How do you obtain the professional tax certificate for a new business in Morocco in 2026?
The Professional Tax registration certificate (attestation d'inscription à la taxe professionnelle, often called the "patente certificate") is issued free of charge by the General Directorate of Taxes (Direction Générale des Impôts, DGI), and not by the municipality (commune). For a new company, registration takes place at formation: the TP identifier is assigned by the DGI together with the IF and the ICE (registration declaration within 30 days of the start of activity), then the certificate can be downloaded immediately from the DGI's SIMPL portal or obtained within a few working days from the local tax office.
The essentials in 6 points
In shortDocument: certificate of registration for the Professional Tax (formerly the "patente")
Issued by: the DGI (the municipality receives the revenue from the tax, but issues no certificate)
Prerequisites: registration in the Commercial Register by the commercial court registry (greffe du tribunal de commerce), assignment of the IF, the ICE and the TP identifier by the DGI (registration declaration: Article 12 of Law 47-06, within 30 days of the start of activity)
How to obtain it: online on SIMPL (immediate download for registered users) or at the local tax office
Cost: free; the new activity remains exempt from TP for 5 years
Use: business bank account, public procurement, financing applications, administrative procedures
the information provided in this article is for information purposes only and does not constitute personalized legal advice. We recommend that you consult a qualified legal expert before making any decision. Charikaty provides experts to support you: contact us for free advice.
It proves that the business is entered on the Professional Tax (TP) roll, governed by Law No. 47-06 on the taxation of local authorities, and it is frequently requested by banks, government departments and public contracting authorities. The activity is also exempt from TP for 5 years (Article 6-II-1° of Law 47-06).
What is the Professional Tax certificate?
Role and nature of the document
The Professional Tax certificate is a document issued by the DGI that:
- Confirms the taxpayer's registration on the TP roll under an identification number (TP article number, numéro d'article TP)
- Specifies the establishment concerned, the activity carried on and its class according to the nomenclature annexed to Law 47-06
- Serves as proof of the establishment's tax existence vis-à-vis third parties
Upon cessation of activity, the DGI conversely issues a certificate of removal (attestation de radiation) from the TP roll.
When is the professional tax certificate required?
A new business needs this certificate to:
- Open a business bank account or complete the bank's know-your-customer file: the certificate is among the documents required to open a business bank account
- Bid in public tenders (administrative documents in the bid file)
- Submit a financing application to a bank or a public body (Tamwilcom, Intelaka programme)
- Obtain certain sector-specific authorizations (licences, approvals)
- Prove its tax existence to B2B partners
What steps must be completed before applying for the certificate?
Before applying for the certificate, the business must have completed the formation steps:
| Prior step | Authority | Reference text |
|---|---|---|
| Negative certificate (company name) | OMPIC | Law 13-99; Law 15-95 |
| Registration in the Commercial Register | Commercial court registry | Law 15-95 (Commercial Code) |
| Declaration of existence (déclaration d'existence), assignment of the IF and the ICE (15 digits) | DGI | Article 148 of the CGI; Decree No. 2-11-63 |
| TP registration declaration (within 30 days of the start of activity) and assignment of the TP identifier | DGI | Article 12 of Law 47-06 |
| Company's CNSS affiliation (obtained at the time of incorporation, declaration of employees from the first hire; not required for the TP certificate) | CNSS | Dahir No. 1-72-184 of 27 July 1972 |
Law 88-17 allows all these formalities to be completed electronically, from the OMPIC negative certificate to the assignment of the tax identifier (IF). With Charikaty, they are carried out online as part of the formation: you receive your Commercial Register extract and your IF, ICE and TP identifiers without travelling, then you can apply for your certificate.
How do you apply for the professional tax certificate?
Online on the DGI's SIMPL portal
The TP registration certificate and the certificate of removal are dematerialized. Businesses registered for the DGI's SIMPL e-services (sign-up with the tax identifier) apply online by entering the establishment's TP article number and download the certificate immediately. This route also suits MRE or non-resident directors, who do not have to travel.
At the local tax office
The application can also be filed with the local tax office responsible for the establishment (in principle the registered office or the principal establishment).
Documents generally requested:
- Identity document of the legal representative (manager, president or agent holding a power of attorney)
- Commercial Register extract issued by the commercial court registry
- Copy of the up-to-date articles of association
- Tax identification certificate (IF and ICE)
- TP article number or copy of the registration declaration
- For older businesses: proof of payment of previous tax rolls
Free of charge and processing time
Issuance of the certificate is free of charge. It is immediate online; at the counter, generally allow a few working days.
What does the professional tax certificate contain?
The TP certificate generally includes:
- Identification of the taxpayer: company name (raison sociale), IF, ICE, RC number
- The establishment's TP article number
- Address of the establishment (registered office or place of business)
- Activity carried on and class (C1, C2 or C3) according to the nomenclature of Law 47-06
- Start date of activity, which serves as the starting point for the 5-year exemption
- Date of issue and reference of the issuing office
What does the certificate prove during the 5-year exemption?
During its first 5 years, the new activity is exempt from TP (Article 6-II-1° of Law 47-06): no tax assessment notice is issued, but the company remains required to declare its taxable items no later than 31 January of the year following the start of activity (Article 13), to display its TP number in each establishment (Article 14) and to mention it on its invoices together with the IF and the ICE (Article 145 of the CGI); the conditions, exclusions and end of this exemption are detailed in our guide to the 5-year professional tax exemption. The registration certificate then proves that the establishment is duly registered; if a third party requires proof that the business is up to date with its obligations, attach the tax compliance certificate (attestation de régularité fiscale).
What other tax certificates may you be asked for?
The TP certificate is only one of the certificates that a business may hold:
| Certificate | Issued by | Purpose |
|---|---|---|
| TP registration certificate | DGI (SIMPL or counter) | Entry of the establishment on the TP roll |
| Tax identification certificate | DGI | The business's IF and ICE |
| Tax compliance certificate | DGI (SIMPL or counter) | Up-to-date status with regard to taxes (IS, IR, VAT); required to be less than 6 months old to avoid the increased VAT withholding at source |
| TP certificate of removal | DGI | Cessation of activity of the establishment |
| CNSS affiliation certificate | CNSS | Affiliation and up-to-date social security contributions |
| Commercial Register extract | Commercial court registry | Legal status of the company |
Depending on the recipient, several certificates may be required at the same time.
What are the risks of not filing the professional tax registration declaration?
Failure to file or late filing of the registration declaration or of the taxable items, or a false declaration, exposes the business to a 15% surcharge provided for by Law 47-06, calculated on the tax due or on the tax that would have been due in the absence of the exemption, and to a back-assessment of the tax if the conditions for the exemption are not met. Regularize your situation before any application for a certificate.
How does Charikaty make it easier to obtain your tax certificates?
Here is what you need to obtain the professional tax certificate: a company registered in the Commercial Register and its IF, ICE and TP identifiers, then a SIMPL sign-up to download it online. With Charikaty, you do everything online. Charikaty is a private Moroccan legal-tech platform: with our online SARL formation service, we set up your company 100% online (OMPIC negative certificate, articles of association signed by advanced electronic signature, filing of the application with the commercial court registry) and give you your Commercial Register extract with your IF, ICE and TP identifiers assigned by the DGI. With our accounting partners, we set up your first tax obligations and help you obtain your certificates on SIMPL.
More than 250 companies have already been set up with Charikaty.
FAQ: Professional Tax certificate
Is the certificate issued by the municipality or by the DGI?
The professional tax certificate is issued by the DGI, on SIMPL or at the local tax office. The municipality is the beneficiary of the tax revenue, but the DGI manages registrations, tax rolls and certificates.
Is there a fee for the certificate?
No, the professional tax certificate is free of charge, online and at the counter alike.
How long does it take to obtain?
The professional tax certificate can be downloaded immediately on SIMPL by registered users; at the counter, generally allow a few working days.
Does the certificate have a period of validity?
The professional tax certificate reflects the situation at the date of issue. For financing or a public contract, provide a recent certificate, in line with the time limit required by the recipient.
Does an auto-entrepreneur business (Law 114-13) need a TP certificate?
The auto-entrepreneur, registered in the national auto-entrepreneur register, carries on an activity that is subject to TP and exempt for 5 years like any new activity; they can request a certificate from the DGI if a third party requires one.
I have lost my certificate: what should I do?
A lost professional tax certificate can be reissued from SIMPL if you are a registered user; otherwise, request a new one from the same tax office.
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