Key takeaways: The 2026 Moroccan tax calendar includes dozens of deadlines that must be met to avoid automatic surcharges. CIT (4 installments + tax return package), annual income tax, monthly or quarterly VAT, business tax, monthly CNSS: this article summarizes all key dates month by month for fiscal years ending December 31, 2025, along with best practices to ensure no deadline is missed.
Why a Tax Calendar Is Essential
The Moroccan tax system requires companies to meet a large number of filing obligations throughout the year. A simple oversight can trigger a late-filing surcharge of 5% to 20% (Art. 184 of the CGI) and, for late payment, a penalty of 10% plus 5% for the first month and 0.50% per additional month (Art. 208 of the CGI).
For companies whose fiscal year coincides with the calendar year (closing on December 31), deadlines follow a well-defined rhythm. This calendar is your reference tool for 2026. These obligations also evolve with each finance law: the timeline of Morocco’s 2020-2026 tax reforms traces the main changes introduced since framework law 69-19.
Month-by-Month Calendar
January 2026
| Deadline | Obligation | Details |
|---|---|---|
| January 31 | Business tax (TP) declaration | Declaration of taxable elements for 2026. The TP is calculated on the rental value of professional fixed assets (3% of the cost price of equipment and property). |
| January 31 | VAT for December 2025 | Filing and payment of December VAT (monthly regime). |
| January 31 | CNSS for December 2025 | Filing and payment of December social contributions. Since 2025, CNSS is monthly. |
| January 31 | Income tax withheld at source — December 2025 | Payment of the income tax withheld on salaries paid in December (Art. 174-I). |
| January 31 | Income tax minimum contribution | Payment of the minimum contribution due by income taxpayers under the actual or simplified net income regime, before February 1 (Art. 144-I and 173-I). |
February 2026
| Deadline | Obligation | Details |
|---|---|---|
| February 28 | VAT for January 2026 | Filing and payment (monthly regime). |
| February 28 | CNSS for January 2026 | Monthly filing and payment. |
| February 28 | Form 9421 | Filing of the payroll and salary statement for staff remuneration paid in 2025, before March 1 (Art. 79). |
| February 28 | Annual income tax return (non-professional income) | Filing of the 2025 annual overall income return by holders of income other than professional income (salaries, property income…), before March 1, and payment of the tax due (Art. 82-I and 173-I). |
| February 28 | Income tax withheld at source — January 2026 | Payment of the income tax withheld on salaries paid in January (Art. 174-I). |
March 2026
| Deadline | Obligation | Details |
|---|---|---|
| March 31 | CIT tax return package | Filing of the CIT fiscal result declaration (balance sheet, income statement, appendices) for the fiscal year ending 12/31/2025. Deadline: 3 months after closing (Art. 20 of the CGI). |
| March 31 | CIT balance due | Payment of the remaining CIT after deducting provisional installments paid, before the filing deadline expires (Art. 170-IV of the CGI). |
| March 31 | Return of remuneration allocated to third parties | Fiscal year ending December 31, 2025 — return of remuneration allocated to third parties recorded in 2025: fees, commissions, brokerage and other remuneration of the same nature, rebates, discounts and refunds granted after invoicing, with the detailed statement of remuneration paid to persons under the single professional contribution or the auto-entrepreneur regime in return for services (Art. 151-IV). It is filed together with the fiscal result declaration, within three months of the closing date (Art. 151-I and 20-I). For income taxpayers under the actual or simplified net income regime, it accompanies the annual overall income return, before May 1 (Art. 82-I). |
| March 31 | Income tax — single professional contribution (CPU) | Annual return of 2025 turnover and payment of the tax (annual payment option), before April 1 (Art. 82 quater and 173-I). |
| March 31 | Income tax — investment gains | Annual summary return of 2025 sales of securities not registered with an intermediary (Art. 84-I) and return, with payment, of foreign-source investment income and gains not subject to withholding (Art. 84 bis), before April 1. |
| March 31 | CIT — 1st provisional installment | Payment of the 1st installment, equal to 25% of the tax due for the last closed fiscal year (the higher of the CIT and the minimum contribution). For fiscal years opened up to 12/31/2026, installments are calculated at the rates applicable to the current fiscal year (Art. 247-XXXVII-B). |
| March 31 | Minimum contribution floor | Payment, in a single instalment, of the 3,000 MAD minimum contribution floor, where applicable (Art. 170-I, para. 3). |
| March 31 | VAT for February 2026 | Filing and payment (monthly regime). |
| March 31 | CNSS for February 2026 | Monthly filing and payment. |
April 2026
| Deadline | Obligation | Details |
|---|---|---|
| April 30 | VAT for March 2026 | Filing and payment (monthly regime). |
| April 30 | CNSS for March 2026 | Monthly filing and payment. |
| April 30 | VAT — Q1 quarterly return | For companies under the quarterly regime: VAT for the 1st quarter of 2026. |
| April 30 | Annual income tax return (professional income, NRI/SNI) | Filing of the 2025 annual overall income return by holders of professional income under the actual or simplified net income regime, before May 1, and payment of the income tax balance (Art. 82-I and 173-I). |
May 2026
| Deadline | Obligation | Details |
|---|---|---|
| May 31 | VAT for April 2026 | Filing and payment (monthly regime). |
| May 31 | CNSS for April 2026 | Monthly filing and payment. |
June 2026
| Deadline | Obligation | Details |
|---|---|---|
| June 30 | CIT — 2nd provisional installment | Payment of the 2nd installment (25% of the previous year’s CIT). |
| June 30 | VAT for May 2026 | Filing and payment (monthly regime). |
| June 30 | CNSS for May 2026 | Monthly filing and payment. |
July 2026
| Deadline | Obligation | Details |
|---|---|---|
| July 31 | VAT for June 2026 | Filing and payment (monthly regime). |
| July 31 | CNSS for June 2026 | Monthly filing and payment. |
| July 31 | VAT — Q2 quarterly return | VAT for the 2nd quarter (quarterly regime). |
August 2026
| Deadline | Obligation | Details |
|---|---|---|
| August 31 | VAT for July 2026 | Filing and payment (monthly regime). |
| August 31 | CNSS for July 2026 | Monthly filing and payment. |
September 2026
| Deadline | Obligation | Details |
|---|---|---|
| September 30 | CIT — 3rd provisional installment | Payment of the 3rd installment (25% of the previous year’s CIT). |
| September 30 | VAT for August 2026 | Filing and payment (monthly regime). |
| September 30 | CNSS for August 2026 | Monthly filing and payment. |
October 2026
| Deadline | Obligation | Details |
|---|---|---|
| October 31 | VAT for September 2026 | Filing and payment (monthly regime). |
| October 31 | CNSS for September 2026 | Monthly filing and payment. |
| October 31 | VAT — Q3 quarterly return | VAT for the 3rd quarter (quarterly regime). |
November 2026
| Deadline | Obligation | Details |
|---|---|---|
| November 30 | VAT for October 2026 | Filing and payment (monthly regime). |
| November 30 | CNSS for October 2026 | Monthly filing and payment. |
December 2026
| Deadline | Obligation | Details |
|---|---|---|
| December 31 | CIT — 4th provisional installment | Payment of the 4th and final installment (25% of the previous year’s CIT). |
| December 31 | VAT for November 2026 | Filing and payment (monthly regime). |
| December 31 | CNSS for November 2026 | Monthly filing and payment. |
CIT Installment Summary for 2026
For a company that paid 200,000 MAD in CIT for the 2025 fiscal year:
| Installment | Deadline | Amount |
|---|---|---|
| 1st installment | March 31, 2026 | 50,000 MAD |
| 2nd installment | June 30, 2026 | 50,000 MAD |
| 3rd installment | September 30, 2026 | 50,000 MAD |
| 4th installment | December 31, 2026 | 50,000 MAD |
| Total installments | 200,000 MAD |
For a fiscal year ending December 31, 2026, the additional tax is assessed and paid no later than March 31, 2027, within the deadline for filing the fiscal result declaration (Art. 170-IV and 20-I of the CGI); any excess is automatically offset against the provisional installments due for the following fiscal years and, where applicable, against the tax due for those fiscal years (Art. 170-IV).
Recurring Monthly Obligations
Three obligations recur every month without exception: VAT (monthly regime), CNSS and the payment of income tax withheld at source on salaries paid in the previous month, within the month following payment (Art. 174-I of the CGI):
Monthly VAT
Companies subject to the monthly filing regime (turnover > 1,000,000 MAD) must file their VAT return and pay the amount due before the end of the month following the relevant period.
Income Tax Withheld at Source
Income tax withheld on salaries paid during a month is paid over within the following month (Art. 174-I of the CGI).
Monthly CNSS
Since 2025, all companies file and pay their CNSS contributions on a monthly basis. The deadline is set at the 10th of the month following the payroll period.
SIMPL Platform: Your Filing Tool
All tax returns (CIT, income tax, VAT) are filed through the SIMPL (Integrated Online Tax System) platform of the General Tax Directorate. To access it:
- Go to simpl.tax.gov.ma
- Log in with your credentials (tax ID + password)
- Select the return to file
- Enter the amounts and validate
- Proceed with online payment
Your chartered accountant typically has delegated access to manage all your filings.
Best Practices to Never Miss a Deadline
1. Plan at the Start of the Fiscal Year
From January, establish an annual calendar with all deadline dates. Share it with your accounting team and chartered accountant.
2. Anticipate Busy Periods
February, March and April concentrate a large number of obligations (Form 9421 and income tax on non-professional income in February, tax return package and 1st CIT installment in March, income tax on professional income in April). Prepare these filings from January to avoid last-minute rush.
3. Automate Reminders
Set up alerts on your accounting software or calendar. A reminder 10 days before each deadline provides enough time to prepare and file the return.
4. Appoint a Person in Charge of Monitoring
Assign deadline monitoring to an identified person with the necessary SIMPL access, and review at the end of each month which returns have been filed and which remain outstanding.
5. Keep Filing Receipts
Each return filed on SIMPL generates a time-stamped acknowledgment of receipt. Systematically keep it as proof of timely filing.
Penalties for Late Filing
| Situation | Penalty |
|---|---|
| Late filing of the return (Art. 184) | 5% (delay ≤ 30 days), 15% (beyond 30 days), 20% (ex officio assessment) of the tax due |
| Late payment (Art. 208) | 10% penalty (reduced to 5% if ≤ 30 days, raised to 20% for VAT and withholding tax) |
| Late-payment surcharge (Art. 208) | 5% for the first month + 0.50% per additional month or fraction of month |
| Failure to file (after formal notice) | Ex officio assessment |
These penalties apply automatically and without formal notice for simple delays. However, ex officio assessment requires an adversarial procedure.
Never Let a Deadline Slip By
Managing the tax calendar requires rigor and foresight.
READ ALSO
- Year-End Tax Declarations: Complete Guide
- Corporate Tax Return in Morocco: Procedure and Forms
- VAT in Morocco: Rates, Exemptions and Filing
- Annual Income Tax Return in Morocco
- SIMPL: Online CIT, Income Tax and VAT Platform
- CNSS Contributions 2026: Rates and Bases
Frequently asked questions
When must the CIT tax return package be filed for a fiscal year ending December 31?
The CIT tax return package must be filed within 3 months of the fiscal year closing date (Art. 20 of the CGI). For a fiscal year ending December 31, 2025, the deadline is March 31, 2026 for filing the fiscal result declaration, paying the balance due (Art. 170-IV of the CGI) and filing supplementary documents. There is no additional period until April 30: any filing or payment after March 31 triggers late-payment surcharges.
Has CNSS really been monthly since 2025?
Yes. The 2025 Finance Law established the transition from quarterly to monthly CNSS filing. Each month, the employer must declare salaries paid and pay the corresponding contributions by the 10th of the following month. This measure applies to all companies affiliated with CNSS.
What happens if CIT installments exceed the actual tax due?
If the total of the four provisional installments exceeds the final CIT amount calculated on the tax return, the excess constitutes a tax credit. The excess of provisional installments over the tax due is not refunded while the company is in business: it is automatically offset against the provisional installments due for the following fiscal years and, where applicable, against the tax due for those fiscal years (Art. 170-IV of the CGI), with no time limit (circular note no. 727, p. 30). It is refunded automatically, within three months following the month in which the return for the last period of activity or the final liquidation result is filed, only in the event of total cessation of activity or a change of legal form resulting in exclusion from the scope of CIT or the creation of a new legal entity (Art. 170-IX). Withholding tax borne on remuneration allocated to third parties, rental income (Art. 157-I) or fixed-income investment income (Art. 159-II) follows its own regime: it can be offset against CIT with a right to refund.
