📅 For employees, freelancers, companies and employers in Morocco
📅 Morocco tax and social-security deadline calendar
Tick your situation: the tool works out your deadlines for the next 12 months (VAT, corporate tax, income tax, CPU, auto-entrepreneur, CNSS, vehicle tax), moves them when they fall on a weekend or a public holiday, and gives the article of the Tax Code (CGI). Then add them to your calendar.
Public holidays taken into account (move to the next working day)
A CGI deadline that falls on a Saturday, a Sunday or a public holiday moves to the next working day (art. 245). Fixed-date public holidays are ticked below.
Unity Day (31 October) was created in late 2025; whether it is on the official list of non-working days is still to be confirmed. Untick it if needed.
Religious holidays (Eid al-Fitr, Eid al-Adha, 1 Muharram, Mawlid) follow the lunar calendar: their date is only known once the Ministry of Habous and Islamic Affairs announces it. The tool does not guess them: add them below as soon as they are announced.
Your deadlines for the next 12 months
Information, not tax advice. The dates come from the 2026 General Tax Code and are calculated automatically. An exceptional extension, a special regime or an error is always possible: check on tax.gov.ma and SIMPL, or with your accountant, before each deadline.
The postponement rule (CGI art. 245)
CGI time limits are “clear” periods. When the last day is a public holiday or a non-working day, the deadline moves to the next working day. Example: for the “before 1 March 2026” deadline, 28 February was a Saturday and 1 March a Sunday, so the tax administration (DGI) set the deadline on Monday 2 March 2026.
CNSS and the business tax (taxe professionnelle) are not governed by the CGI: the tool applies no postponement to them and flags them as “to be confirmed”.
What is new in 2026
- 5% withholding tax on rents paid by legal entities and RNR or RNS taxpayers, from 1 July 2026: it is paid before the end of the following month (art. 15 ter and 174-V).
- VAT withholding extended to payments by banks, insurers and companies with a turnover of 200 million DH or more, for transactions from 1 July 2026 (art. 117-V).
- Sale of unlisted securities: the tax is paid within 30 days of the sale (art. 173-I); investment income from abroad is declared before 1 April (art. 84 bis).
- No VAT, corporate tax, global income, CPU or auto-entrepreneur deadline has changed in the 2026 CGI.
2027 draft budget (PLF 2027): the bill tabled in Parliament on 23 October 2026 mainly announces a gradual cut in the income tax scale; no change of dates has been reported. The final text will be checked again after it is passed, expected at the end of December 2026.
What the calendar does not show
- One-off obligations: business tax registration within 30 days of starting (to be confirmed with the municipality), vignette for a new vehicle within 60 days of the registration receipt, real-estate gains and securities sales within 30 days, CPU capital gains within 45 days.
- The corporate tax instalment waiver: optional, it is requested 15 days before the next instalment is due (art. 170-IV).
- Payment of the business tax, the housing tax and the municipal services tax: it is made on a tax notice, with no fixed legal date found.
- Late-payment surcharges and penalties, and exceptional extensions announced by the DGI or the CNSS.
Sources: General Tax Code, 2026 edition (finance law no. 50-25), articles quoted for each deadline; DGI announcements on the 2 March and 1 May 2026 deadlines; for CNSS and the business tax, guides published by accounting firms (secondary sources, as the CNSS website was unreachable during the research). tax.gov.ma · CGI 2026 (PDF) · FNH · Boursenews · CNSS (Upsilon)
Updated: 28 October 2026.
Frequently asked questions
What happens if the deadline falls on a weekend or a public holiday?
It moves to the next working day (article 245 of the CGI). For example, the “before 1 March 2026” deadline was set on Monday 2 March 2026, because 28 February was a Saturday and 1 March a Sunday. The tool applies this automatically and says so under each date.
Why are religious holidays not included automatically?
Eid al-Fitr, Eid al-Adha, 1 Muharram and Mawlid depend on the sighting of the new moon: their exact date is only announced a few days before by the Ministry of Habous. Add them in the public holidays section as soon as they are announced: the calendar updates.
I am an employee: do I have to file a tax return every year?
No, if you only have one employer in Morocco who withholds the tax at source: you are exempt (article 86). The return, before 1 March, concerns for example people with several employers, rental income not taxed at a final rate or a foreign pension, or those who want a refund of overpaid tax.
When is VAT due under the quarterly regime?
Before the end of the first month of each quarter: end of January, April, July and October, by e-filing on SIMPL. The 20th-of-the-month deadline only applies to paper returns, which are no longer used: e-filing has been compulsory for all businesses since 2017.
How do I put these deadlines in my calendar?
Click “Add to my calendar”: an .ics file is created. On a phone, open it to import it; in Google Calendar, use Settings, then Import; in Outlook, open the file. Each deadline comes with a reminder 3 days before.
My financial year does not end on 31 December: how are corporate tax instalments calculated?
The four instalments fall at the end of the 3rd, 6th, 9th and 12th months after the start of the financial year, and the tax return within 3 months after the year end. For a 30 June year end, instalments are due at the end of September, December, March and June, and the return at the end of September.
Handy tools, before everyone else
Join the OUFRID club: early access, free Premium and your name in the app.
Join the club