Morocco Tax Calendar 2026 — All IR, TH, VAT, TP Deadlines

1. Overview — 12 months of 2026 tax deadlines

The table below summarizes all 2026 Moroccan tax obligations by month.

Month	Obligation	Who is concerned	Deadline
January	TVM (vehicle vignette)	Vehicle owners	Jan 31, 2026
March-April	Annual IR declaration	Multi-employer salaried + self-employed	Apr 30, 2026
April	TH/TSC 2026 notice sent	All owners & tenants	Passive receipt
September	Pay TH + TSC 2026	All owners & tenants	Sept 30, 2026
November	Professional tax (Patente)	Merchants, craftsmen, liberal professions	Nov 30, 2026
December	IS advance (companies)	IS-subject companies	Dec 31, 2026
Monthly	VAT declaration + payment	Monthly VAT subject (turnover > 1M)	20th of following month

2. 1. Income Tax (IR) — March-April 2026 declaration

IR is the main individual tax in Morocco. 2026 progressive scale: 0% up to 30,000 MAD, 10% from 30,001-50,000, 20% from 50,001-60,000, 30% from 60,001-80,000, 34% from 80,001-180,000, 38% beyond. Single-employer salaried don't declare (employer withholds IR at source).

Procedure: log into tax.gov.ma with Tax ID (IF), SIMPL-IR pre-filled form for salaried, manual declaration for self-employed. Attach deductible charge receipts: mortgage interest, life insurance premiums, donations, flat professional expenses 20%.

3. 2. Housing Tax (TH) and Communal Services Tax (TSC)

Local taxes on cadastral rental value. Notice issued April 2026, payment before Sept 30, 2026. TH progressive (10-30%) with 75% abatement for owner-occupied primary residence; TSC flat 10.5% urban, 6.5% peripheral.

4. 3. VAT — monthly or quarterly declaration

Monthly regime: companies with turnover > 1M MAD. Declaration and payment before the 20th of the following month. Quarterly regime: turnover ≤ 1M MAD or new subjects.

2026 VAT rates: 20% standard, 14% (non-alcoholic beverages, transport), 10% (restaurants, hospitality, banking ops), 7% (water, electricity, medications). Online procedure mandatory via SIMPL-TVA since 2017.

5. 4. Professional Tax (Patente) — Nov 30 deadline

Annual local tax on any habitual professional activity: commerce, crafts, liberal professions, industrial agriculture. Calculation based on professional premises rental value + 5% of turnover for certain activities. Minimum: 300 MAD/year.

2026 exemptions: 5 years for new businesses (Industrial Emergence Pact), CFC-approved companies, export free zones, artisan cooperatives.

6. 5. Vehicle Tax (TVM, former vignette) — January

Mandatory annual tax on any Morocco-registered vehicle. 2026 rates by fiscal power and fuel: petrol 5 CV = 350 MAD, diesel 5 CV = 850 MAD, petrol 8 CV = 700 MAD, diesel 10 CV = 3,000 MAD.

Payment before Jan 31, 2026 mandatory. Channels: tax.gov.ma, Barid Al-Maghrib branches, Treasury, some Total/Afriquia stations with DGI partnership.

7. 6. Registration duties and stamps

Apply to all legal acts in Morocco: real-estate acquisition, company formation, capital increase, donation, marriage contract. 2026 rates: 4% on real-estate acquisitions (3% for social housing), 1.5% for professional acquisitions, 0.5% company formation, 6% inter-vivos donations (outside direct line).

Registration deadline: 30 days from the act. Beyond: 15% penalty + 1% monthly surcharge. The notary or adoul usually handles registration for the client.

8. FAQ

Q.What are all 2026 Morocco tax deadlines?

Main ones: TVM Jan 31, VAT declaration on the 20th of each month (monthly regime), IR declaration late March-April, TH/TSC payment Sept 30, professional tax Nov 30, IS advance Dec 31. Registration duties due 30 days after the act.

Q.What happens if I miss a tax deadline?

Standard penalty 10% + 0.5% monthly surcharge. For TH/TSC: payment order after 30 days, third-party notice (bank attachment) after 90 days, real-estate seizure last resort. Settlement always possible via installment agreement with the receiver.

Q.How do I pay all my taxes online via tax.gov.ma?

Create your Taxpayer Space on tax.gov.ma with your Tax ID (IF, 8 digits). Activate SIMPL-IR, SIMPL-TVA, SIMPL-TVM services. Pay by CMI card, DGI transfer, or auto-debit on IBAN. Immediate PDF receipt valid as proof of payment.

Q.Who must declare income in March-April 2026 in Morocco?

All multi-employer salaried, self-employed, liberal professions, real-estate lessors, holders of movable capital income > 30,000 MAD/year, taxpayers with real-estate capital gains. Single-employer salaried don't declare (IR withheld at source by employer).

Q.Must MREs respect the Moroccan tax calendar?

Yes for properties in Morocco: TH/TSC on real estate (no primary-residence abatement as non-occupants), TVM if vehicle registered MA, registration duties on Moroccan acquisitions/donations. No IR on foreign-source income thanks to bilateral tax treaties (France-Morocco, Spain-Morocco, etc.).

Q.What new-business tax exemptions in 2026?

Industrial Emergence Pact: 5-year professional tax exemption, reduced IS 17.5% for 5 years (vs 31% standard), registration duties exemption at constitution. Auto-entrepreneur status (Law 114-13): flat IR 0.5% of turnover up to 500,000 MAD, VAT and professional tax exempt.

Q.What does the March IR-real-estate-income declaration cover?

Rental income received in year N-1 from properties located in Morocco. Form 8200 on tax.gov.ma. Flat 40% abatement then progressive IR scale. Deductible charges if option: mortgage interest, taxes, agency fees, maintenance. Full exemption if owner of a single bare-rented property with rent ≤ 500 MAD/month.

Q.How to calculate IS advance for a new company?

First year of activity: no IS advance (settled at annual declaration). From year 2: 4 quarterly advances equal to 25% of year N-1 IS, payable before the last day of each quarter. Final settlement by March 31, year N+1.

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