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Morocco

Law and regulation of Covid-19 tax relief in Morocco

Table of contents
  1. Value Added Tax
  2. Corporate Income Tax
  3. Social Security Contributions or Payroll Tax
  4. Other relief measures
  5. Additional comments
Morocco
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Value Added Tax

  • N/A

Corporate Income Tax

  • Moroccan companies and Moroccan branches of foreign companies with a turnover of less than twenty million MAD may contact the Moroccan Tax Administration to postpone the CIT returns which have to be communicated to the Moroccan Tax Administration 31 March  at the latest.
  • However Section 6 of the law decree dated 20 march 2020 concerning the health emergency related to Covid-19 may be understood, has a legal exemption to postpone tax returns until 21 April  2020. At the same time, the Moroccan Tax Administration considers that every taxpayer has to declare and pay in time and that the law decree is irrelevant.

Social Security Contributions or Payroll Tax

  • Monthly payments of social security contributions related to April, May and June 2020 are postponed.
  • No change related to withholding taxes for individual taxes on wages and remunerations paid to employees.

Other relief measures

  • Some other relief measures have been taken in order to provide unemployment indemnity of MAD 2000  per months and per employee. This will be financed  by the Moroccan fund set up by King Mohammed VI in the framework of the fight against Covid-19.

Additional comments

  • We are waiting for additional decisions of the Moroccan authorities.