The deadline applies in particular to “public- or private-law legal entities and individuals whose income is determined under the RNR (Actual Net Income) or RNS (Simplified Net Income) regimes,” “credit institutions and similar entities, insurance and reinsurance companies, and companies whose turnover, excluding value-added tax (VAT), is equal to or exceeds 500 million dirhams (MDH),” “pension and annuity payers domiciled or established in Morocco,” and “insurance companies acting as pension and annuity payers,” the DGI said in notices concerning taxpayers’ tax obligations.
It also concerns “authorized financial intermediaries acting as securities account custodians,” “persons involved in the payment of amounts made to individuals,” “owners of vehicles whose gross vehicle weight or maximum permissible towed weight exceeds 9,000 kilograms and who have chosen to pay in two equal installments,” as well as “insurance and reinsurance companies.”
For public- or private-law legal entities and individuals whose income is determined under the RNR or RNS regimes, the DGI said they must electronically pay the income tax (IR) withheld at source on rental income paid, made available or credited to the accounts of individuals whose income is determined under the RNR or RNS regimes, for July 2026. The payment must be made through the “SIMPL-IR” professional e-services platform, accessible via the DGI portal “www.tax.gov.ma”, under “Online payment of withholding tax – Withholding tax on remuneration paid to third parties and rental income.”
The DGI recalled that individuals and entities outside the scope of application, or permanently exempt for transactions covered by the purpose of such exemption, are excluded from this withholding tax.
It added that rental income subject to the 5% withholding tax includes income from the rental of immovable property, whether developed or undeveloped, as well as buildings of any kind. The withholding tax is applied to the gross amount of rental income, excluding VAT, and may be credited against the income tax due, with any excess eligible for a refund.
For credit institutions and similar entities, insurance and reinsurance companies, and companies whose turnover, excluding VAT, was equal to or exceeded 500 MDH in the last completed financial year, the DGI said they must electronically pay corporate income tax (IS) withheld at source on rental income paid, made available or credited to the accounts of legal entities subject to IS, for July 2026. The payment is made through the “SIMPL-IS” professional e-services platform, accessible via the DGI portal, under “Payment of withholding tax on remuneration paid to third parties and rental income.”
Rental income subject to the 5% withholding tax includes income from the rental of immovable property, whether developed or undeveloped, as well as buildings of any kind. The tax is applied to the gross rental income, excluding VAT, and may be credited against the corporate income tax due, with any remaining excess eligible for a refund.
Pension and annuity payers domiciled or established in Morocco must electronically pay the income tax withheld at source on pensions or life annuities paid for July 2026 through the “SIMPL-IR” professional e-services platform, accessible via the DGI portal.
Insurance companies acting as pension and annuity payers are required to electronically pay the income tax withheld at source on benefits paid in the form of lump sums or annuities for July 2026. The payment must be made through the “SIMPL-IR” platform under “Online payment of withholding tax – Payment of income tax withheld at source on benefits paid in the form of lump sums or annuities by insurance companies.”
Authorized financial intermediaries acting as securities account custodians must also electronically pay the income tax withheld at source on profits from the sale of securities and other equity and debt instruments recorded in securities accounts, for July 2026, through the “SIMPL-IR” professional e-services platform.
Similarly, persons involved in payments made to individuals — including the Caisse de Dépôt et de Gestion (CDG), when executing a final court decision, in cases of expropriation for public use, transfers resulting from unlawful occupation or interference, or any transfer of ownership — are required to electronically pay the income tax withheld at source on those amounts for July 2026 through “SIMPL-IR.”
The entities concerned must apply a 5% withholding tax to the total gross amount paid. This withholding tax may be credited against income tax due on property gains generated in the cases concerned, with any excess eligible for a refund.
Owners of vehicles whose gross vehicle weight or maximum permissible towed weight exceeds 9,000 kilograms and who have opted to pay in two equal installments must pay the second installment of the annual special vehicle tax (TSAV).
The DGI also recalled that TSAV payments are free of charge when made through automated teller machines (ATMs), banks’ websites and mobile applications. Payment certificates can be downloaded from “www.vignette.ma.”
Insurance and reinsurance companies, meanwhile, must electronically file the settlement statement for their contribution to the fund for increasing workers’ compensation annuities for occupational accidents for the second quarter of 2026. The filing must be made through the “SIMPL-AUTRES TAXES” professional e-services platform, accessible via the DGI portal under “Settlement statement for the contribution to the fund for increasing workers’ compensation annuities for occupational accidents.”
A joint decree published in the Official Gazette on February 16, 2026, sets the rates for this contribution for 2026, the DGI said.
To assist taxpayers in meeting this obligation, the guide for paying the contribution to the fund for increasing workers’ compensation annuities for occupational accidents is available for download through the DGI portal under “SIMPL e-services/Espace professionnel/SIMPL-Autres taxes.”
