end of the following month to the competent tax authority.
Site menu
Useful links
Contact Info

Phone : 0661-915614 / 0661-915706

Email: contact@qsm-consulting.ma

Location: 9 av LALLA YACOUT Apartment D, 5th floor, 20000 Casablanca, Morocco

Facebook Linkedin Instagram

© 2025 QSM Consulting | All rights reserved. created by Agency47

 
 
 
Hi, Welcome back!
Forgot?
Don't have an account?  Register Now
error: Content is protected!!

 

Open chat
Powered by Joinchat
Bonjour ! Comment pouvons-vous vous aidez ?