Global Economy
Morocco Tax Deadlines: Key Filing and Payment Dates Before October 1, 2026
Morocco’s tax authority, the DGI, has set a deadline of 1 October 2026 for several categories of taxpayers to submit their fiscal declarations and make payments. The requirements cover companies subject to stamp duties, corporate income‑tax firms with a calendar‑year fiscal year, and professionals under the CPU regime who pay quarterly, with specific instructions to use the SIMPL portals and a possible dispensation request.
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Key Tax Deadlines for 2026
The Direction Générale des Impôts (DGI) reminds taxpayers that several categories of contributors must complete their tax declarations and payments by 1 October 2026.
- Companies subject to stamp duties (droits de timbre) on advertisements and fixed stamp duties: They must file the August 2026 declaration and pay the corresponding dues electronically through the “SIMPL-Enregistrement et Timbre” portal available on the DGI website.
- Corporate income tax (IS) companies whose fiscal year aligns with the calendar year: They are required to pay the third provisional installment for the 2026 fiscal year before 1 October 2026 via the “SIMPL-IS” professional portal.
- Taxpayers under the Contribution Professionnelle Unique (CPU) regime who have chosen quarterly prepayment: They must make the third quarterly prepayment electronically through the “SIMPL-CPU” portal.
If a company believes that the provisional payments exceed its eventual tax liability for 2026, it may submit an electronic dispensation request at least 15 days before the next payment due date via “SIMPL-IS”.
These deadlines apply to all relevant taxpayers and are part of the regular fiscal calendar set by the DGI.