Key takeaways: The 2026 Moroccan tax calendar includes dozens of deadlines that must be met to avoid automatic surcharges. CIT (4 installments + tax return package), annual income tax, monthly or quarterly VAT, business tax, monthly CNSS: this article summarizes all key dates month by month for fiscal years ending December 31, 2025, along with best practices to ensure no deadline is missed.
Why a Tax Calendar Is Essential
The Moroccan tax system requires companies to meet a large number of filing obligations throughout the year. A simple oversight can trigger a late-filing surcharge of 5% to 20% (Art. 184 of the CGI) and, for late payment, a penalty of 10% plus 5% for the first month and 0.50% per additional month (Art. 208 of the CGI).
For companies whose fiscal year coincides with the calendar year (closing on December 31), deadlines follow a well-defined rhythm. This calendar is your reference tool for 2026.
Month-by-Month Calendar
January 2026
| Deadline | Obligation | Details |
|---|---|---|
| January 31 | Business tax (TP) declaration | Declaration of taxable elements for 2026. The TP is calculated on the rental value of professional fixed assets (3% of the cost price of equipment and property). |
| January 31 | VAT for December 2025 | Filing and payment of December VAT (monthly regime). |
| January 31 | CNSS for December 2025 | Filing and payment of December social contributions. Since 2025, CNSS is monthly. |
February 2026
| Deadline | Obligation | Details |
|---|---|---|
| February 28 | VAT for January 2026 | Filing and payment (monthly regime). |
| February 28 | CNSS for January 2026 | Monthly filing and payment. |
| February 28 | Statement of remuneration paid to third parties | Declaration of fees, commissions, and brokerage paid in 2025. |
March 2026
| Deadline | Obligation | Details |
|---|---|---|
| March 31 | CIT tax return package | Filing of the CIT fiscal result declaration (balance sheet, income statement, appendices) for the fiscal year ending 12/31/2025. Deadline: 3 months after closing (Art. 20 of the CGI). |
| March 31 | CIT balance due | Payment of the remaining CIT after deducting provisional installments paid, before the filing deadline expires (Art. 170-IV of the CGI). |
| March 31 | Annual income tax return | Filing of the annual income tax return for 2025 income. |
| March 31 | CIT — 1st provisional installment | Payment of the 1st CIT installment equal to 25% of the previous year’s CIT. |
| March 31 | Form 9421 | Filing of the payroll and salary statement for staff remuneration paid in 2025. |
| March 31 | VAT for February 2026 | Filing and payment (monthly regime). |
| March 31 | CNSS for February 2026 | Monthly filing and payment. |
April 2026
| Deadline | Obligation | Details |
|---|---|---|
| April 30 | VAT for March 2026 | Filing and payment (monthly regime). |
| April 30 | CNSS for March 2026 | Monthly filing and payment. |
| April 30 | VAT — Q1 quarterly return | For companies under the quarterly regime: VAT for the 1st quarter of 2026. |
May 2026
| Deadline | Obligation | Details |
|---|---|---|
| May 31 | VAT for April 2026 | Filing and payment (monthly regime). |
| May 31 | CNSS for April 2026 | Monthly filing and payment. |
June 2026
| Deadline | Obligation | Details |
|---|---|---|
| June 30 | CIT — 2nd provisional installment | Payment of the 2nd installment (25% of the previous year’s CIT). |
| June 30 | VAT for May 2026 | Filing and payment (monthly regime). |
| June 30 | CNSS for May 2026 | Monthly filing and payment. |
July 2026
| Deadline | Obligation | Details |
|---|---|---|
| July 31 | VAT for June 2026 | Filing and payment (monthly regime). |
| July 31 | CNSS for June 2026 | Monthly filing and payment. |
| July 31 | VAT — Q2 quarterly return | VAT for the 2nd quarter (quarterly regime). |
August 2026
| Deadline | Obligation | Details |
|---|---|---|
| August 31 | VAT for July 2026 | Filing and payment (monthly regime). |
| August 31 | CNSS for July 2026 | Monthly filing and payment. |
September 2026
| Deadline | Obligation | Details |
|---|---|---|
| September 30 | CIT — 3rd provisional installment | Payment of the 3rd installment (25% of the previous year’s CIT). |
| September 30 | VAT for August 2026 | Filing and payment (monthly regime). |
| September 30 | CNSS for August 2026 | Monthly filing and payment. |
October 2026
| Deadline | Obligation | Details |
|---|---|---|
| October 31 | VAT for September 2026 | Filing and payment (monthly regime). |
| October 31 | CNSS for September 2026 | Monthly filing and payment. |
| October 31 | VAT — Q3 quarterly return | VAT for the 3rd quarter (quarterly regime). |
November 2026
| Deadline | Obligation | Details |
|---|---|---|
| November 30 | VAT for October 2026 | Filing and payment (monthly regime). |
| November 30 | CNSS for October 2026 | Monthly filing and payment. |
December 2026
| Deadline | Obligation | Details |
|---|---|---|
| December 31 | CIT — 4th provisional installment | Payment of the 4th and final installment (25% of the previous year’s CIT). |
| December 31 | VAT for November 2026 | Filing and payment (monthly regime). |
| December 31 | CNSS for November 2026 | Monthly filing and payment. |
CIT Installment Summary for 2026
For a company that paid 200,000 MAD in CIT for the 2025 fiscal year:
| Installment | Deadline | Amount |
|---|---|---|
| 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 |
| Total installments | 200,000 MAD |
The balance (positive or negative) will be settled in April 2027 when the 2026 tax return package is filed.
Recurring Monthly Obligations
Two obligations recur every month without exception:
Monthly VAT
Companies subject to the monthly filing regime (turnover > 1,000,000 MAD) must file their VAT return and pay the amount due before the end of the month following the relevant period.
Monthly CNSS
Since 2025, all companies file and pay their CNSS contributions on a monthly basis. The deadline is set at the 10th of the month following the payroll period.
SIMPL Platform: Your Filing Tool
All tax returns (CIT, income tax, VAT) are filed through the SIMPL (Integrated Online Tax System) platform of the General Tax Directorate. To access it:
- Go to simpl.tax.gov.ma
- Log in with your credentials (tax ID + password)
- Select the return to file
- Enter the amounts and validate
- Proceed with online payment
Your chartered accountant typically has delegated access to manage all your filings.
Best Practices to Never Miss a Deadline
1. Plan at the Start of the Fiscal Year
From January, establish an annual calendar with all deadline dates. Share it with your accounting team and chartered accountant.
2. Anticipate Busy Periods
March and April concentrate a large number of obligations (income tax, 1st CIT installment, Form 9421, tax return package). Prepare these filings from February to avoid last-minute rush.
3. Automate Reminders
Set up alerts on your accounting software or calendar. A reminder 10 days before each deadline provides enough time to prepare and file the return.
4. Entrust Monitoring to Your Chartered Accountant
The chartered accountant simultaneously manages obligations for dozens of clients. They have the tools, SIMPL access, and experience to ensure every deadline is met. It is the best insurance against penalties.
5. Keep Filing Receipts
Each return filed on SIMPL generates a time-stamped acknowledgment of receipt. Systematically keep it as proof of timely filing.
Penalties for Late Filing
| Situation | Penalty |
|---|---|
| Late filing of the return (Art. 184) | 5% (delay ≤ 30 days), 15% (beyond 30 days), 20% (ex officio assessment) of the tax due |
| Late payment (Art. 208) | 10% penalty (reduced to 5% if ≤ 30 days, raised to 20% for VAT and withholding tax) |
| Late-payment surcharge (Art. 208) | 5% for the first month + 0.50% per additional month or fraction of month |
| Failure to file (after formal notice) | Ex officio assessment |
These penalties apply automatically and without formal notice for simple delays. However, ex officio assessment requires an adversarial procedure.
Frequently Asked Questions
When must the CIT tax return package be filed for a fiscal year ending December 31?
The CIT tax return package must be filed within 3 months of the fiscal year closing date (Art. 20 of the CGI). For a fiscal year ending December 31, 2025, the deadline is March 31, 2026 for filing the fiscal result declaration, paying the balance due (Art. 170-IV of the CGI) and filing supplementary documents. There is no additional period until April 30: any filing or payment after March 31 triggers late-payment surcharges.
Has CNSS really been monthly since 2025?
Yes. The 2025 Finance Law established the transition from quarterly to monthly CNSS filing. Each month, the employer must declare salaries paid and pay the corresponding contributions by the 10th of the following month. This measure applies to all companies affiliated with CNSS.
What happens if CIT installments exceed the actual tax due?
If the total of the four provisional installments exceeds the final CIT amount calculated on the tax return, the excess constitutes a tax credit. This credit can be applied against the following year’s installments. If the credit persists after the 4th installment, the company may request a refund or apply it against other taxes.
Never Let a Deadline Slip By
Managing the tax calendar requires rigor and foresight. At Upsilon Consulting, we handle all your filing obligations: monthly VAT, CIT installments, tax return packages, income tax, CNSS, and all ancillary declarations.
Entrust your tax filings to our experts
