Tax authorities in Morocco and France announce September 2026 fiscal updates

In Morocco, the Direction Générale des Impôts (DGI) has announced that September 1, 2026, is the final deadline for several tax obligations. This applies to various entities, including public and private legal persons, individuals under the RNR or RNS regimes, credit institutions, insurance companies, and businesses with a turnover exceeding 500 million dirhams. Additionally, certain vehicle owners and financial intermediaries must meet these requirements.

Specific provisions include the electronic payment of income tax withheld at the source for rental income for July 2026, via the SIMPL-IR professional space. This 5% withholding tax applies to both built and unbuilt real estate rentals.

In France, the tax administration is set to recalculate withholding tax rates in September 2026 based on newly declared incomes. This annual adjustment, which has been in place since 2019, aims to align monthly tax deductions from salaries or pensions with actual current income. Consequently, many households may see changes in their monthly net income, with rates increasing for those with higher earnings or rental income, and decreasing for those whose income has fallen due to retirement or job changes.