Agadir – The General Directorate of Taxes (DGI) reminds taxpayers in Morocco of the upcoming deadline for filing annual declarations and paying the corresponding taxes.
All declarations must be submitted electronically via the “SIMPL-IR” e-services portal accessible at www.tax.gov.ma. The deadlines and obligations apply to various categories of taxpayers.
The announcement noted that owners or usufructuaries of real estate generating property income subject to Income Tax must file the annual global income declaration and pay the corresponding tax by March 2. This obligation applies even if the annual property income does not exceed MAD 40,000, it stressed.
Farmers eligible for the permanent Income Tax exemption on agricultural income, whose annual turnover is less than MAD 5,000,000, must also file the annual global income declaration electronically.
Eligibility for this exemption requires that the annual turnover does not exceed MAD 5,000,000 and remains below this threshold for three consecutive fiscal years.
The directorate mentioned that holders of foreign-source retirement pensions and fiscal residence in Morocco must also file the annual global income declaration.
For the calculation of net taxable income, a flat-rate deduction of 70% applies when the total annual gross pension is MAD 168,000 or less. For any amount exceeding this threshold, a 40% deduction is applied.
Private employers and public-law entities resident or established in Morocco are also subject to common law. They must file the Declaration of Salaries and Wages for the year 2025.
All taxpayers are urged to file their declarations by March 2, to prevent penalties and remain fully compliant with Moroccan tax regulations. The SIMPL-IR e-services portal provides a platform to submit all required declarations electronically.
