Social solidarity contribution
CSS is complementary tax introduced in 2021 to fund social programs (generalized AMO, family allocations). Added to IR for high incomes and to IS for large profitable companies.
Who is concerned
Salaried and professionals with annual net taxable income exceeding 240,000 MAD. Companies with annual profit exceeding 5 million MAD.
Deadlines
Monthly withholding with IR for employees. Annual declaration joined to IS declaration for companies.
How it works
For employees: CSS calculated on annual net taxable income, beyond 240,000 MAD threshold. For companies: applied on taxable profit, with progressive scale per amount. Source withholding or installment.
2026 rates and scales
2026 individuals: 240,000-500,000 MAD: 1.5% · 500,001-1,000,000: 2.5% · > 1,000,000: 3.5%. Companies: 5-40M MAD profit: 2% · 40-100M: 2.5% · > 100M: 3.5%.
Concrete example
Executive with annual net taxable income 350,000 MAD: CSS = (350,000 − 240,000) × 1.5% = 1,650 MAD/year (≈ 138 MAD/month). Company with profit 50M MAD: CSS = 50,000,000 × 2.5% = 1,250,000 MAD.
Exemptions
Total exemption for income < 240,000 MAD (individuals) and profits < 5M MAD (companies). Exclusion of free zone companies, Casablanca Finance City, and agricultural activities.
Declarative obligations
For employees: source withholding by employer. For professionals: installment with IR declaration. For companies: specific installment with IS declaration.
Penalties for non-compliance
Same penalties as IR/IS: 15% surcharge for late, 20% for incorrect declaration, 5%/year late interest.
Legal optimization tips
- Optimize PER to stay below 240,000 MAD net taxable income threshold
- Fractionate annual bonuses over several fiscal years to avoid exceeding brackets
- For companies: accelerate productive amortizations to reduce taxable profit
- CSS is non-deductible, anticipate its net impact on budget
Need help with your taxation?
Our team assists you in choosing savings, credit, and insurance products that optimize your taxation.
Contact us