Declare your Income Tax (IR) in Morocco 2026 online

Pure salaried: declaration EXEMPTED

If your only income is salaries withheld at source by your employer, you are EXEMPTED from personal declaration. The employer has already declared everything via DASS (Annual Salary Declaration) and remitted IR monthly.

EXCEPTIONS requiring declaration: (1) multiple simultaneous employers, (2) complementary income > MAD 30K/year (rentals, capital), (3) professional relocation with real expenses, (4) family allowances not declared by employer.

Self-employed, liberals, directors: MANDATORY declaration

All following taxpayers must file an annual IR declaration:

Liberal professions (doctors, lawyers, architects, consultants, freelancers) — except if CPU < 500K/200K. Real-estate owners (rentals > MAD 30K/year net). Company directors (management remuneration). MRE foreign pensioners (to benefit from 80 % abatement). Real-estate capital gains > 0.

CPU self-employed: SIMPLIFIED declaration

Under CPU status, IR declaration is replaced by quarterly flat payment on tax.gov.ma: 1 % of pre-tax revenue for services, 0.5 % for commerce. No exhaustive annual declaration required.

Switch to standard SME regime if revenue exceeds CPU caps for 2 consecutive years (MAD 500K services / 200K commerce).

For salaried (if declaration required)

Year's payslips (December summary suffices), employer DASS certificate, bank account RIB for potential refund.

If family allowances: marriage certificate + birth certificates of dependent children (max 6, cap MAD 2,160/year).

For self-employed and liberals

2026 accounting books (receipts/expenses if RNS, balance sheet/P&L if RNR), top 5 clients certificates, supplier invoices justifying deductible charges.

Professional fixed-asset depreciation table (practice, professional vehicle, IT equipment).

For MRE pensioners

Annual foreign pension proof (home country tax notice, or pension organization certificate). EUR/USD conversion to MAD at Bank Al-Maghrib annual average rate.

To benefit from 80 % abatement: specific declaration 'foreign-source income' with bilateral Morocco-home country convention proof.

For rental income

Signed lease contracts, major maintenance/repair invoices (deductible), property tax paid (deductible).

If rental income: automatic 40 % flat abatement on net rents ≤ MAD 120K/year (no invoices needed for this bracket).

Mistake #1 — Forgetting complementary income

Very common: declaring only main salary while forgetting rental income, Casablanca Stock Exchange share dividends, or real-estate sale capital gains.

DGI systematically cross-references with: land registry (real-estate transactions), CDVM (financial securities), banks (paid dividends). Risk: reassessment + 30 % penalty + late interest.

Mistake #2 — Wrong bracket for MRE

Declaring foreign pension WITHOUT applying 80 % abatement (CGI art. 73). You then pay 5-7x more IR than necessary.

On SIMPL-IR: must use 'MRE foreign-source income' field (not 'Classic Salaries/Pensions') to trigger automatic abatement.

Mistake #3 — Double declaration of shared income

For couples married under community property: only one spouse declares common income (notably rentals). Double declaration = double taxation.

Conventionally: the spouse with the lowest personal income declares the common income (IR bracket optimization).

Payment in case of IR owed

CMI bank card: instant, 3D Secure validation, immediate PDF receipt. Single cap MAD 50K/transaction.

Bank transfer: 24-48h, mandatory reference = declaration registration number. Perfect for amounts > MAD 50K.

DGI installment: possible if IR > MAD 10K with motivated request (recent unemployment, medical expenses). Maximum 6 monthly installments.

Refund in case of overpayment

If your withholdings at source exceed the IR owed (common case for salaried with multiple family allowances deducted), DGI automatically refunds by transfer to the RIB declared.

Refund delay: 60-90 days after declaration validation. Track progress on tax.gov.ma > 'My refunds'.