Business
Morocco — Business: Annual Compliance
Moroccan corporate tax returns are due within three months of year-end (31 March for calendar years), with four 25% instalments based on the prior year.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Morocco corporate: tax administrationLast reviewed: 2026-10-26
Key facts
- The taxable period is 12 months; the first period can be shorter but not longer.
- CIT returns must be filed within three months following the closing of the fiscal year (31 March for calendar years).
- Tax is paid in four instalments of 25% each, based on the previous year's CIT; any shortfall is settled with the return.
- Excess instalments are offset against following instalments without limitation.
- The statute of limitations runs to the end of the fourth year following the relevant year.