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Tool · 10 min readDGI tax tools & SIMPL — Moroccan tax in year one
A practical reference for the four taxes every Moroccan founder must master, plus how to use the SIMPL e-filing portal at simpl.tax.gov.ma. Up to date with the Loi de Finances 2026.
The four taxes that matter most
| Tax | Who pays | Rate (2026) | Frequency |
|---|---|---|---|
| IS — Impôt sur les Sociétés | SARL, SA, SAS | 17.5 % (≤ MAD 100M turnover) → 35 % (> MAD 100M) | Annual + 4 instalments |
| TVA — Taxe sur la Valeur Ajoutée | SARL, SA, SAS, AE if > MAD 500k turnover | 0 / 7 / 10 / 14 / 20 % | Quarterly (or monthly > MAD 1M) |
| IR — Impôt sur le Revenu | Auto-entrepreneurs (CPU) and individuals on dividends | 0–38 % (progressive); 13.75 % on dividends | Annual + monthly PAS for employees |
| CPU — Cotisation Professionnelle Unique (auto-entrepreneur) | Auto-entrepreneurs | 1 % (services) / 0.5 % (commerce) on turnover | Quarterly |
IS — Corporate income tax
Phased rate ladder
| Annual turnover | 2024 | 2025 | 2026 |
|---|---|---|---|
| ≤ MAD 300 000 (start-up rate) | 17.5 % | 17.5 % | 17.5 % |
| MAD 300k – 100M | 20 % | 20 % | 20 % |
| > MAD 100M | 25.5 % | 30.5 % | 33–35 % |
Quarterly instalments (acomptes provisionnels)
- Pay 25 % of prior-year IS by 31 March, 30 June, 30 September, 31 December.
- Settle balance with annual return by 31 March (calendar year-end).
- Penalty for late filing: 5 % first day, 0.5 % per month thereafter, plus penalties.
TVA — VAT
- Mandatory if turnover > MAD 500 000 (services) or MAD 2M (commerce); voluntary below.
- Standard rate 20 %; 14 % for transport & works contracts; 10 % for hotels, catering; 7 % for water, pharmaceuticals; 0 % for exports.
- Filing: monthly if turnover > MAD 1M, quarterly otherwise. SIMPL only — paper deprecated since 2018.
- Crédit de TVA: excess input TVA refundable for exporters within 60 days.
Agadir agritech & fishtech tip. Most exports from the port of Agadir are zero-rated for TVA. Keep your bordereaux d’expédition and EUR.1 certificates, claim refunds quarterly.
IR & payroll (PAS)
Withhold IR-PAS each month for employees. The 2026 progressive scale:
| Annual taxable | Rate | Quick deduction |
|---|---|---|
| 0 – 30 000 MAD | 0 % | — |
| 30 001 – 50 000 | 10 % | 3 000 |
| 50 001 – 60 000 | 20 % | 8 000 |
| 60 001 – 80 000 | 30 % | 14 000 |
| 80 001 – 180 000 | 34 % | 17 200 |
| > 180 000 | 38 % | 24 400 |
Plus CNSS (6.74 % employee + 8.98 % employer) and AMO (2.26 % + 4.11 %). See our hiring guide.
Auto-entrepreneur (CPU)
- 1 % of turnover for services, 0.5 % for commerce — declared quarterly via the ae.gov.ma portal.
- Includes social cover (CNSS Tadamoun-AMO).
- Ceiling MAD 500 000 (services) / MAD 2M (commerce). Above this you must convert.
SIMPL — the e-filing portal
SIMPL (Service des Impôts en Ligne) is the only way to file.
- Create an account at simpl.tax.gov.ma using your IF and ICE.
- Activate the modules you need:
SIMPL-IS,SIMPL-TVA,SIMPL-IR. - Download a certificat électronique from Barid e-Sign for signing returns.
- Pay via TPE (online card) or bank transfer with the auto-generated TPE number.
Common SIMPL mistakes. Mismatched turnover between TVA and IS returns; forgetting the ICE on invoices; not declaring zero-revenue periods (you still must file a nil return).
Tax calendar at a glance
| Date | Filing |
|---|---|
| End of each month | CNSS payroll declaration; IR-PAS withholding payment. |
| End of each quarter | TVA declaration (≤ MAD 1M turnover); CPU for AE. |
| 31 March | IS annual return + balance payment + 1st instalment. |
| 30 June | 2nd IS instalment. |
| 30 September | 3rd IS instalment. |
| 31 December | 4th IS instalment. |
| 31 January | État 9421 (annual employee earnings). |