Morocco Fiscal Calendar 2026: All IS, VAT and CSS Deadlines
Here is the updated fiscal calendar for 2026, based on the provisions of the General Tax Code (CGI) and the reforms introduced by successive Finance Laws.
Pivotal Year 2026
2026 marks the completion of the tax reform initiated in 2023. Strictly respect deadlines to avoid penalties and optimise your cash flow.
Monthly Deadlines (Throughout 2026)
VAT
Monthly declaration: Filing and payment of previous month's tax before end of each month.
Withholding Tax (RAS)
Salary income
Payment by employers of withholdings from previous month.
Investment income
Payment of withholding tax on dividends (11.25% rate in 2026).
4 IS Instalments 2026
Instalment #1
March 31, 2026
Instalment #2
June 30, 2026
Instalment #3
September 30, 2026
Instalment #4
December 31, 2026
Summary Table — Key Deadlines 2026
| Date | Fiscal Obligation | Type |
|---|---|---|
| January 31 | Vehicle Tax (Vignette) | Tax |
| March 31 | IS Declaration 2025 + 1st Instalment 2026 + CSS | Major |
| June 30 | 2nd IS Instalment | Instalment |
| September 30 | 3rd IS Instalment | Instalment |
| December 31 | 4th IS Instalment + Adjustments | Instalment |
Calculate your IS, CSS and CM 2026
Use our free tax calculator to estimate your Corporate Tax, Social Solidarity Contribution and Minimum Contribution at the new 2026 rates.
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