Moroccan Tax Calendar 2026: IS, IR, VAT & CNSS Deadlines Month by Month with iHub

The Moroccan tax system imposes a multitude of declarative obligations on businesses throughout the year. An oversight can lead to automatic surcharges and significant financial penalties. For companies whose fiscal year coincides with the calendar year (closing on December 31), tax deadlines follow a precise rhythm. This calendar is your essential reference tool for 2026, helping you navigate smoothly between Corporate Tax (IS), Income Tax (IR), Value Added Tax (VAT), and Social Security contributions (CNSS).

Why is a Tax Calendar Essential?

Adhering to tax deadlines is crucial for any business in Morocco. A late declaration can result in a surcharge of 5% to 20% (Art. 184 of the CGI), while late payment is subject to a penalty of 10%, increased by 5% for the first month and 0.50% for each additional month (Art. 208 of the CGI). Maintaining an accurate calendar allows you to anticipate these deadlines, ensuring your company's compliance and avoiding unforeseen additional costs. For proactive management of your obligations, considering an accounting service can be indispensable.

Moroccan Tax Calendar 2026: Deadlines Month by Month

This calendar details the main deadlines for companies whose fiscal year closed on December 31, 2025.

January 2026

• January 31: Professional Tax (TP) declaration for 2026.
• January 31: Declaration and payment of December 2025 VAT (monthly regime).
• January 31: Declaration and payment of December 2025 CNSS contributions.

February 2026

• February 28: Declaration and payment of January 2026 VAT (monthly regime).
• February 28: Declaration and payment of January 2026 CNSS contributions.
• February 28: Submission of the statement of remunerations paid to third parties (fees, commissions, brokerage) in 2025.

March 2026

• March 31: Submission of the Corporate Tax (IS) declaration (taxable income statement, balance sheet, income statement, annexes) for the fiscal year ended 31/12/2025.
• March 31: Payment of the remaining IS balance after offsetting provisional payments.
• March 31: Submission of the annual Income Tax (IR) declaration for 2025 income.
• March 31: Payment of the 1st provisional IS installment (25% of the tax due from the previous year).
• March 31: Payment of the minimum contribution of 3,000 DH (if applicable).
• March 31: Submission of form 9421 (declaration of salaries and wages paid to staff in 2025).
• March 31: Declaration and payment of February 2026 VAT (monthly regime).
• March 31: Declaration and payment of February 2026 CNSS contributions.

April 2026

• April 30: Declaration and payment of March 2026 VAT (monthly regime).
• April 30: Declaration and payment of March 2026 CNSS contributions.
• April 30: Declaration and payment of Q1 2026 VAT (quarterly regime).

May 2026

• May 31: Declaration and payment of April 2026 VAT (monthly regime).
• May 31: Declaration and payment of April 2026 CNSS contributions.

June 2026

• June 30: Payment of the 2nd provisional IS installment (25% of the previous year's IS).
• June 30: Declaration and payment of May 2026 VAT (monthly regime).
• June 30: Declaration and payment of May 2026 CNSS contributions.

July 2026

• July 31: Declaration and payment of June 2026 VAT (monthly regime).
• July 31: Declaration and payment of June 2026 CNSS contributions.
• July 31: Declaration and payment of Q2 2026 VAT (quarterly regime).

August 2026

• August 31: Declaration and payment of July 2026 VAT (monthly regime).
• August 31: Declaration and payment of July 2026 CNSS contributions.

September 2026

• September 30: Payment of the 3rd provisional IS installment (25% of the previous year's IS).
• September 30: Declaration and payment of August 2026 VAT (monthly regime).
• September 30: Declaration and payment of August 2026 CNSS contributions.

October 2026

• October 31: Declaration and payment of September 2026 VAT (monthly regime).
• October 31: Declaration and payment of September 2026 CNSS contributions.
• October 31: Declaration and payment of Q3 2026 VAT (quarterly regime).

November 2026

• November 30: Declaration and payment of October 2026 VAT (monthly regime).
• November 30: Declaration and payment of October 2026 CNSS contributions.

December 2026

• December 31: Payment of the 4th and final provisional IS installment (25% of the previous year's IS).
• December 31: Declaration and payment of November 2026 VAT (monthly regime).
• December 31: Declaration and payment of November 2026 CNSS contributions.

Summary of 2026 Corporate Tax (IS) Installments

For a company that paid 200,000 MAD in IS for the 2025 fiscal year, the 2026 provisional installments would be:

• 1st installment (March 31, 2026): 50,000 MAD
• 2nd installment (June 30, 2026): 50,000 MAD
• 3rd installment (September 30, 2026): 50,000 MAD
• 4th installment (December 31, 2026): 50,000 MAD

The total installments amount to 200,000 MAD. Any remaining balance (positive or negative) will be settled in March 2027 when the 2026 tax return is filed.

Recurring Monthly Obligations

• Monthly VAT: Companies subject to the monthly declaration regime (revenue > 1,000,000 MAD) must declare and pay their VAT before the end of the month following the period concerned.
• Monthly CNSS: Since 2025, all companies declare and pay their CNSS contributions on a monthly basis, before the 10th of the month following the payroll period.

SIMPL Platform: Your Declaration Tool

All tax declarations (IS, IR, VAT) are made via the SIMPL (Système Intégré de la Fiscalité en Ligne) platform of the General Tax Directorate (DGI). Your chartered accountant usually has delegated access to manage all your declarations, ensuring maximum compliance and efficiency.

Best Practices to Avoid Missing Deadlines

• 1. Plan at the beginning of the fiscal year: Establish a detailed annual calendar with all deadlines.
• 2. Anticipate busy periods: March and April are key months. Prepare your declarations in advance.
• 3. Set up reminders: Use digital alerts for each deadline.
• 4. Entrust monitoring to your chartered accountant: Professional support through accounting services and legal counsel & dispute resolution is the best guarantee against penalties and for optimized tax management.
• 5. Keep acknowledgment receipts: Each SIMPL declaration generates essential proof of submission.

Penalties for Late Submission

Failure to meet deadlines results in automatic sanctions:

• Late declaration submission (Art. 184 of the CGI): 5% (delay ≤ 30 days), 15% (beyond 30 days), 20% (official assessment) of the amount of duties.
• Late payment (Art. 208 of the CGI): Penalty of 10% (reduced to 5% if ≤ 30 days, increased to 20% for VAT and withholding taxes).
• Late payment surcharge (Art. 208 of the CGI): 5% for the 1st month + 0.50% for each additional month or fraction of a month.

Frequently Asked Questions (FAQ)

When should the Corporate Tax (IS) return be filed for a fiscal year ending December 31?

The IS tax return must be filed and the balance paid before March 31, 2026, for a fiscal year ending December 31, 2025. There is no additional delay.

Is the CNSS declaration truly monthly since 2025?

Yes, since the 2025 Finance Law, the declaration and payment of CNSS contributions are monthly, to be made before the 10th of the following month.

What happens if IS provisional payments exceed the actual tax due?

The excess constitutes a tax credit, which can be offset against the installments of the following fiscal year or refunded upon request.

Don't let any deadline slip away with iHub

Managing the tax calendar requires rigor and expertise. At iHub, we handle all your declarative obligations: VAT, IS provisional payments, tax returns, IR, CNSS, and all ancillary declarations. Our experts guarantee impeccable tax compliance, allowing you to focus on developing your business.

Entrust your tax declarations to our experts and ensure your company's peace of mind.