As the new season approaches, Morocco’s General Tax Directorate is stepping up reminders to taxpayers. Several categories of businesses and professionals must complete a series of tax declarations and payments by Tuesday, September 1st, 2026, covering operations carried out in July.
This obligation applies to several clearly defined categories of taxpayers. It first covers public and private legal entities, as well as individuals whose income falls under the Net Real Result regime or the Simplified Net Result regime. Credit institutions and similar bodies, insurance and reinsurance companies, and any business whose turnover excluding value added tax reached or exceeded 500 million dirhams in its last closed fiscal year are also affected. Finally, annuity debtors based or established in Morocco, along with insurance companies acting as annuity debtors, are among the taxpayers targeted by this reminder.
The steps required before this deadline span several areas of Moroccan taxation. First, eligible companies must electronically pay the corporate tax withheld at source on rental income paid, made available or credited to legal entities subject to corporate tax, for the month of July 2026. This withholding, set at a rate of 5 percent, applies to income from renting built or unbuilt real estate as well as any type of construction. Payment goes through the SIMPL IS professional online service, accessible from the tax authority’s portal.
Annuity debtors based or established in Morocco must, in turn, pay the income tax withheld at source on pensions or life annuities disbursed in July 2026. This step runs through the SIMPL IR professional online service. Intermediaries involved in paying these amounts to individuals, such as the Caisse de Dépôt et de Gestion, are likewise required to settle this withholding through the same electronic channel.
The September 1st deadline also covers payment of the second installment of the Special Annual Vehicle Tax for certain vehicle categories. The tax authority notes that this service remains free when carried out through bank ATMs or partner bank websites.
Finally, insurance and reinsurance companies must electronically file the settlement statement for the contribution to the workplace accident annuity increase fund, covering the second quarter of 2026. This step is completed through the SIMPL Other Taxes service. The rates applicable to this contribution for 2026 were set by a joint decree published in the Official Bulletin of February 16th, 2026.
To help taxpayers meet these deadlines, the tax authority provides a downloadable payment guide directly from its official portal, under Online Services SIMPL, Professional Space, then SIMPL Other Taxes. All of these procedures reflect the ongoing digitization of Moroccan tax processes, with nearly all payments and declarations concerned now required to go through dedicated electronic platforms accessible via tax.gov.ma.
This reminder adds to an already packed fiscal calendar for 2026. The tax authority had previously set March 2nd as the final deadline for filing annual declarations related to 2025 income, covering categories such as foreign pensions, property income and online gambling winnings, among others. The tax administration continues its practice of regular outreach to taxpayers as monthly and quarterly deadlines follow one another throughout the year.