According to article 170 of the General Tax Code in Morocco, companies are obliged to pay 4 instalments, each of which is equal to 25% of the reference Corporate Income Tax (CIT).
In this approach, the companies of Moroccan law which have declared a 2021’s CIT higher than 3 000 dhs (minimum contribution) must proceed to the payment of the 2nd instalment of 2022’s CIT and this at the latest on June 30, 2022.
NAZALI TAX & LEGAL