In brief: Any taxpayer receiving taxable income in Morocco is in principle required to file an annual overall income return (Art. 82 GTC). The deadlines are set at March 1 for taxpayers with non-professional income (salaries, property income, securities income) and May 1 for taxpayers with professional income determined under the actual or simplified net income regime (Art. 82-I). Employees with a single employer whose IR is fully withheld at source are exempt from this obligation (Art. 86). E-filing via the SIMPL platform is mandatory for professionals.
Who Must File an Annual IR Return? (Art. 82 GTC)
Article 82 of the General Tax Code requires any taxpayer with taxable income to file an annual overall income return. This obligation applies to several taxpayer profiles.
Taxpayers Subject to the Filing Obligation
- Professionals subject to the Net Real Income (NRI) or Simplified Net Income (SNI) regimes: traders, artisans, service providers, manufacturers
- Taxpayers receiving property income: owners of rental properties, including where the tenant has withheld the 10% or 15% tax at source (creditable); only the portion of rent that bore the optional 20% final withholding tax is exempt (Art. 86-6°)
- Taxpayers receiving securities income not subject to final withholding tax
- Employees with multiple income sources: two employers, property income in addition to salary, etc.
- Taxpayers receiving agricultural income above the exemption threshold (5,000,000 MAD turnover)
- Taxpayers receiving foreign retirement pensions
- Auto-entrepreneurs: monthly or quarterly return (by option) of turnover collected, filed with the designated body (Art. 82 bis); taxpayers under the Single Professional Contribution (CPU) file, for their part, an annual turnover return before April 1 (Art. 82 quater) — neither regime falls under the overall income return of Art. 82
Which Employees Must File?
An employee is required to file an annual return if they find themselves in any of the following situations:
- They receive salaries from two or more employers simultaneously
- They have additional income (property, securities, professional)
- They wish to benefit from deductions on overall income (mortgage interest, supplementary retirement contributions) not taken into account by the employer
- Their employer has not correctly applied withholding at source
Filing Exemptions (Art. 86 GTC)
Article 86 of the GTC provides for exemption cases from the annual return:
Exempt Employees
The following employees are exempt from the annual return, provided they meet all of the following conditions simultaneously:
- They have only salary income from a single employer or payer
- IR has been fully withheld at source by the employer
- They have no other taxable income (property, securities, professional)
Exempt Agricultural Income
Taxpayers whose agricultural income is exempt from IR (annual turnover below 5,000,000 MAD, Art. 47-I) are no longer exempt from filing: for financial years beginning on or after January 1, 2023, the former exemption of Art. 86-1° has been repealed and they file their annual overall income return using a simplified form issued by the tax authorities.
Income Subject to Final Withholding Tax
Income that has been subject to final withholding tax (dividends, interest on fixed-income investments of non-professional individuals (outside RNR/RNS), rent that bore the optional 20% final withholding tax — Art. 86-3° and 86-6°) does not need to be included in the annual return. By contrast, the 10% or 15% withholding on rent paid by a legal entity or by an individual under the NRI/SNI regime is not final: this rent must be declared and the withholding is creditable against the IR due (Art. 160 bis and 241 bis).
Also exempt are: taxpayers whose only income is supplementary retirement pensions paid by several payers established in Morocco, where the total net taxable amount does not exceed the exempt threshold of the tax scale (Art. 86-5°), and, from 2026, those whose only income is retirement pensions and life annuities exempt under Art. 57-27° (Art. 86-7°).
Filing Deadlines
The GTC sets different deadlines depending on the income category:
| Income Category | Filing Deadline | Legal Basis |
|---|---|---|
| Professional income (NRI, SNI) | May 1 of the following year | Art. 82-I |
| Salary, property, securities income | March 1 of the following year | Art. 82-I |
| Property gain (real estate sale) | 30 days after the sale (return and payment) | Art. 83-I and 173-I |
| Securities capital gain (securities not registered with an intermediary) | Tax paid within 30 days of each sale; annual summary return before April 1 of the following year | Art. 84-I and 173-I |
| Foreign-source investment income and gains not subject to withholding | Return and payment before April 1 of the following year | Art. 84 bis and 173-I |
Special Case: Property Gain Return (Art. 83)
Upon the sale of real estate, the taxpayer must file a specific property gain return with the tax collector within 30 days of the date of sale. This return is accompanied by payment of the corresponding tax (Art. 173-I). The property gain is calculated as the difference between the sale price and the revalued acquisition price.
Special Case: Securities Capital Gain Return (Art. 84)
Where the securities are not registered in an account with an authorized financial intermediary, the tax on the securities capital gain is paid spontaneously within 30 days of each sale (Art. 173-I, 2026 Finance Act), and all sales of the year are then summarized in an annual return to be filed with the tax authorities before April 1 of the following year (Art. 84-I GTC), together with supporting documents for the sale and acquisition prices.
E-Filing via SIMPL (Art. 155 GTC)
The SIMPL (Integrated Tax System) platform is the DGI’s e-filing and e-payment portal. E-filing is mandatory for:
- Taxpayers subject to the Net Real Income (NRI) regime
- Taxpayers subject to the Simplified Net Income (SNI) regime
- Liberal professions subject to professional IR
E-Filing Procedure
- Access: Log in to simpl.tax.gov.ma with the tax ID and password
- Entry: Enter categorical income (professional, salary, property, securities)
- Deductions: Indicate deductions on overall income (Art. 28: loan interest, retirement, donations)
- Dependents: Declare dependents (spouse, children)
- Validation: Verify the automatic IR calculation and validate the return
- Payment: Proceed with e-payment of the tax due or note the tax credit
Content of the Annual Return
The annual overall income return must mention all of the taxpayer’s categorical income:
Income to Declare by Category
- Professional income: net profit determined according to the applicable regime (NRI or SNI)
- Salary income: annual net taxable salary amount (if IR was not fully withheld or if multiple employers)
- Property income: gross amount of rental income received
- Securities income: only income that has not borne a final withholding tax (for example interest received by a taxpayer under the NRI/SNI regime, whose 20% withholding is creditable); dividends and interest received by individuals, subject to final rates, are not included
- Agricultural income: lump-sum or actual profit based on turnover
Deductions and Charges
- Deductions on overall income (Art. 28): loan interest, retirement contributions, donations
- Dependent allowance: 600 MAD/year per dependent, capped at 3,600 MAD (6 persons) — Art. 74 GTC
Supporting Documents to Attach
| Document | Relevant Category |
|---|---|
| Certificate of salaries and tax withheld issued by the employer | Salary income |
| Balance sheet and income statement | Professional income (NRI) |
| Income and expense statement | Professional income (SNI) |
| Loan interest certificate | Deduction Art. 28-II |
| Retirement insurance receipts | Deduction Art. 28-III |
| Donation receipts | Deduction Art. 28-I |
| Marriage certificate / family booklet | Dependents |
| Lease agreements | Property income |
Penalties for Late or Missing Returns (Art. 184 GTC)
Failure to comply with filing obligations results in financial penalties under Article 184 of the GTC:
Surcharges
- Late filing within 30 days of the deadline: surcharge of 5% of the tax
- Filing more than 30 days late: surcharge of 15%
- Automatic assessment for failure to file, incomplete or insufficient return: surcharge of 20%
- Minimum surcharge: 500 MAD
Late Payment Penalties
In addition to the late filing surcharge, late payment of the tax triggers (Art. 208-I) a 10% penalty, reduced to 5% if payment is no more than 30 days late, and a 5% surcharge for the first month of delay, then 0.50% per additional month or part of a month, calculated on the tax paid late, from the due date to the date of payment.
Failure to File
Where no return is filed, the tax authorities first invite the taxpayer, by letter, to file the return within 30 days, then notify the bases they have assessed, allowing a second 30-day period. Failing regularization, they proceed with an automatic assessment (Art. 228); the resulting taxes can only be contested by way of a claim under the conditions of Art. 235.
Frequently Asked Questions (FAQ)
I am an employee with a single employer. Do I still need to file?
No, if your IR is fully withheld at source by your employer and you have no other taxable income, you are exempt from the annual return (Art. 86 GTC). However, if you wish to deduct mortgage interest or supplementary retirement contributions, you must file a return to benefit from them.
What is the difference between the March 1 and May 1 deadlines?
March 1 is the deadline for taxpayers declaring salary, property or securities income without professional income. May 1 is the deadline for taxpayers receiving professional income determined under the actual or simplified net income regime (traders, service providers, liberal professions). If you combine NRI/SNI professional income with other categories, the May 1 deadline applies to your single overall income return.
Can I correct a return that has already been filed?
Yes. The taxpayer may file a corrective return before the statute of limitations expires (4 years). On SIMPL, it is possible to file a supplementary return that corrects the elements initially declared. In the event of overpayment, a refund may be requested.
What happens if I file my return 2 months late?
A 2-month delay exceeds the 30-day period: the late filing surcharge is 15% of the tax (Art. 184), i.e., about 3,000 MAD for an IR of 20,000 MAD. If the tax is also paid 2 months late, late payment is penalized separately (Art. 208-I) by a 10% penalty and a 5% surcharge for the first month, then 0.50% for the following month, i.e., 15.5% of the tax paid late (about 3,100 MAD on 20,000 MAD). It is therefore essential to meet the deadlines to avoid these additional charges.
READ ALSO:
- Salary IR in Morocco: 2026 Scale and Calculation
- Professional IR in Morocco: NRI, SNI and CPU
- IR Deductions in Morocco: Interest, Retirement and Donations
- SIMPL: E-Filing for Corporate Tax, IR and VAT in Morocco
- Tax Audit in Morocco: Preparation Checklist
- Tax Law Advisory — Upsilon Consulting
This article is written by the team of chartered accountants at Upsilon Consulting, a firm registered with the Order of Chartered Accountants (OEC) of Morocco.
