Covid-19 relief measures


In the current context, characterized by the health crisis “Pandemic Covid-19”, the Moroccan State, represented by the various authorities, has taken preventive measures to ensure the health, economic and social security of the population and economic agents, while putting as its main objective the limitation of the spread of the virus and the narrowing of the impact of this crisis on the economic and social situation of the various economic agents.

You will find on this page:

– A summary of the main measures taken to address the damaging effects of covid-19;

– Then an exhaustive collection of the main measures adopted in Morocco.



General measures:

  1. The setting up of a special fund for the management of the “Coronavirus Covid 19” pandemic, which receives donations and contributions from different actors in the country.
  2. Speeding up the payment process for suppliers to public institutions and companies.
  3. Postponement of bank loans and leasing maturities until June 30 without payment of fees or penalties. This measure is granted to companies, SMEs and professionals in difficulty.


  • Corporate income tax measures:
  1. Suspension of tax inspections and Third Party Notices (TNN) until June 30, 2020.
  2. The contributions granted to the Pandemic Special Fund “Covid 19”, which is qualified as being of public utility, are treated as donations in the nature of tax-deductible expenses.


Individual taxes and labor:

  1. The granting of a net monthly lump-sum indemnity of MAD 2,000 throughout the period from 15 March to 30 June 2020 in addition to the benefits relating to Compulsory Health Insurance and family allowances.
  2. Suspension of the payment of social security contributions due to the CNSS for the period from 1 March to 30 June 2020 without the application of late payment surcharges. The later payment of contributions could be spread over a period of 18 months.


  • Tax payments:
  1. Companies whose turnover for fiscal year 2018 is less than MAD 20 million may, if they so wish, benefit from a postponement, from 31 March to 30 June 2020, of the tax payments relating to:
  • the remaining amount of corporate income tax for the year 2019;
  • The first provisional installment of the corporate income tax for 2020.
  1. Companies whose turnover for fiscal year 2018 is over MAD 20 million, which are suffering enormous economic damage due to the drastic drop in activity and that are facing financial difficulties, may benefit from a relief measure enabling them to obtain from the tax authorities the possibility of deferring the payment of tax.


Tax reporting:

Companies whose turnover for fiscal year 2018 is less than MAD 20 million may, if they so wish, benefit from a postponement of the tax deadlines from 31 March to 30 June 2020 related to the reporting of the income tax return for fiscal year 2019.


  • VAT: There are no specific measures relating to VAT.