Morocco: Deadline of June 1, 2026, for Several Tax Declarations (DGI)
The tax administration calls on affected taxpayers to complete their procedures exclusively through the electronic services of SIMPL to facilitate and secure the processing of declarations.
Relevant Sectors and Taxpayers
This deadline particularly concerns several professional categories, including:
- insurance and reinsurance companies, as well as insurance intermediaries,
- cement factories,
- non-resident airlines that do not have a headquarters or representation in Morocco,
- cinema operators and screen advertising agencies,
- as well as certain taxpayers related to professional and agricultural income subject to the actual net income regime.
Specific Declarations and Sectoral Contributions
For insurance and intermediaries, the DGI reiterates the obligation to declare and pay the solidarity levy for disaster events through the SIMPL-Other taxes platform.
The rate for this levy is set at 1.5% of insurance premiums, with transitional provisions for certain prior operations.
Cement factories must declare the specific tax on cement, set at 0.15 dirhams per kilogram, specifying the volumes sold and used.
Air Transport and Tourism Taxation
Airlines, both resident and non-resident, must also declare the solidarity tax for tourism promotion, based on the number of passengers transported from Morocco.
Non-resident companies must make their declarations to the National Airports Office (ONDA) according to dedicated administrative templates.
Advertising and Professional Income
The DGI also reminds cinema operators and advertising agencies of their obligation to declare taxes related to advertisements broadcast on screens.
Furthermore, holders of professional and agricultural income exceeding a threshold of 1 million dirhams must pay the social solidarity contribution on profits and income via the SIMPL-IR portal.
Enhanced Digitalization of Tax Obligations
All these procedures must be carried out online through the DGI platforms, specifically SIMPL-Registration and Stamp, SIMPL-Other taxes, and SIMPL-IR, confirming the progressive generalization of digitalization of tax services in Morocco.
