9421 return Morocco: annual salary filing by 1 March

The 9421 return in Morocco is the annual return of wages and salaries that every employer files with the DGI (Direction générale des impôts, the tax authority) before 1 March, for salaries paid in the previous year: this is article 79 of the Code général des impôts (CGI, the general tax code). It sets out, employee by employee, gross pay, allowances, social deductions, net taxable income and income tax (IR) withheld. It must be filed online, on the DGI’s SIMPL portal. A late filing costs at least 5% of the tax concerned, with a 500 DH minimum. Updated 4 November 2026, based on the 2026 edition of the CGI.

In brief

• Who: private employers established in Morocco, public administrations and public-law bodies, and payers of pensions.
• What: 14 items per recipient of salary paid in the previous year, plus annexed statements.
• When: before 1 March each year; for 2026 salaries, before 1 March 2027.
• How: e-filing on SIMPL, by XML file (EDI) or online entry (EFI).
• Penalty: 5%, 15% or 20% of the tax withheld or that should have been withheld, 500 DH minimum.

The 9421 return Morocco at a glance

“9421” is a customary name taken from the DGI’s former paper form: the CGI refers to the return of wages and salaries.

Who must file the 9421 return in Morocco?

Article 79-I of the CGI covers private employers domiciled or established in Morocco as well as administrations and other public-law bodies. Any company that paid a salary during the year is therefore concerned, even if no income tax was withheld, for example for employees paid the minimum wage in Morocco. Article 81-I extends the obligation, in the same form and timing, to payers of pensions and life annuities.

A company with no employees has no recipient to declare. A company that ceased trading during the year must still declare the salaries paid until it ceased.

What the 9421 return Morocco contains

The 14 items per employee (art. 79-I)

1. Surname, first name and address.
2. National ID card number, or residence card for foreigners, and CNSS registration number.
3. Payroll registration number at the paierie principale, for civil servants.
4. Gross wages, salaries and emoluments.
5. Gross allowances paid in cash or in kind.
6. Allowances paid for employment costs, entertainment, travel, assignments and other business expenses.
7. Gross taxable income.
8. Deductions for pension, CNSS and social welfare bodies.
9. Rate of the professional expenses allowance.
10. Loan instalments for the purchase of social housing.
11. Number of family dependants allowances.
12. Net taxable income.
13. Income tax withheld.
14. Period to which the payment relates.

These amounts come straight from payroll: they are the yearly totals of the payslips in Morocco. For the calculation logic, see our guide to income tax on salary in Morocco.

Annexed statements

9421 return Morocco deadline

The text says “before 1 March each year”. For salaries paid in 2026, filing must therefore take place by the last day of February 2027. But 28 February 2027 is a Sunday: article 163 of the CGI moves a deadline that expires on a public holiday or non-working day to the next working day. Do not rely on that: aim for Friday 26 February 2027, or better still the end of January, because rejected files take time to fix.

The annual return does not replace monthly payments. Income tax withheld on a month’s salaries is paid in the following month (art. 174-I CGI). The annual return must match the sum of those twelve payments exactly.

Filing the 9421 return Morocco on SIMPL

Since the 2018 finance law, supplemented in 2021, income tax returns must be filed electronically (art. 155-III CGI). Filing is done on SIMPL, the online services portal of the Direction générale des impôts.

Two ways to file

• EDI (file): payroll software generates an XML file that is uploaded to SIMPL. The upload creates the return as a draft.
• EFI (online entry): the return is entered or completed on the portal, then validated. After an EDI upload, you must switch to EFI to validate the draft.

A return uploaded but not validated has not been filed: this is the most expensive mistake, because it goes unnoticed. Download the filing receipt and keep it with the files.

Step by step

1. Close December payroll and check annual totals per employee.
2. Reconcile cumulative income tax with the twelve monthly payments to the DGI.
3. Reconcile gross payroll with the CNSS declarations made on Damancom.
4. Fill in missing data: ID card, CNSS number, address.
5. Put employees in the right annexes (interns, exempt staff, occasional workers).
6. Generate the file, upload it, validate it and keep the receipt.

Late 9421 return Morocco: penalties under article 200 CGI

Article 200-II sets a surcharge calculated on the income tax withheld or that should have been withheld:

• 5% for filing no more than 30 days late, or for a late corrective return that results in additional tax;
• 15% for filing more than 30 days late;
• 20% for failure to file, or an incomplete or insufficient return.

Each surcharge cannot be less than 500 DH. If the return is incomplete or inconsistent, the surcharge applies to the tax on the omissions found. Employers that do not meet the conditions of the intern, new-company or doctoral exemptions are reassessed automatically. Finally, income tax paid late bears the penalty and surcharge of article 208: a 10% penalty, reduced to 5% within 30 days or raised to 20% for taxes withheld at source, and a 5% surcharge for the first month then 0.50% per additional month.

Worked example

As an illustration, take an SME with 15 employees that withheld 96,000 DH of income tax over the year.

Indicative calculations based on article 200-II, excluding late-payment penalties.

Common mistakes

• Uploading the file without validating it: it stays a draft.
• Forgetting leavers or occasional workers.
• Declaring total tax that differs from the monthly payments.
• Misclassifying interns: without a contract and ANAPEC registration, the exemption is lost.
• Using the wrong professional expenses rate: 35% up to 78,000 DH of annual gross taxable income, 25% above.
• Exceeding six dependants: the family allowance is capped at six people.
• Leaving ID or CNSS numbers blank, which gets lines rejected.

The role of payroll software

The 9421 return is just a cumulative total: if monthly payroll is accurate and complete, the return takes minutes. Payroll software in Morocco keeps totals per employee, classifies exempt populations, checks identifiers and generates the XML file SIMPL expects. With Socium, compliant Morocco payroll produces the 9421 return, the Damancom declaration and payslips from the same data. To test a salary, use our free simulators or our guide to net salary calculation in Morocco. All our guides are on the payroll Morocco page.

9421 return Morocco FAQ

What is the 9421 return Morocco deadline?

Before 1 March of the year after the salaries were paid. For 2026, aim for 26 February 2027 at the latest.

Is the 9421 return required if no tax was withheld?

Yes: article 79 covers every recipient of salary income, whether or not income tax was withheld.

Can the 9421 return Morocco be filed on paper?

No. Income tax returns are filed electronically, on SIMPL.

What is the penalty for a late 9421 return?

5% of the tax up to 30 days late, 15% beyond, 20% if not filed, with a 500 DH minimum.

How do I correct a 9421 return already filed?

By filing a corrective return. If it is late and shows additional tax, it bears the 5% surcharge.

Should interns appear in the 9421 return?

Yes, in the annex under article 79-II, with a copy of the internship contract, for those who benefit from the exemption.

How long should records be kept?

Until the end of the fourth year after the year of withholding (art. 80 CGI).

How does the 9421 return relate to the CNSS?

There is no joint filing, but salaries declared to the DGI and to the CNSS must match: differences show up in audits. Social rates are detailed in our guide to CNSS contributions in Morocco.

Key takeaways

• 9421 return Morocco: the annual return of wages and salaries under article 79 of the CGI.
• File before 1 March, online on SIMPL; validate the draft after uploading the file.
• Penalties: 5%, 15% or 20% of the tax, 500 DH minimum.
• An accurate return is built all year long, through accurate monthly payroll.

To see Moroccan payroll produce the 9421 return at year end, book a demo.