Definition
What this is about
A social solidarity contribution on profits and income is levied on, first, companies within the meaning of article 2-III — excluding those permanently exempt from corporate income tax — and, second, individuals holding the income defined in articles 30 (1° and 2°) and 46 and subject to income tax under the actual net income regime art. 267 GTC.
It is neither a supplement to income tax nor a social security contribution: it is a separate levy, with its own base, its own rate and its own due date. The provisions of the code on collection, audit, disputes, penalties and limitation periods in respect of corporate income tax or income tax nevertheless apply to it art. 272 GTC.
Scope
Who is concerned
For individuals, the scope is closed on two counts: by the nature of the income and by the tax regime. The following are covered:
- Business profits under article 30-1°: commercial, industrial and craft occupations; property developers, land subdividers, property dealers; professional occupations and any other occupation.
- Income under article 30-2°: income of a recurring nature that does not fall within one of the categories of income listed in article 22 (2° to 5°).
- Agricultural income under article 46: profits realised by a farmer or livestock breeder and arising from the operation of a crop or animal production cycle.
- And, in every case, the actual net income regime.
The consequence is decisive and often overlooked: employees, pensioners, landlords, holders of income and gains from securities, as well as taxpayers under the simplified net income regime, the single business contribution or the auto-entrepreneur regime, are not concerned, whatever the amount of their income.
Applicable rules
Threshold, base and rates
For individuals, the contribution is calculated on the basis of the income net of tax referred to in article 267, equal to or greater than 1,000,000 dirhams, in respect of the last closed financial year art. 268 GTC. The threshold is therefore assessed after tax, not on gross income or on taxable global income.
It is calculated using proportional rates art. 269 GTC. The table in the code sets the amount subject to the contribution against the applicable rate:
The four rates
From one million to less than 5 million dirhams: 1.5 %.
From 5 million to less than 10 million: 2.5 %.
From 10 million to less than 40 million: 3.5 %.
From 40 million upwards: 5 %.
Proportional, not banded
The code describes these rates as "proportional" and applies each of them to the amount of the profit or income subject to the contribution, not to a fraction of that amount. The relevant rate therefore applies to the whole of the base.
No relief or smoothing mechanism is provided for at the entry to a band.
The return is filed electronically, using a form drawn up by the authorities, and states the amount of the income net of tax together with that of the corresponding contribution art. 270 GTC. Individuals and companies pay the contribution spontaneously at the same time as that return art. 271 GTC. It applies in respect of the years 2022 to 2028 art. 273 GTC.
The amount of the contribution is not among the deductible expenses. The expenses referred to in article 11 are not deductible from actual net income art. 36 GTC, and that article expressly excludes the amount of the social solidarity contribution on profits and income art. 11-IV GTC.
Deadlines and limitation periods
The timeline
- Close of the financial year
The base is determined in respect of the last closed financial year, on the income net of tax art. 268.
- Before 1 June
Electronic filing, for individuals, for each year concerned art. 270. Companies are subject to a different deadline, within three months of the close of their financial year.
- At the same time
Spontaneous payment of the amount of the contribution, together with the return art. 271.
- Years 2022 to 2028
Period of application of the contribution art. 273. No extension beyond that point appears in the code in its 2026 edition.
- Until 31 December of the 4th year
The income tax limitation rules apply to the contribution art. 272, including full liability for years never declared, subject to a limit of ten years art. 232-VIII-15°.
The cross-reference in article 272 is general: it covers collection, audit, disputes, penalties and limitation periods, without the code itself governing how they apply to the contribution.
Documents and supporting evidence
The elements of the file
The file rests on the following elements:
- The elements establishing the tax regime: documents showing that the business or agricultural income falls under the actual net income regime, the condition for coming within the scope art. 267.
- The elements used to determine the base: accounting and tax documents for the last closed financial year making it possible to establish the income net of tax referred to in article 267 art. 268.
- The reporting elements: the amount of the income net of tax and the amount of the contribution, two items that the code itself requires the electronic return to state art. 270.
This list is indicative; the exact composition of the file depends on the circumstances.
Points requiring attention
What can cause a file to fail
- Extending the scope beyond the text: for individuals, the contribution covers only the income under articles 30 (1° and 2°) and 46 taxed under the actual net income regime art. 267.
- Assessing the threshold before tax: the base and the one-million-dirham threshold relate to the income net of tax for the last closed financial year art. 268.
- Reasoning in bands: the code adopts proportional rates applied to the amount subject to the contribution; crossing a band changes the rate applicable to the whole.
- Underestimating the penalties: the cross-reference in article 272 is general — it makes the penalties provided for in respect of corporate income tax or income tax applicable to the contribution, in particular those under art. 184 and 208. The code does not set out how they are to be calculated for the contribution: article 184 does not list the return under article 270 among those it covers.
Two contributions bearing the same name coexist in the code and are frequently confused. The one dealt with here is the social solidarity contribution on profits and income, under articles 267 to 273. A second, independent one is the social solidarity contribution on self-supplies of construction of a personal dwelling, under articles 274 and following. Neither its base, nor its tariff, nor its deadlines can be transposed.
We take the file in hand
Aurion determines whether your situation falls within the scope of the contribution, settles the applicable base and rate and files the return with the competent authorities. We stand behind the amounts declared and follow the file through to its conclusion. Mixed income, changes of tax regime and earlier financial years fall under the same engagement. The result is a documented and defensible position.
Have my situation reviewed- General Tax Code, 2026 edition — art. 11-IV, 30 (1° and 2°), 36, 46, 184, 208, 232-VIII-15°, 267 to 273; art. 274 to 279 for the separate contribution on self-supplies
- Finance Act no. 76-21 for the 2022 budget year — introduction of title III of book III
- Finance Act no. 50-22 for the 2023 budget year — base for companies and reporting obligations under art. 270 (two paragraphs)
- Finance Act no. 50-25 for the 2026 budget year — period of application extended to the years 2022 to 2028 (art. 273)
Page updated as at 20 August 2026. The amounts and time limits cited are those of the General Tax Code in its 2026 edition.
