Tax and social security calendar
The main filing and payment deadlines encountered in the matters handled by the firm, organised by period of the year. This calendar is indicative and not exhaustive: deadlines may be amended or postponed, and only the administration concerned is authoritative.
January
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Housing tax and municipal services tax: declaration of changes31 January
Declaration, for each property, of the changes that occurred during the previous year: completion or addition of construction, change of owner or of use (form ADP060); the partial or total closure of an establishment falls under form ADC180. Source: Housing tax and TSC: management by the DGI becomes fully digital.
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Casablanca Finance City employees: option for the progressive scaleBefore 1 February
Written request addressed to the employer, using the template established by the administration, for the year concerned. Revoking the option follows the same route. Source: CFC: the calculation of the ten-year period is eased for employees.
February - March
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Annual global income return: non-professional incomeBefore 1 March
Filing of the global income return for the previous year by taxpayers with income other than professional income, the tax due being paid spontaneously within the same period (articles 82-I and 173-I). Source: CGI, 2026 edition.
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Annual returns attached to the 1 March timetableBefore 1 March
This deadline covers in particular certain returns for salaries, wages, pensions and life annuities, as well as the annual obligations relating to rental income, to be filed via SIMPL-IR. For 2026, as 1 March fell on a Sunday, the DGI set 2 March as the final deadline. Source: 2025 annual returns: the DGI sets the deadline at 2 March 2026.
April - May
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Foreign-source securities income and gainsBefore 1 April
A specific annual return for income and gains that have not been subject to Moroccan withholding tax, filed together with the payment of the tax and accompanied by the foreign tax supporting documents (article 84 bis). First deadline: before 1 April 2027, in respect of the 2026 year. Source: CGI, 2026 edition, and Foreign securities income: a specific return before 1 April.
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Annual global income return: professional income (RNR, RNS)Before 1 May
Filing of the global income return by taxpayers whose professional income is determined under the actual net result or the simplified net result regime, together with the annexed statements, via SIMPL-IR. Source: CGI, 2026 edition, and Professional income tax: the 2025 annual returns were due before 1 May.
Event-driven deadlines
Some obligations do not follow the calendar year: their time limit runs from a disposal, a payment received or another event specific to the matter.
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Property capital gains: sale of a propertyWithin 30 days
Filing of the return with the tax administration's collection office, where applicable together with the payment of the tax (articles 83-I and 173-I). In the event of expropriation, the time limit runs from receipt of the compensation; certain contributions to a company are subject to a sixty-day time limit (article 83-II). Source: CGI, 2026 edition.
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Prior notice for income tax on property capital gainsWithin 30 days
The electronic request for a prior notice must be filed within thirty days; the administration replies within sixty days and the notice remains valid for six months. Source: Property capital gains: the 2026 MRE guide recalls the prior notice procedure.
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Securities gains: shares not held in an accountWithin 30 days
Payment of income tax after each disposal of securities not held in an account with an authorised financial intermediary; an annual summary return remains required. Source: Securities gains: income tax becomes payable after each disposal.
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Non-resident companies: capital gain on a property sale30 days after the month
Declaration and payment of corporate tax on the gain realised by a non-resident company without an establishment in Morocco, within thirty days following the month of the sale. Source: Non-resident companies: property capital gains must be declared after each sale.
Where a deadline falls on a non-working day, the administration may postpone it, as it did for the annual returns due on 2 March 2026. Recurring social security deadlines, in particular returns and payments to the CNSS, depend on each employer's situation and are not included in this calendar.
To check a date or a procedure, the portals and services of the administrations concerned are listed in the institutional directory. The firm can also review your situation in the light of the applicable calendar.
This calendar is provided for information purposes only and is not exhaustive. Deadlines may be amended, postponed or supplemented by the legislation in force: before taking any step, check the applicable date with the administration concerned.