In brief: The social solidarity contribution (SSC) in Morocco applies to companies and individuals with profits or income of at least MAD 1 million, at proportional rates from 1.5% to 5%. Extended through 2028 by the 2026 Finance Act, the SSC is non-deductible and filed via the SIMPL portal. It is separate from Corporate Tax obligations.
The social solidarity contribution (SSC, or CSS in French) is a tax levy established in Morocco since 2021. Originally designed as a temporary measure to address the economic consequences of the health crisis, this contribution has been renewed several times through successive Finance Acts. It has become a key tax obligation for companies and individuals generating significant profits or income.
In this article, we provide a comprehensive and up-to-date guide to the social solidarity contribution in Morocco: its legal basis, who is subject to it, applicable rates, calculation method, filing obligations, accounting treatment, and recent legislative changes.
Legal Basis of the Social Solidarity Contribution
The Moroccan Finance Act for 2021 introduced the social solidarity contribution on profits and income, under Articles 267 to 273 of the General Tax Code (CGI).
The 2022 and 2023 Finance Acts respectively amended this contribution, notably by standardising the rates applicable to individuals and legal entities. Under Article 273 of the CGI, the social solidarity contribution applies for the years 2022, 2023, 2024 and 2025.
The 2026 Finance Act has extended the SSC for three additional years, covering fiscal years 2026, 2027, and 2028, under the same terms in force as of 31 December 2025. This extension confirms the legislature’s intention to make this levy a lasting feature of the Moroccan tax landscape.
Who Is Subject to the Social Solidarity Contribution?
The social solidarity contribution applies to two categories of taxpayers:
Legal Entities (Companies)
Companies subject to Corporate Tax (IS) are liable for the SSC, excluding those that benefit from a permanent exemption. The SSC applies when the net taxable profit is equal to or greater than one million (1,000,000) dirhams for the last closed fiscal year.
The following types of companies are therefore concerned: LLCs (SARL), joint-stock companies (SA), simplified joint-stock companies (SAS), and any other legal form subject to Corporate Tax whose net result reaches the one-million-dirham threshold.
Individuals
Individuals earning professional and agricultural income are also subject to the SSC. The contribution is calculated on the net income(s) after tax referred to in Article 267 of the CGI, provided this amount is equal to or greater than one million (1,000,000) dirhams.
Since the 2022 Finance Act, salary income is no longer subject to the SSC. Only professional income and taxable agricultural income remain within the scope of this contribution.
Social Solidarity Contribution Rates
The 2023 Finance Act standardised the rates applicable to both individuals and legal entities subject to Corporate Tax. The current schedule is as follows (Article 269 of the CGI):
| Amount of profit or income subject to the contribution (in dirhams) | Contribution rate |
|---|---|
| From one million to less than 5 million | 1.5% |
| From 5 million to less than 10 million | 2.5% |
| From 10 million to less than 40 million | 3.5% |
| 40 million and above | 5% |
It is important to note that these rates apply on a proportional basis to the entire profit or income amount, not progressively by bracket. For example, a company with a net profit of 6 million dirhams will be subject to the 2.5% rate on the full amount.
Tax Base Calculation for the SSC
For Companies (Article 268 of the CGI)
The SSC is calculated on the net taxable profit used for computing Corporate Tax, as reported in the annual tax return. This profit must be equal to or greater than one million dirhams for the last closed fiscal year.
It is worth noting that the tax base is the net profit before the carry-forward of tax losses and before applying the Corporate Tax rate schedule. It is the same figure that appears in the company’s tax filing package.
For Individuals
The contribution is calculated on the total annual net-of-tax income from Moroccan sources. Specifically:
- Professional income: the SSC applies to the net book profit or the taxable base of professional income, minus the amount of Income Tax due.
- Taxable agricultural income: the contribution applies to the net book profit minus the amount of Income Tax due.
Filing and Payment of the SSC
Filing Obligations for Companies
Companies subject to the SSC must file a return within three months of the close of the fiscal year, electronically via the SIMPL-IS platform. For companies whose fiscal year coincides with the calendar year, the deadline is therefore 31 March of the following year.
The return must state the net profit used as the calculation base (Article 268 of the CGI) and the corresponding contribution amount. Payment is due within the same deadline as the filing.
Filing Obligations for Individuals
Individuals earning professional and/or agricultural income must file their return electronically via the SIMPL-IR platform. The return must specify the net-of-tax income(s) and the corresponding contribution amount.
Practical Calculation Example
Consider an LLC whose net taxable profit for fiscal year 2024 amounts to 8,000,000 MAD. This amount falls within the 5 to 10 million dirham bracket. The applicable rate is therefore 2.5%.
The SSC amount will be: 8,000,000 x 2.5% = 200,000 MAD.
This contribution must be declared and paid by 31 March 2025 (for a fiscal year ending 31 December 2024).
For an individual with a net-of-tax professional income of 3,000,000 MAD, the applicable rate is 1.5%, resulting in an SSC of 45,000 MAD.
Relationship Between the SSC and Corporate Tax
The social solidarity contribution is a levy that is separate and independent from Corporate Tax. It is neither deducted from nor added to the IS. Both taxes coexist and are calculated separately based on the same net taxable profit.
In practice, a company subject to Corporate Tax will need to pay two separate levies: the IS itself according to the rates in force, and the SSC according to the schedule above, provided its profit exceeds the one-million-dirham threshold.
Non-Deductibility of the SSC
Article 11 IV of the General Tax Code is unequivocal: the amount of the social solidarity contribution on profits and income is not deductible from taxable income. This levy cannot therefore be treated as an expense that would reduce taxable profits.
This non-deductibility represents a real additional burden for businesses, as the SSC is paid from after-tax profits. If it has been recorded as an expense, it must be added back to taxable income.
Accounting Treatment of the SSC
According to the opinion of the Moroccan Institute of Chartered Accountants, the social solidarity contribution should be recorded as an income tax rather than an operating expense. The recommended journal entries are as follows:
- Debit: Account 6701 - Tax on profits (or a dedicated sub-account)
- Credit: Account 4453 - State, social solidarity contribution
When the actual payment is made:
- Debit: Account 4453 - State, SSC
- Credit: Account 5141 - Bank
It is essential to ensure the add-back of the SSC amount in the reconciliation table from accounting profit to taxable profit, since this expense is not tax-deductible.
Exemptions and Exclusions
The following are excluded from the scope of the social solidarity contribution:
- Permanently exempt companies: those benefiting from a permanent exemption from Corporate Tax;
- Below-threshold businesses: those whose net profit is below one million dirhams;
- Salary income: excluded from the SSC since 2022.
However, companies benefiting from temporary exemptions or reduced Corporate Tax rates remain subject to the SSC as long as their net profit exceeds the one-million-dirham threshold.
Recent Changes: 2026 Finance Act
The 2026 Finance Act has extended the social solidarity contribution for fiscal years 2026, 2027, and 2028, under the same terms as those in force on 31 December 2025. The rates, thresholds, and calculation rules remain unchanged.
This extension is part of Morocco’s ongoing fiscal policy aimed at mobilising additional resources to fund social programmes, particularly the generalisation of social protection coverage.
For more information, download the Circular 731 on the 2021 Finance Act.
For a consultation on your specific situation, request a quote online.
IS + SSC: what is the total tax impact on your company? Our Corporate Tax Rate Calculator factors in the social solidarity contribution to give you a complete picture of your tax burden.
Frequently Asked Questions
Who is subject to the social solidarity contribution (SSC) in Morocco?
Companies subject to Corporate Tax with a net taxable profit of at least one million dirhams are liable for the SSC, as well as individuals earning professional or agricultural income of at least one million dirhams. Companies with a permanent Corporate Tax exemption and salary income are excluded from this contribution.
What are the SSC rates in Morocco?
The rates are proportional (not progressive) and depend on the profit or income amount: 1.5% for 1 to 5 million MAD, 2.5% for 5 to 10 million MAD, 3.5% for 10 to 40 million MAD, and 5% for 40 million MAD and above. The rate applies to the entire amount, not by bracket.
Is the social solidarity contribution deductible from taxable income?
No, the SSC is explicitly non-deductible under Article 11 IV of the General Tax Code. If it has been recorded as an expense, it must be added back to taxable income in the reconciliation table. This represents an additional burden as the contribution is effectively paid from after-tax profits.
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