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Annual statement of overall income


Concerned person

Required documents

Application (form ADP010F) to be filled within the following time limit
Statement filed before January 1st 2011:

  • Before January 1st each year

Statement filed starting from January 1st 2011:

  • Before March 1st each year for applicants whose:
  • Professional incomes are determined according to the flat-rate system;
  • Real estate incomes ;
  • Two incomes (or more) or two pensions payable by employers or various annuity debtors;
  • Incomes from other sources (retirement pension, salary…) 

Before April 1st each year for holders of professional incomes determined by actual net income or simplified net income regimes

Taxpayers exempted upon statement

·         Taxpayers having only agricultural incomes from one farm under the flat-rate system;

·         Employee or a retired person having only wage incomes payable by one employer or annuity debtor domiciled or settled in Morocco

Sources of information (home department)

Administration of customs and indirect taxes - Directorate-General for Taxation