Tax Calendar 2025 in Morocco: All Key Dates
VAT, Corporate Tax, Income Tax, business tax... Don't miss any tax deadline in 2025. Here's the complete calendar with important dates to remember.
Add these dates to your calendar and set reminders 1 week before each deadline.
Tax management for a business in Morocco involves respecting numerous deadlines throughout the year. A delay can cost dearly in penalties and surcharges. Here's the 2025 tax calendar to help you plan.
Monthly Deadlines 2025
| Month | Deadline | Due Date |
|---|---|---|
| January | 20 | VAT return December 2024 |
| February | 20 | VAT return January 2025 |
| March | 20 | VAT return February 2025 |
| March | 31 | Annual Corporate Tax return (fiscal year 2024) |
| April | 20 | VAT return March 2025 |
| April | 30 | 1st Corporate Tax installment (25%) |
| May | 20 | VAT return April 2025 |
| June | 20 | VAT return May 2025 |
| June | 30 | 2nd Corporate Tax installment (25%) |
| July | 20 | VAT return June 2025 |
| August | 20 | VAT return July 2025 |
| September | 20 | VAT return August 2025 |
| September | 30 | 3rd Corporate Tax installment (25%) |
| October | 20 | VAT return September 2025 |
| November | 20 | VAT return October 2025 |
| December | 20 | VAT return November 2025 |
| December | 31 | 4th Corporate Tax installment (25%) |
Important Annual Deadlines
Focus on Corporate Tax
Corporate Tax Rates 2025
- • Profit ≤ 300,000 MAD : 10%
- • 300,001 to 1,000,000 MAD : 20%
- • > 1,000,000 MAD : 31%
Quarterly Installments
- • 1st installment : April 30
- • 2nd installment : June 30
- • 3rd installment : September 30
- • 4th installment : December 31
Practical Tips
Anticipate Corporate Tax installments
The 4 installments represent 100% of the previous year's Corporate Tax. Provision each quarter.
Monthly or quarterly VAT?
If your turnover is < 1M MAD, you can opt for quarterly declaration. Simpler to manage.
Keep your supporting documents
Keep all accounting documents for 10 years. The administration can audit the last 4 years.
Watch out for penalties
Late return: 15% surcharge + 0.5% per month. Late payment: 10% + 5% penalty for the first month and 0.5% per additional month.
Watch Out for Penalties!
Late return: 15% surcharge on amount due, plus 0.5% per month of delay.
Late payment: 10% surcharge, plus 5% penalty for the first month and 0.5% per additional month.
These penalties accumulate quickly. A 6-month delay can cost more than 30% of the initial amount!
Need Help with Your Tax Returns?
Our chartered accountants handle your tax obligations and help you avoid penalties.