In brief: Any taxpayer receiving taxable income in Morocco is in principle required to file an annual overall income return (Art. 82 GTC). The deadlines are set at March 1 for professional income and April 1 for other income categories. Employees with a single employer whose IR is fully withheld at source are exempt from this obligation (Art. 86). E-filing via the SIMPL platform is mandatory for professionals.
Who Must File an Annual IR Return? (Art. 82 GTC)
Article 82 of the General Tax Code requires any taxpayer with taxable income to file an annual overall income return. This obligation applies to several taxpayer profiles.
Taxpayers Subject to the Filing Obligation
- Professionals subject to the Net Real Income (NRI) or Simplified Net Income (SNI) regimes: traders, artisans, service providers, manufacturers
- Taxpayers receiving property income: owners of rental properties (unless subject to final withholding tax)
- Taxpayers receiving securities income not subject to final withholding tax
- Employees with multiple income sources: two employers, property income in addition to salary, etc.
- Taxpayers receiving agricultural income above the exemption threshold (5,000,000 MAD turnover)
- Taxpayers receiving foreign retirement pensions
- Auto-entrepreneurs subject to the Single Professional Contribution (CPU) — specific quarterly filing
Which Employees Must File?
An employee is required to file an annual return if they find themselves in any of the following situations:
- They receive salaries from two or more employers simultaneously
- They have additional income (property, securities, professional)
- They wish to benefit from deductions on overall income (mortgage interest, supplementary retirement contributions) not taken into account by the employer
- Their employer has not correctly applied withholding at source
Filing Exemptions (Art. 86 GTC)
Article 86 of the GTC provides for exemption cases from the annual return:
Exempt Employees
The following employees are exempt from the annual return, provided they meet all of the following conditions simultaneously:
- They have only salary income from a single employer or payer
- IR has been fully withheld at source by the employer
- They have no other taxable income (property, securities, professional)
Exempt Agricultural Income
Taxpayers whose agricultural income is exempt from IR (farmers with annual turnover below 5,000,000 MAD) are exempt from filing for this income category.
Income Subject to Final Withholding Tax
Income that has been subject to final withholding tax (dividends, interest, property income of non-residents) does not need to be included in the annual return.
Filing Deadlines
The GTC sets different deadlines depending on the income category:
| Income Category | Filing Deadline | Legal Basis |
|---|---|---|
| Professional income (NRI, SNI) | March 1 of the following year | Art. 82-I |
| Salary, property, securities income | April 1 of the following year | Art. 82-II |
| Property gain (real estate sale) | 60 days after the sale | Art. 83 |
| Securities capital gain | 30 days after the month of the sale | Art. 84 |
Special Case: Property Gain Return (Art. 83)
Upon the sale of real estate, the taxpayer must file a specific property gain return with the tax collector within 60 days of the date of sale. This return is accompanied by payment of the corresponding tax. The property gain is calculated as the difference between the sale price and the revalued acquisition price.
Special Case: Securities Capital Gain Return (Art. 84)
The securities capital gain must be declared within 30 days following the month in which the sales took place. The return is filed with the tax collector of the taxpayer’s tax domicile.
E-Filing via SIMPL (Art. 155 GTC)
The SIMPL (Integrated Tax System) platform is the DGI’s e-filing and e-payment portal. E-filing is mandatory for:
- Taxpayers subject to the Net Real Income (NRI) regime
- Taxpayers subject to the Simplified Net Income (SNI) regime
- Liberal professions subject to professional IR
E-Filing Procedure
- Access: Log in to simpl.tax.gov.ma with the tax ID and password
- Entry: Enter categorical income (professional, salary, property, securities)
- Deductions: Indicate deductions on overall income (Art. 28: loan interest, retirement, donations)
- Dependents: Declare dependents (spouse, children)
- Validation: Verify the automatic IR calculation and validate the return
- Payment: Proceed with e-payment of the tax due or note the tax credit
Content of the Annual Return
The annual overall income return must mention all of the taxpayer’s categorical income:
Income to Declare by Category
- Professional income: net profit determined according to the applicable regime (NRI or SNI)
- Salary income: annual net taxable salary amount (if IR was not fully withheld or if multiple employers)
- Property income: gross amount of rental income received
- Securities income: dividends, interest and other investment products
- Agricultural income: lump-sum or actual profit based on turnover
Deductions and Charges
- Deductions on overall income (Art. 28): loan interest, retirement contributions, donations
- Dependent allowance: 360 MAD/year per dependent (maximum 6 persons)
Supporting Documents to Attach
| Document | Relevant Category |
|---|---|
| Salary certificate (form 9421) | Salary income |
| Balance sheet and income statement | Professional income (NRI) |
| Income and expense statement | Professional income (SNI) |
| Loan interest certificate | Deduction Art. 28-II |
| Retirement insurance receipts | Deduction Art. 28-III |
| Donation receipts | Deduction Art. 28-IV |
| Marriage certificate / family booklet | Dependents |
| Lease agreements | Property income |
Penalties for Late or Missing Returns (Art. 184 GTC)
Failure to comply with filing obligations results in financial penalties under Article 184 of the GTC:
Surcharges
- Late filing (return filed after deadline): surcharge of 5% of the tax due
- First formal notice remaining unanswered after 30 days: surcharge increased to 20%
Late Payment Penalties
In addition to the surcharge, a late payment penalty of 0.50% per month of delay is applied to the amount of tax due, starting from the first day following the expiry of the legal filing deadline.
Failure to File
In the event of total failure to file, the tax authorities may proceed with automatic assessment based on the information available to them. The taxpayer then loses the right to contest the bases used, except by appeal before the Local Tax Commission (CLT).
Frequently Asked Questions (FAQ)
I am an employee with a single employer. Do I still need to file?
No, if your IR is fully withheld at source by your employer and you have no other taxable income, you are exempt from the annual return (Art. 86 GTC). However, if you wish to deduct mortgage interest or supplementary retirement contributions, you must file a return to benefit from them.
What is the difference between the March 1 and April 1 deadlines?
March 1 is the deadline for taxpayers receiving professional income (traders, service providers, liberal professions). April 1 is the deadline for taxpayers declaring salary, property or securities income without professional income. If you combine professional income with other categories, the March 1 deadline applies.
Can I correct a return that has already been filed?
Yes. The taxpayer may file a corrective return before the statute of limitations expires (4 years). On SIMPL, it is possible to file a supplementary return that corrects the elements initially declared. In the event of overpayment, a refund may be requested.
What happens if I file my return 2 months late?
In the event of a 2-month delay, you will bear a 5% surcharge on the amount of tax due, as well as a late payment penalty of 0.50% per month, i.e., 1% for 2 months. In total, the penalty reaches 6% of the tax due. For an IR of 20,000 MAD, this represents 1,200 MAD in penalties. It is therefore essential to meet the deadlines to avoid these additional charges.
READ ALSO:
- Salary IR in Morocco: 2026 Scale and Calculation
- Professional IR in Morocco: NRI, SNI and CPU
- IR Deductions in Morocco: Interest, Retirement and Donations
- SIMPL: E-Filing for Corporate Tax, IR and VAT in Morocco
- Tax Audit in Morocco: Preparation Checklist
- Tax Law Advisory — Upsilon Consulting
This article is written by the team of chartered accountants at Upsilon Consulting, a firm registered with the Order of Chartered Accountants (OEC) of Morocco.
Need help with your tax returns? Contact Upsilon Consulting for personalized income tax and compliance guidance.
