Morocco Tax Filing Guide — IR, IS, TVA & eFiling

the Morocco tax filing for 2026. The guide covers: the annual ITR (IR — Impôt sur le Revenu) deadline of April 30 for the individuals; the corporate income tax (IS — Impôt sur les Sociétés) deadline of March 31; the TVA (Taxe sur la Valeur Ajoutée) monthly or the quarterly filing; the IR retenu à la source (the withholding tax) monthly declarations; the eFiling via the DIR (Direction Générale des Impôts) portal; the tax audit procedures (vérification fiscale); and the penalties of 5-15% for the late payment.

Annual ITR — Impôt sur le Revenu (Individuals)

Individual deadline — April 30: The individual taxpayers must file the annual income tax return (the "déclaration annuelle de l'Impôt sur le Revenu" — the "IR declaration") by April 30 of the following year. The tax year is the calendar year (January 1 to December 31).
Filing obligation: The IR return must be filed by all the individuals with the taxable income exceeding the minimum threshold (approximately MAD 30,000 per year). The return covers: the employment income (the "traitements et salaires"), the business income (the "bénéfices professionnels"), the agricultural income, the rental income (the "revenus fonciers"), and the investment income.
IR rates — progressive 0-38%: The IR brackets for 2026: (a) 0 to MAD 30,000 — 0%, (b) MAD 30,001 to MAD 50,000 — 10%, (c) MAD 50,001 to MAD 60,000 — 20%, (d) MAD 60,001 to MAD 80,000 — 30%, (e) MAD 80,001 to MAD 120,000 — 34%, (f) MAD 120,001 to MAD 180,000 — 38%, (g) above MAD 180,000 — 38%.
eFiling — DIR portal: The IR return must be filed electronically through the DIR (Direction Générale des Impôts) portal — the "e-Déclaration" system available at the www.tax.gov.ma website.

Corporate Income Tax — IS (Impôt sur les Sociétés)

Company deadline — March 31: The corporate taxpayers must file the annual corporate income tax return (the "déclaration annuelle de l'IS" — the "IS declaration") by March 31 of the following year.
IS rates: The standard IS rate is 31% (for the companies with the net profit > MAD 1 million). The reduced rates apply: (a) 20% for the companies with the net profit ≤ MAD 1 million (the "small and medium enterprises"), (b) 8.75% for the Casablanca Finance City (CFC) companies, (c) 0% for the agricultural companies (the "sociétés agricoles") under certain conditions.
Advance payments — the "acomptes provisionnels": The companies must make the quarterly advance payments (the "acomptes provisionnels") based on the previous year's tax liability. The advance payments are due on March 31, June 30, September 30, and December 31.

TVA — Monthly/Quarterly Filing

TVA period: The TVA (Taxe sur la Valeur Ajoutée) returns must be filed: (a) monthly — for the companies with the annual turnover exceeding MAD 1 million, (b) quarterly — for the companies with the turnover between MAD 500,000 and MAD 1 million (the monthly filing is optional).
Filing deadline: The TVA return must be filed by the 15th of the following month (for the monthly filers) or by the 15th of the month following the quarter (for the quarterly filers). The payment must be made by the same deadline.
eFiling: The TVA returns must be filed electronically through the DIR portal using the "e-TVA" service.

IR Retenu à la Source — Monthly Withholding Tax

Monthly withholding: The employer must withhold the IR at source (the "IR retenu à la source" — the "withholding income tax") from the employees' salaries on the monthly basis. The withholding is calculated using the progressive IR scale applied to the monthly salary.
Monthly declaration: The employer must file the monthly withholding declaration (the "déclaration mensuelle de la retenue à la source") by the 15th of the following month. The declaration is submitted through the DIR portal.
Annual summary: The employer must issue the annual salary certificate (the "attestation annuelle des salaires") to each employee by January 31, showing the total gross salary, the deductions, and the IR withheld during the year.

eFiling via DIR Portal

DIR portal — www.tax.gov.ma: The DGI operates the e-Déclaration online platform at the www.tax.gov.ma website. The portal supports: (a) the e-filing of the IR, the IS, and the TVA returns, (b) the online payment of the taxes (the "e-Paiement" service), (c) the consultation of the taxpayer's account and the tax status, (d) the submission of the tax correspondence and the requests.
Mandatory eFiling: The e-filing is mandatory for all the companies and the individual taxpayers with the taxable income exceeding MAD 50,000 per year. The paper filing is accepted only for the small taxpayers.

Tax Audit Procedures — Vérification Fiscale

Tax audit — vérification fiscale: The DGI may conduct the tax audit (the "vérification fiscale" — the "tax audit") to verify the accuracy of the tax returns and the compliance with the tax laws.
Types of audits: (a) the vérification de comptabilité (the "accounting audit") — the comprehensive audit of the company's books and the records, typically covering 3 to 4 fiscal years, (b) the vérification sommaire (the "summary audit") — the limited-scope audit focusing on the specific tax issues.
Audit process: The DGI issues the audit notice (the "avis de vérification" — the "audit notice") at least 8 days before the audit start. The taxpayer has the right to the legal representation and the appeal rights.

Penalties — Late Payment (5-15%)

Late payment penalty — 5-15%: The late payment of the tax is subject to the penalty: (a) 5% for the delay of up to 30 days, (b) 10% for the delay of 31 to 90 days, (c) 15% for the delay exceeding 90 days. The penalty is calculated on the amount of the tax due.
Late filing penalty: The late filing of the tax return is subject to the penalty of: (a) 10% of the tax due if the return is filed within 30 days of the deadline, (b) 25% if the return is filed more than 30 days late.
Interest — 0.5%/month: The interest for the late payment (the "intérêts de retard") accrues at the rate of 0.5% per month from the due date to the payment date.