Social solidarity contribution (CSS) in Morocco: who pays and how much in 2026?
The social solidarity contribution (contribution sociale de solidarité, CSS) on profits is due, in addition to corporate income tax (impôt sur les sociétés, IS), from companies whose net taxable profit (bénéfice net fiscal) reaches 1,000,000 MAD, at a proportional rate of between 1.5% and 5% applied to the entire profit (Articles 267 to 273 of the General Tax Code, CGI). The 2026 Finance Law (Law No. 50-25) extended it for the 2026, 2027 and 2028 financial years, on the same terms as those in force on 31 December 2025, and it is declared and paid within 3 months of the end of the financial year. Companies whose profit is below this threshold, which is the case for the vast majority of very small businesses and SMEs (TPE and PME), are not liable for it.
The essentials in 6 points
In shortTexts: Articles 267 to 273 of the CGI, extension for 2026, 2027 and 2028 by the 2026 Finance Law (Law No. 50-25)
Scope: companies subject to IS whose net taxable profit is equal to or greater than 1,000,000 MAD; natural persons under the actual net income regime (résultat net réel) whose profit reaches the same threshold
Proportional rates: 1.5% from 1 million to less than 5 million MAD; 2.5% from 5 million to less than 10 million MAD; 3.5% from 10 million to less than 40 million MAD; 5% from 40 million MAD, applied to the entire profit
Combined with IS: the CSS is payable in addition to IS (20%, 35% or 40% under Article 19 of the CGI) and is not deductible from taxable income
Filing and payment: within 3 months of the end of the financial year, by electronic filing and online payment on SIMPL
Penalties: surcharges for late filing (Article 184 of the CGI) and penalties for late payment (Article 208 of the CGI)
the information provided in this article is for information purposes only and does not constitute personalized legal advice. As the scheme may be amended by each Finance Law, we recommend that you consult a qualified chartered accountant and refer to the Finance Law in force for the financial year concerned before any application. Charikaty provides experts to support you: contact us for free advice.
Where does the CSS come from and what is it for?
Historical background
The CSS was introduced by Finance Law No. 115-12 for the year 2013 as an exceptional and temporary contribution (financial years 2013 to 2015), targeting the most profitable companies and certain high incomes. It was then reintroduced in successive forms:
| Finance Law | Financial years covered | Main features |
|---|---|---|
| LF 2013 (Law No. 115-12) | 2013 to 2015 | High-profit companies and high-income natural persons |
| LF 2019 (Law No. 80-18) | 2019 and 2020 | Companies whose net profit reaches 40 million MAD, rate of 2.5% |
| LF 2021 (Law No. 65-20) | 2021 | Threshold lowered to 1 million MAD, schedule from 1.5% to 3.5%; natural persons from 240,000 MAD of income |
| LF 2022 (Law No. 76-21) | 2022 | Renewal and adjustment of the scheme |
| LF 2023 (Law No. 50-22) | 2023 to 2025 | Current schedule from 1.5% to 5% in four brackets; natural persons under the actual net income regime from 1 million MAD |
| LF 2026 (Law No. 50-25) | 2026 to 2028 | Extension on the same conditions as 2025 |
Its codification in Articles 267 to 273 of the CGI gives it a stable framework, with each Finance Law able to extend, adjust or repeal its parameters (thresholds, rates, period of application).
Rationale of the scheme
The CSS follows a logic of tax solidarity:
- Making highly profitable companies contribute beyond ordinary IS
- Capturing a share of the economic rent in particularly profitable sectors (financial services, telecommunications, certain industries)
- Contributing to the financing of social policies, in particular the generalization of social protection (AMO, direct social assistance)
Which companies must pay the CSS?
Companies concerned
The CSS is due from companies subject to IS, subject to the exclusions below, whose net taxable profit for the last financial year closed is equal to or greater than 1,000,000 MAD (Article 267 of the CGI).
The following are not liable for the CSS:
- Companies permanently exempt from IS (Article 6-I-A of the CGI)
- Companies carrying on their activities in industrial acceleration zones and service companies holding Casablanca Finance City status (exclusions provided for by Article 267 of the CGI; to be checked for each financial year in the DGI circular note [note circulaire])
- Companies whose net taxable profit is below 1,000,000 MAD, which includes most newly formed companies and loss-making companies
- Businesses subject to income tax (IR) outside the actual net income regime (simplified net income regime [résultat net simplifié], single professional contribution [contribution professionnelle unique], auto-entrepreneur)
The threshold is assessed financial year by financial year: a company may be liable one year and no longer be liable the following year.
How does the CSS combine with IS?
The LF 2023 structural reform
The 2023 Finance Law launched a reform of IS rates over 4 financial years (2023 to 2026), traced in our guide on the convergence of IS rates 2023-2026. In 2026, IS is 20% below 100,000,000 MAD of net taxable profit, 35% from that threshold and 40% for credit institutions, Bank Al-Maghrib, the CDG and insurance and reinsurance companies (Article 19 of the CGI), as detailed in our guide on corporate income tax rates in Morocco in 2026.
The CSS was not absorbed by this reform; it is cumulative with IS at the rate of 20%, 35% or 40%. For a company making a profit of 50 million MAD, the combined burden thus amounts to 20% IS and 5% CSS, i.e. 25% of net taxable profit.
Combined reading
For a given financial year, the company must read together:
| Text | Subject |
|---|---|
| Article 19 of the CGI | Applicable IS rate |
| Articles 267 to 273 of the CGI | Scope, base, rate, filing and payment of the CSS |
| Finance Law for the year | Extension or adjustment of the CSS (Article 273: period of application) |
As the 2026 Finance Law set the period of application until 31 December 2028, the parameters below apply to the 2026, 2027 and 2028 financial years, unless there is a new legislative amendment.
What is the CSS rate in 2026?
Taxable base (companies)
The CSS base is the net taxable profit used to calculate IS, i.e. the taxable income of the last financial year closed after offsetting carried-forward losses (Article 268 of the CGI). It is the profit before IS, not the net accounting income.
2026 schedule
The rates are proportional and not progressive by bracket: the rate of the bracket reached applies to the entire net profit (Article 269 of the CGI).
| Net taxable profit (MAD) | CSS rate |
|---|---|
| Less than 1,000,000 | Not liable |
| From 1,000,000 to less than 5,000,000 | 1.5% |
| From 5,000,000 to less than 10,000,000 | 2.5% |
| From 10,000,000 to less than 40,000,000 | 3.5% |
| 40,000,000 and above | 5% |
Example: a company whose 2026 net taxable profit amounts to 6,000,000 MAD owes CSS of 150,000 MAD (6,000,000 × 2.5%), in addition to IS of 1,200,000 MAD (20%). A company whose profit is 999,999 MAD owes nothing.
Non-deductibility
The CSS is not deductible from taxable income. If it has been recorded as an expense, it must be added back on the statement reconciling accounting income to taxable income (état de passage du résultat comptable au résultat fiscal). Nor can it be offset against IS or the minimum contribution (cotisation minimale).
How do you declare and pay the CSS?
General arrangements
- The CSS is calculated by the company itself on the basis of the net taxable profit declared for IS
- It is the subject of a specific return filed electronically (SIMPL-IS) within 3 months of the end of the financial year (Article 270 of the CGI), i.e. before 31 March for a financial year ending on 31 December, at the same time as the tax return on taxable income (Article 20 of the CGI)
- It is paid spontaneously within the same time limit, by online payment (Article 271 of the CGI), with no instalments during the financial year
For the natural persons concerned, the return and spontaneous payment are made on SIMPL-IR before 1 June of the following year.
Standard penalties
In the event of failure, delay or underpayment:
- Late or incomplete return: surcharge of 5% if the delay does not exceed 30 days, 15% beyond that, 20% in the event of an ex officio assessment (imposition d'office) (Article 184 of the CGI)
- Late payment: penalty of 10% (reduced to 5% if payment is made within 30 days), surcharge of 5% for the first month of delay then 0.5% per additional month or part of a month (Article 208 of the CGI)
- Additional penalties in the event of concealment or fraud
How can you anticipate the CSS?
Legislative monitoring
As the CSS is renewed by period (currently until 31 December 2028), it is essential to:
- Follow each annual Finance Law and its provisions on the CSS
- Read the DGI circular note commenting on the Finance Law
- Anticipate the obligations for the coming financial year as soon as the forecast accounts are drawn up
Budget planning
For companies likely to reach the 1 million MAD threshold:
- Simulate the IS + CSS burden on the basis of the provisions in force, taking into account the threshold effect (a profit of 5,000,000 MAD is taxed at 2.5% on the whole amount, compared with 1.5% at 4,999,999 MAD)
- Provision the charge in the forecast financial statements and in the March cash flow
- Coordinate with the investment and depreciation policy, as deductible expenses reduce the net taxable profit and therefore the base, in strict compliance with the CGI
Interaction with incentive regimes
Special regimes affect IS and, for some of them, the scope of the CSS:
| Regime | Impact |
|---|---|
| Industrial Acceleration Zones (Law 19-94) | IS: exemption for 5 years then 20%; companies excluded from the scope of the CSS (Article 267 of the CGI) |
| Casablanca Finance City (Decree-Law No. 2-20-665) | IS: exemption for 5 years then 20%; service companies holding CFC status excluded from the scope of the CSS |
| Investment Charter (Framework Law 03-22) | Investment grants with no impact on the CSS |
| Service exporters | Standard IS at 20% in 2026; CSS due once the threshold is reached |
These regimes are presented in our guides on tax incentives for setting up a company and on Casablanca Finance City status.
What accounting obligations apply to justify the CSS?
- Retention of supporting documents and returns for 10 years (Article 211 of the CGI; Law 9-88)
- Bookkeeping in accordance with Law 9-88 and the CGI (see the accounting obligations of Moroccan companies); from 2026, an electronic accounting entries file compliant with Opinion No. 24 of the National Accounting Council (Conseil National de la Comptabilité)
- Justification of the net taxable profit, the losses offset and the add-backs in the event of an audit
How does Charikaty simplify CSS management?
To set up a company and keep it compliant with the CSS, here is what you need: a duly registered company, accounts that establish the net taxable profit and electronic filings on SIMPL within the deadlines. With Charikaty, you do everything online. Charikaty is a private Moroccan legal-tech platform that sets up your company 100% online (SARL, SARL AU, SAS, SA) and then supports you with its legal compliance. More than 250 companies have already been set up with Charikaty. For the CSS, our accounting service puts you in touch with chartered accountants (experts-comptables) registered with the OEC (Law 15-89) who handle monitoring of the Finance Laws, simulation of the combined IS + CSS burden and electronic filings on SIMPL within the deadlines. For a newly formed company, the 1 million MAD profit threshold is generally not reached in the first years: we help you anticipate when it will be.
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