I. IS Rates Applicable in 2026
In 2026, the Moroccan system completes its transition to a simplified structure. Unlike previous reform years, almost all brackets below 100 million dirhams (MAD) converge to a single rate.
| Company Category / Taxable Net Profit (TNP) | IS Rate 2026 |
|---|---|
| General Case (Common Law) | |
| - TNP < 100,000,000 MAD | 20% |
| - TNP ≥ 100,000,000 MAD | 35% |
| Industrial Companies (TNP < 100M MAD) | 20% |
| Financial and Insurance Sector | 40% |
| Industrial Acceleration Zones (ZAI) and CFC | 20% |
Key Vigilance Points on Rates
- 100M MAD Threshold: A company subject to 35% can only return to 20% if profit remains below 100M MAD for three consecutive fiscal years.
- Non-Current Products Exception: If exceeding 100M MAD is exclusively due to asset disposal capital gains, the 35% rate only applies to that specific year.
II. Provisional Installment Regime in 2026
1. Derogatory Calculation Rule (Transitional Period)
During the 2023-2026 period, installments are not calculated based on the previous year's tax paid, but according to IS rates applicable to the current fiscal year.
For 2026, each installment equals 25% of theoretical IS calculated by applying 2026 rates to the reference year (2025) profit.
2. Payment Calendar
1st Installment
March 31, 2026
2nd Installment
June 30, 2026
3rd Installment
September 30, 2026
4th Installment
December 31, 2026
3. Exemption from Payment
If a company estimates that installments already paid meet or exceed the total tax due for 2026, it may exempt itself from remaining payments by filing an exemption declaration 15 days before the deadline.
III. Tax Liquidation and Regularization
Final liquidation occurs upon filing the tax return, normally before March 31, 2027 (for fiscal years coinciding with the calendar year).
Additional Tax Case
If IS due per 2026 actual results exceeds installments paid, the company must pay the balance upon return filing.
⚠️ Caution: A surcharge and penalty apply if the gap between tax due and installments paid exceeds 10%.
Overpayment Case
If installments paid in 2026 exceed actual tax due:
- The excess is automatically credited to the first due installment of 2027
- In case of activity cessation, the excess is refunded within three months
Key Points to Remember for 2026
Simplified structure: 20% / 35% / 40%
Installments calculated on 2026 rates
Calendar: 03/31, 06/30, 09/30, 12/31
Exemption possible 15 days before deadline
Final regularization before March 31, 2027
Overpayment credited on 2027 installments
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Summary Table — IS Liquidation 2026
| Step | Description | Deadline |
|---|---|---|
| 2026 Installments | 4 payments of 25% each | 03/31, 06/30, 09/30, 12/31 |
| Exemption | Declaration if installments sufficient | 15 days before deadline |
| Final Liquidation | Tax return filing | March 31, 2027 |
| Regularization | Additional payment or excess credit | Upon filing |
| Refund | If activity cessation | 3 months after declaration |