Companies and professionals facing a string of tax payments and filings have until October 1 to settle them, with the deadline covering corporate tax instalments, the Unified Professional Contribution (CPU) and several stamp duty obligations.
For companies whose financial year follows the calendar year, the third advance installment of corporate income tax for 2026 falls due on that date and must be paid through SIMPL-IS.
Companies expecting their advance instalments to cover or exceed the tax ultimately due can seek a temporary suspension of the payment. The declaration must be filed electronically through the same system at least 15 days before the deadline.
October 1 is also the cutoff for professionals under the Unified Professional Contribution (CPU) system who opted for quarterly payments. Their third installment must be settled electronically through SIMPL-CPU.
Businesses liable for stamp duties have another set of obligations falling due the same day. Returns for August 2026 must be filed and the corresponding amounts paid for stamp duties payable upon receipt, duties on advertising displayed on screens and fixed duties settled through tax returns.
Those filings and payments must go through SIMPL-Enregistrement et Timbre on the General Tax Directorate’s online portal.
