The 2026 Finance Act extends the social solidarity contribution on profits and income for a further three years. The scheme therefore continues to apply in 2026, 2027 and 2028 under the rules in force at the end of 2025.
Individuals concerned
The contribution targets, in particular, individuals whose professional or agricultural income is determined under the actual net income regime. Income net of tax must reach or exceed one million dirhams. Persons falling under the simplified net income regime, the single professional contribution or the auto-entrepreneur regime are not covered by this aspect.
The rates are progressive according to the level of income or profit: 1.5% from 1 to under 5 million dirhams, 2.5% from 5 to under 10 million, 3.5% from 10 to under 40 million and 5% from 40 million upwards.
Filing and payment
For the individuals concerned, the return and the voluntary payment must be made before 1 June each year. The rules on collection, audit, disputes, penalties and limitation periods applicable to income tax are transposed to this contribution.
The threshold must be assessed on the basis of the relevant net income after income tax has been determined, not on turnover alone. Taxpayers close to a threshold should document the calculation, plan for the cash-flow impact and check that the separate return has indeed been filed.
Sources
- Directorate General of Taxation — Circular note no. 737 on the tax measures of Finance Act no. 50-25 for budget year 2026, 2026-03-09.
- Directorate General of Taxation — Circular note no. 737 — full text (74 pages), 2026-02-27.
- Le Desk — Finance Act 2026: all the tax measures explained by the DGI, 2026-02-27.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.