Quick answer
Start by identifying your income categories: salaries, professional, property, agricultural or other categories provided by the General Tax Code. Some situations are handled by withholding tax, while others require a declaration or regularization. Use DGI services and the 2026 General Tax Code as references rather than an isolated bracket found on a third-party website.
What to check before you begin
A general IR guide cannot replace a personalized tax calculation. It helps identify whether a declaration may be required, where to find the General Tax Code and DGI services, and how to prepare useful data. Brackets, thresholds and dates may change: always use those for the tax year concerned.
This guide focuses on the action to complete: understanding the procedure, preparing the right information and switching to the official portal at the appropriate time. e-services.ma remains a private, independent website and does not replace the public administration.
Requirements and preliminary checks
- Identify income received and its tax treatment in Morocco.
- Determine whether a personal declaration is required for your situation.
- Check deductions, instalments or payments already made to avoid double counting.
Documents and information to prepare
The list below is intended to help you prepare. If the official portal displays a different or more precise list for your situation, the official list takes precedence.
- Tax identification information and access account for DGI services.
- Supporting documents for income and deductions corresponding to the year concerned.
- Documents relating to expenses or deductible items where legally allowed.
- References for previous payments or declarations already filed.
How to complete the procedure: the steps
- Identify income categories and the tax year concerned.
- Consult the 2026 General Tax Code and DGI guides to determine whether a declaration is required.
- Gather gross amounts, withholdings and useful supporting documents.
- Use the DGI online service corresponding to your profile to declare and, where applicable, pay.
- Download and archive the filing acknowledgement, declaration and proof of payment.
Fees, deadlines and information that may change
The amount of tax depends on the taxable base, regime, withholdings and rules in force. For an exact amount, use the applicable official texts and simulators or a qualified professional when the situation is complex.
Common mistakes to avoid
- Applying an old scale to a different year.
- Confusing received income with taxable income.
- Forget deductions already made or specific reporting obligations.
- Wait until the deadline to activate or recover access to the online service.
— déclaration impôt revenu Maroc FAQ
Where can income tax be declared in Morocco?
DGI offers online services adapted to taxpayers and the obligations concerned, including pathways for individuals.
Which scale should be used in 2026?
Consult the 2026 General Tax Code and DGI publications. Avoid using a scale from a previous year.
Do all employees need to file a declaration?
Not necessarily in the same way. Treatment depends notably on withholding tax and whether other income or special situations exist.
Which documents should be kept?
Keep supporting documents for income, withholdings, declarations, filing acknowledgements and payments for the tax year.
Official sources and transparency
Sources consulted to prepare this guide:
- General Directorate of Taxes
- Individual income tax — online service
- Ministry of Finance — e-services
Last editorial review: 23 August 2026. If information on this page differs from the public portal, follow the most recent official information.