September 1: Final Deadline for Several Categories of Taxpayers to Regularize Their Tax Obligations

September 1, 2026 marks an important tax deadline for several categories of taxpayers in Morocco. The General Directorate of Taxes (DGI) has set this date as the last day for making numerous declarations and fulfilling various tax obligations, particularly those related to withholdings at source, specific taxes, and contributions pertaining to the insurance sector.

This deadline affects a wide range of economic actors, including businesses, individuals, credit institutions, insurance companies, as well as certain vehicle owners subject to the Annual Special Tax on Vehicles (TSAV).

The DGI underscores the importance of adhering to these legal deadlines, especially since several of these obligations must be completed online through dedicated electronic platforms.

Withholding Tax on Rental Income

Among the primary obligations is the payment of withholding tax on rental income. This requirement applies to both public and private legal entities, as well as to individuals subject to either the real net profit regime or the simplified net profit regime.

This obligation pertains to rental income paid, made available, or recorded on behalf of the concerned parties for the month of July 2026. The declaration and payment must be made electronically via the SIMPL-IR platform.

The withholding tax rate is set at 5% of the gross amount of rental income, excluding value-added tax (VAT). This withholding specifically targets income derived from the rental of both developed and undeveloped properties, as well as various installations.

The withheld amounts can be credited against the income tax owed, with the possibility of reclaiming any excess, subject to compliance with the conditions stipulated by tax regulations.

Companies and Entities Subject to Corporate Tax

The same deadline also applies to credit institutions and similar entities, insurance and reinsurance companies, as well as businesses whose turnover, excluding VAT, has reached or exceeded 500 million dirhams for the last closed financial year.

These entities must pay the corporate tax (IS) withheld at source on rental income paid, made available, or recorded on behalf of legal entities subject to the IS for the month of July 2026.

The declaration and payment are to be carried out through the electronic platform SIMPL-IS. The withholding rate is likewise set at 5% of the gross amount of rental income, allowing for crediting against the IS owed and, where applicable, the recovery of any remaining balance in accordance with legal provisions.

Other Withholdings and Relevant Operations

The September 1 deadline also concerns debtors of pensions or life annuities, whether residents or based in Morocco. These individuals must fulfill the withholding tax obligation on amounts paid during July 2026.

Insurance companies obligated to pay pensions are also included and must declare the withholdings applied to benefits disbursed either as capital or annuities, following the prevailing electronic procedures.

Additionally, operations involving profits from the sale of securities and other capital and debt instruments recorded in securities accounts are also included. Financial intermediaries authorized to manage these accounts must electronically settle the withholding tax via the SIMPL-IR platform.

The deadline also pertains to individuals involved in making payments to individuals, including the Caisse de dépôt et de gestion (CDG), as part of the execution of judicial decisions that have become final. This particularly involves certain expropriation operations for public utility reasons, irregular encroachment, or property transfers.

In these situations, a withholding rate of 5% of the gross amount paid is applied. This can be credited against the income tax owed on real estate profits, with the possibility of reclaiming any excess in accordance with legal provisions.

Second Installment of the TSAV

September 1 is also a significant deadline for certain vehicle owners subject to the Annual Special Tax on Vehicles (TSAV).

This particularly concerns owners of vehicles whose total weight in service or authorized total weight exceeds 9,000 kilograms and who have opted to pay the tax in two equal installments.

The DGI reminds taxpayers that the TSAV payment can be made free of charge at automated bank kiosks, as well as via the websites and mobile applications of banks. Concerned taxpayers can then download their proof of payment from the vignette.ma platform.

An Additional Obligation for Insurers

Insurance and reinsurance companies are also required, before this date, to submit their declaration for the liquidation of the contribution to the Work Accident Pension Increase Fund for the second quarter of 2026.

This declaration must be made electronically via the professional space SIMPL-AUTRES TAXES.

Through these various measures, the tax administration aims to generalize electronic declaration and payment procedures, facilitating the completion of tax obligations remotely and reducing administrative processes on paper.

Thus, September 1, 2026, stands out as a significant tax deadline for numerous businesses, professionals, and individuals. Adhering to these deadlines is essential to avoid penalties and other sanctions associated with delays in the declaration or payment of tax obligations.