Key dates
Key dates
The tax, social and corporate calendar for Moroccan companies.
This calendar covers the main obligations of companies subject to corporate income tax whose financial year matches the calendar year. It is indicative: your VAT regime, your year end and your sector may change these dates.
Tax
| Obligation | Next occurrence | Legal basis |
|---|---|---|
| VAT return and payment — monthly regimeCompanies whose taxable turnover for the previous year reaches 1,000,000 MAD. Electronic filing on SIMPL is mandatory. | 31 October 2026in 27 days | Tax Code, art. 110 and 155 |
| VAT return and payment — quarterly regimeCompanies below the monthly threshold, seasonal activities and newly registered taxpayers. | 31 October 2026in 27 days | Tax Code, art. 111 |
| Corporate income tax instalmentFour equal instalments of 25% of the previous year tax, due by the end of the 3rd, 6th, 9th and 12th month of the financial year. | 31 December 2026in 88 days | Tax Code, art. 170 |
| Corporate tax return and balance paymentWithin three months of the financial year end. For a 31 December year end, the deadline is 31 March. | 31 March 2027in 178 days | Tax Code, art. 20 and 170-IV |
| Return of remuneration paid to third partiesFees, commissions and other remuneration paid to third parties during the past year. | 28 February 2027in 147 days | Tax Code, art. 151 |
| Annual payroll return (form 9421)Annual return of salaries, allowances and benefits paid to employees. | 31 March 2027in 178 days | Tax Code, art. 79 |
| Payment of withholding taxesTax withheld on salaries, fees, rents and payments to non-residents, for the previous month. | 31 October 2026in 27 days | Tax Code, art. 174 |
| Business tax returnAnnual return of the items used to compute the business tax and the municipal services tax. | 31 January 2027in 119 days | Law 47-06 on local taxation |
| Obligation | Next occurrence | Legal basis |
|---|---|---|
| CNSS contributions return and paymentMonthly electronic filing on Damancom, by the 10th of the month following the payroll period. | 10 October 2026in 6 days | Social security scheme — dahir 1-72-184 |
Corporate
| Obligation | Next occurrence | Legal basis |
|---|---|---|
| Annual general meetingWithin six months of the year end: approval of the accounts, allocation of the result, discharge of the directors. | 30 June 2027in 269 days | Law 17-95, art. 115 · law 5-96, art. 70 |
| Filing of accounts with the commercial court registryFiling of the approved financial statements and the minutes, within thirty days of the meeting. | 31 July 2027in 300 days | Law 17-95, art. 158 · law 5-96, art. 95 |
Subject to the law in force. Deadlines change with every finance act, and some differ depending on whether the return is filed electronically or on paper. This table does not replace advice given on the facts of your case.
Rather not think about it?
We keep this calendar for every client, adjusted to their year end and regime, and we warn before each date.