There is no single withholding tax with a universal rate. The answer simultaneously depends on payment nature, recipient status, identity and sometimes turnover of the payer, and the date. In 2026 that last dimension is essential.
Five questions before payment
- What exactly is being paid?
- Is recipient an individual, company or non-resident?
- Which regime or certificate do they present?
- Who pays: public body, bank/insurer, large company or other?
- Which date triggers withholding and which transition applies?
1. Identify the withholding family
First separate salaries, investment income, third-party remuneration, rent, non-resident payments and VAT on services. Each has its own base, rate, return and certificate.
| Family | First control |
|---|---|
| Third-party remuneration | article 15 bis, recipient and payer |
| Property rental | article 15 ter or property income |
| Non-resident | article 15 nature and possible treaty |
| Service VAT | article 117 and regulatory list |
| Salary/investment | dedicated regime outside supplier shortcut |
One invoice may face corporate/income withholding on net remuneration and VAT withholding under separate rules. Never merge them.
2. Include changes from 1 July 2026
Finance Law 2026 extended 5% withholding from 1 July to certain remuneration and rent paid to companies, notably payments by banks and insurers. For other private businesses, rollout depends on prior closed-year net turnover.
- From 1 July 2026: businesses ≥ MAD 500 million net.
- From 1 January 2027: businesses ≥ MAD 350 million net.
- From 1 January 2028: businesses ≥ MAD 200 million net.
- Public sector and previously covered categories follow their rules.
- For RNR/RNS individuals, verify the rule without importing the large-company threshold.
The 5% withholding is not final in these new cases: the recipient declares gross income and credits withholding under the rules.
3. Handle VAT separately
Article 117-V provides, for listed services, withholding of 75% of VAT in certain payments. Without a tax-compliance certificate in the specified individual-provider case, it can reach 100%. Finance Law 2026 also extends VAT withholding to certain services from companies to covered payers under the transition.
- Base: VAT amount, not net remuneration
- List: services covered by regulation
- Certificate: valid at payment
- Credit: evidence for credit/refund under rules
- Date: invoices/payments covered by effective date
Do not withhold 75% of the gross invoice. Identify VAT and the exact rule.
Never copy a rate from an old invoice
Recipient, payer, certificate or date may have changed. Repeat the five questions for each new relationship and around 1 July 2026.
4. Execute and evidence
At payment, making available or crediting the account, calculate withholding, pay net, record gross income for recipient, remit within the applicable deadline and issue the certificate.
- Validate status and certificate before payment.
- Calculate the correct net-remuneration or VAT base.
- Approve rate and date.
- Pay net and account for gross/withholding.
- Declare and remit in the following month for the new cases described by the circular.
- Reconcile certificate, return and bank debit.
BelloPOS may flag a supplier/payment for review, but a withholding engine requires a current tax file and human validation.
Mistakes to avoid
- One rate for all withholding.
- Mixing income/corporate and VAT withholding.
- Applying 5% to gross.
- Withholding 75% of invoice total.
- Ignoring payer threshold.
- Using expired certificate.
- Paying net without issuing evidence.
Frequently asked questions
What is the new company-remuneration rate?
Finance Law 2026 sets 5% of net remuneration under article 15 bis in the defined cases and timetable.
When does the extension start?
1 July 2026 for first-phase categories and thresholds detailed by Circular 737.
Is VAT withholding also 5%?
No. It is distinct and can concern 75% or 100% of VAT in article 117 cases.
Must a small shop withhold 5% from every company?
No. Payer type, threshold, payment and recipient must all be checked.
Does BelloPOS automate withholding?
No. It may trace payment; qualification, filing and certificate remain tax tasks.
What to take away
Correct withholding starts from the payment’s identity card. It separates income/corporate from VAT, dates the 2026 rule and reconciles gross, net, remittance and certificate.
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
- Moroccan Tax Administration, Circular 737 on the tax measures in Finance Law 50-25 for 2026, 9 March 2026
Keep supplier payments explicit
Use a reference and review status for recorded payments, then attach the external return and certificate.
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