The General Directorate of Taxes reminds taxpayers of the deadlines for declaration and payment before September 1, 2026

Important notice for taxpayers: deadline for tax settlement

The General Directorate of Taxes has issued an official notice to all categories concerned with tax obligations, emphasizing the necessity of filing declarations and paying dues no later than September 1, 2026. This step comes as part of simplifying digital procedures and facilitating tax collection through dedicated electronic platforms.

Categories concerned by tax procedures

The Directorate clarified that the obligations cover a wide range of taxpayers, including:

Legal and natural persons: Subject to the actual or simplified net result system, and those required to perform withholding tax on rental income for the month of July 2026.

Large companies and credit institutions: Including financial institutions, insurance companies, and companies with a turnover equal to or greater than 500 million dirhams, who must settle corporate tax withheld at source via the “SIMPL-IS” platform.

Other categories: Including financial intermediaries, persons involved in payments to individuals, owners of heavy vehicles (over 9000 kg) who opted for two-installment payments, as well as annuity debtors and insurance companies involved in compensation.

How to perform tax operations electronically

The Directorate confirmed that all these procedures must be carried out electronically via the professional space for digital services of the General Directorate of Taxes, through the official portal www.tax.gov.ma. The administration has allocated specific fields for each type of withholding (SIMPL-IR and SIMPL-IS) to ensure data processing accuracy.

Clarifications regarding rental income tax

Regarding rental income, the Directorate clarified that withholding at source is applied at a rate of 5% on the gross amounts of real estate rental income (built or unbuilt), excluding VAT. The statement also pointed to the possibility of benefiting from deduction rights from the tax due, with the possibility of recovering the surplus if available.

It should be noted that persons who are outside the scope of tax application or are permanently exempt are excluded from these withholding at source procedures. The Directorate calls on all taxpayers to respect this deadline to avoid any legal consequences or fines associated with delays in filing declarations.