waituntil

Morocco tax & financial deadlines

Business tax obligations administered by the Direction Générale des Impôts.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

Who:
Type:
Action:

Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporate tax return (IS)

    File & pay
    Verification pending

    Within 3 months after the end of the financial year.

    Annual corporate tax return and balance payment.

    Applies to: Companies

    Official site could not be opened for checking; verify before relying on this.

    Authority: Direction Générale des Impôts (DGI)DGI Maroc — Code Général des ImpôtsLast checked Sunday 4 October 2026

  • Corporate tax instalments (acomptes)

    Pay
    Verification pending

    Before the end of the 3rd, 6th, 9th and 12th month of the financial year.

    Four provisional instalments of corporate tax.

    Applies to: Companies

    Official site could not be opened for checking; verify before relying on this.

    Authority: Direction Générale des Impôts (DGI)DGI Maroc — Code Général des ImpôtsLast checked Sunday 4 October 2026

  • VAT return (TVA)

    File & pay
    Verification pending

    Paper filing: before the 20th of the month after the period. Electronic filing: by the end of the month after the period.

    Periodic VAT return and payment.

    Applies to: VAT-registered businesses (monthly or quarterly)

    Official site could not be opened for checking; verify before relying on this.

    Authority: Direction Générale des Impôts (DGI)DGI Maroc — Code Général des ImpôtsLast checked Sunday 4 October 2026

  • Payroll income tax withheld (IR)

    Pay
    Verification pending

    Within the month after the month of payment of salaries.

    Pay income tax withheld from salaries.

    Applies to: Employers

    Official site could not be opened for checking; verify before relying on this.

    Authority: Direction Générale des Impôts (DGI)DGI Maroc — Code Général des ImpôtsLast checked Sunday 4 October 2026