Corporate-tax instalments in Morocco: calendar and calculation

Instalments do not split final tax into four invoices. They prepay current-year corporate tax from tax for the last closed year, then reconcile through the annual return.

1. Build the calendar from opening

For a 1 January–31 December year, months 3, 6, 9 and 12 are March, June, September and December. Shift the calendar for another opening; never copy another company’s civil dates automatically.

Instalment	Relative due date
First	before end of month 3
Second	before end of month 6
Third	before end of month 9
Fourth	before end of month 12
Balance	with return within three months after close

Add an internal approval date and cash alert. The legal last day is not preparation day.

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2. Calculate 25% of the correct reference

Each instalment normally equals 25% of tax due for the last closed year, the reference year. Check the return, credited withholding, minimum and short-period rules.

1. Open the latest closed return.
2. Identify article 170 reference tax.
3. Handle a period below twelve months through annualisation.
4. Split the validated base into four 25% parts.
5. Credit allowed amounts in applicable order.
6. Reconcile every payment to the tax account.

Simple example: a MAD 120,000 reference produces four MAD 30,000 instalments before credits. This assumes a normal period.

3. Suspend only with a strong file

A company estimating lower current tax can file the declaration to reduce or stop future instalments at least fifteen days before the next due date. If final tax exceeds paid instalments by more than 10%, penalties and additions can apply to unpaid amounts.

• Prepare recent accounts.
• Forecast products, charges and tax adjustments.
• Calculate minimum contribution.
• Document assumptions and signatures.
• File before the fifteen-day limit.
• Refresh before every remaining due date.

Lower sales alone are insufficient: margin, non-deductible costs, minimum and closing events can change tax.

4. Settle at closing

With the return, calculate final corporate tax, credit withholding and instalments, then pay the balance. Excess is credited against future instalments or tax under article 170 rules.

• Reference: latest return
• Forecast: documented current position
• Payment: receipt and bank debit
• Close: final tax and fiscal bridge
• Excess: track until credited

BelloPOS can support a recorded sales and margin forecast. It neither calculates tax adjustments nor files a suspension.

Mistakes to avoid

• Calculating from turnover.
• Copying January–December dates.
• Missing a short period.
• Confusing instalment and expense.
• Suspending from bank decline.
• Missing the 10% threshold.
• Losing track of excess.

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Frequently asked questions

How many instalments?

Four equal instalments of 25% of the article 170 reference.

When are they due?

Before the end of months 3, 6, 9 and 12 from opening.

Can payments stop?

An estimate declaration is possible at least fifteen days before due date, with sanction risk if final variance crosses the threshold.

What happens to an excess?

It is credited under article 170 mechanisms against covered future obligations.

Does BelloPOS forecast tax?

It may supply recorded sales/margin trends, not the full fiscal result.

What to take away

Manage instalments as a reconciled series: proven reference, relative calendar, four receipts, prudent forecast and final settlement.

Sources

The figures and rules quoted above come from these pages, read on the date given in the article.

• Moroccan Tax Administration, 2026 General Tax Code

Read next

Other practical guides on the same subject:

• Corporate tax in Morocco: calculation, rates and return for 2026
• Morocco’s minimum contribution: calculation, exemption and payment
• Business tax in Morocco: a practical guide for SMEs in 2026
• Accounting profit and fiscal result in Morocco: build the bridge