What are the tax obligations of a new company in Morocco in 2026?
A new company in Morocco must file its declaration of existence (déclaration d'existence) with the General Directorate of Taxes (Direction Générale des Impôts, DGI) within 30 days of its incorporation (Article 148 of the CGI), which assigns its IF, its ICE and its professional tax identifier; it then files its professional tax registration declaration within 30 days of the start of activity. It then files online on SIMPL its VAT returns every quarter in the first year, its taxable income (résultat fiscal) within 3 months of the year-end and, from the second financial year, 4 IS instalments.
The essentials in 6 points
In shortDeclaration of existence to the DGI within 30 days of incorporation (Art. 148 CGI): assignment of the IF, the ICE and the TP identifier
Professional tax: registration declaration within 30 days of the start of activity, then a 5-year exemption (Law 47-06, Art. 6-II-1°)
VAT: from the first dirham, quarterly returns in the first year, online filing and payment before the end of the following month
IS: return within 3 months of the year-end, 4 instalments from the second financial year, minimum contribution exempt for 36 months
CNSS: company affiliation at the time of incorporation, declaration of employees from the first hire, then monthly declarations and payments on DAMANCOM
Online filing and online payment mandatory on SIMPL; documents kept for 10 years
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.
These obligations arise, from registration, under the General Tax Code (Code Général des Impôts, CGI 2026) and Law No. 47-06 on the taxation of local authorities (collectivités territoriales); in addition, the company's affiliation with the CNSS is obtained at the time of incorporation, and employees must be declared from the first hire. The start-up phase is eased by 5 years of professional tax exemption and 36 months without minimum contribution.
What are the 6 tax obligations of a new company?
1.File the declaration of existence and obtain the IF, the ICE and the professional tax identifier
Every company governed by Moroccan law sends a declaration of existence (déclaration d'existence) to the DGI within 30 days of its incorporation (Art. 148 CGI), failing which a fine of 1,000 MAD applies (Art. 188 CGI). It then obtains, free of charge:
- The tax identifier (identifiant fiscal, IF), which identifies it with the DGI
- The ICE (Identifiant Commun de l'Entreprise, common company identifier, 15 digits, Decree No. 2-11-63), mandatory on invoices
- The professional tax (taxe professionnelle, TP) identifier
These identifiers are issued as part of the registration in the Commercial Register, as explained in how the tax identifier (IF) is assigned when a company is formed: with Charikaty, you receive them with your Commercial Register extract, without travelling. You still need to sign up for the SIMPL online services (online filing and online payment mandatory).
These tax formalities on formation are free of charge; what remains is the OMPIC negative certificate (232.76 MAD online), the filing with the registry (about 1,200 MAD) and the legal publications.
2.Declare the professional tax and benefit from the 5-year exemption
The professional tax (formerly the patente, Law No. 47-06) is based on the rental value of the premises and of the means of production, and not on turnover; its base, its rates by class and its minimum duty are detailed in how the professional tax is calculated.
Good to know: any newly created activity is exempt for 5 years from the year in which the activity starts (Art. 6-II-1°). The exemption is automatic provided that the registration declaration (déclaration d'inscription) has been filed with the DGI within 30 days of the start of activity (Art. 12); no application needs to be sent to the municipality (commune). Its conditions and its end are presented in the 5-year professional tax exemption for new businesses.
3.Declare VAT from the first dirham
There is no 500,000 MAD threshold for companies: they are subject to VAT from the first transaction (Art. 87 et seq. of the CGI). The only thresholds concern retailers (2 million MAD of turnover, Art. 89-I-2°) and small manufacturers and service providers whose activity is mainly manual (500,000 MAD, Art. 91-II-1°). New taxpayers file quarterly, then monthly once the taxable turnover of the previous year reaches 1 million MAD (Art. 108), before the end of the month following the period, even with no transactions ("nil" return). VAT registration and the VAT regimes are detailed in VAT registration and VAT returns in Morocco.
4.Declare and pay IS, the minimum contribution and the instalments
Every capital company (SARL, SARL AU, SAS, SA) is subject to corporate income tax (impôt sur les sociétés) (Art. 19 CGI), whose 2026 scale is set out in the IS rates in Morocco; an overview of the rates of each tax is given in the taxes and duties of a new business.
- Declaration of taxable income (déclaration du résultat fiscal) within 3 months of the year-end (Art. 20 CGI), i.e. before 31 March for a financial year matching the calendar year
- Minimum contribution (cotisation minimale, CM): declared with the taxable income and due even in the event of a loss (Art. 144 CGI), but exempt for the first 36 months of operation; its rate and its minimum amount are explained in how the minimum contribution works
- Instalments: 4 instalments of 25% of the IS of the previous financial year at the end of each quarter (Art. 170 CGI), none being due during the first financial year
5.Declare your employees to the CNSS and withhold IR on salaries
From the first employee, you become an employer (Dahir No. 1-72-184; AMO: Law No. 65-00) and must:
- Register each employee with the CNSS (the company's affiliation being obtained at the time of incorporation), then declare salaries and pay contributions every month on DAMANCOM
- Withhold IR on salaries according to the progressive scale, pay it over to the DGI the following month and file the annual return of wages and salaries before 1 March
The CNSS and AMO contribution rates and the IR scale are presented in the taxes and contributions a new business must pay.
6.Comply with the filing calendar
Each delay is penalized by the surcharges under Articles 184 and 208 of the CGI, and failure to file the declaration of existence by the 1,000 MAD fine under Article 188.
| Obligation | Deadline | Body |
|---|---|---|
| Declaration of existence (IF, ICE, TP) | 30 days after incorporation | DGI |
| TP registration declaration | 30 days after the start of activity | DGI |
| VAT return | Before the end of the month following the quarter (or month) | DGI (SIMPL) |
| IS return and minimum contribution | 3 months after the year-end | DGI (SIMPL) |
| IS instalments (from the 2nd financial year) | End of each quarter | DGI |
| CNSS | Company affiliation at the time of incorporation; declaration of employees from the first hire, then monthly declaration | CNSS (DAMANCOM) |
What is the tax calendar for the first year?
💡 Month 1: Commercial Register extract and IF, ICE and TP identifiers received; SIMPL sign-up; declaration of existence and TP registration declaration
From the first hire: declaration of employees to the CNSS (the company is affiliated at the time of incorporation), then monthly declaration on DAMANCOM and payment of the IR withheld
Each quarter: VAT return and payment before the end of the following month
31 January: declaration of the items taxable for TP (Art. 13 of Law 47-06), even during the exemption
Year-end: declaration of taxable income within 3 months; annual salary return before 1 March; ordinary general meeting (AGO) within 6 months and filing of the accounts with the court registry (greffe) within 30 days; from the second financial year, IS instalments at the end of each quarter
FAQ: The most frequently asked questions
Can I start my business without a tax identifier?
No, a company cannot start without a tax identifier: without an IF or an ICE, it can neither invoice nor sign up for SIMPL, and banks require them to activate the business account. With Charikaty, the IF and the ICE are obtained from the DGI as part of the registration.
Do I have to declare VAT if my turnover is below 500,000 MAD?
Yes, a company is liable for VAT from the first dirham. The 500,000 MAD threshold only concerns small manufacturers and service providers whose activity is mainly manual, and the 2 million MAD threshold concerns retailers.
Does the professional tax exemption apply automatically?
Yes, the professional tax exemption is automatic: provided that the registration declaration has been filed with the DGI within 30 days of the start of activity, no TP assessment roll (rôle) is issued for 5 years. No application to the municipality is necessary.
Do I have to file returns if I do not yet have any turnover?
Yes, a company with no turnover must still file returns: the "nil" VAT return and the annual tax return remain mandatory, even in the event of a loss. The minimum contribution is not due during the first 36 months of operation.
Which documents must I keep and for how long?
A company keeps its invoices, supporting documents, accounting books, payslips, bank statements and tax returns for 10 years (Art. 211 CGI; Art. 22 of Law 9-88).
What are the risks of failing to comply with tax obligations?
Failure to comply with tax obligations exposes the company to a surcharge of 5% (filing delay of less than 30 days), 15% (beyond that) or 20% (ex officio assessment, imposition d'office) under Article 184 of the CGI, to a late payment penalty of 10% increased by 5% for the first month then 0.5% per month (Art. 208 CGI), and to a fine of 1,000 MAD for failure to file the declaration of existence.
How can you check that your company is compliant?
- Declaration of existence filed; IF, ICE and TP identifier received
- Professional tax registration declaration filed (5-year exemption under way)
- SIMPL sign-up completed and first VAT return scheduled
- Company's CNSS affiliation obtained at the time of incorporation; employees declared and DAMANCOM access set up (if employees)
- IS, instalment and minimum contribution deadlines entered in the calendar
- Accounts kept in accordance with the CGNC, documents archived for 10 years, chartered accountant (expert-comptable) or certified accountant (comptable agréé) chosen
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How does Charikaty simplify your tax obligations?
Here is what you need to start out compliant: a declaration of existence, a professional tax registration, a SIMPL sign-up and an up-to-date filing calendar. With Charikaty, you do everything online. Charikaty is a private 100% online company formation platform: we set up your company remotely, including for MRE, and deliver your Commercial Register extract with your IF, ICE and TP identifiers. With our accounting partners and our accounting service, we then put your first obligations in place: SIMPL, professional tax, VAT, CNSS and the calendar of deadlines.
More than 250 companies have already been set up with Charikaty.
- 100% online
- MRE friendly
- WhatsApp support 24/7WhatsApp support
