Originally introduced as a temporary measure, the social solidarity contribution on profits and income (CSS) has been renewed several times. The 2026 Finance Act (Law No. 50-25) extends it for the 2026, 2027 and 2028 financial years, with no change to thresholds or rates.
It is payable on top of corporate or personal income tax: businesses concerned need to factor it into their tax charge for the year.
Who is liable?
The CSS applies to two categories of taxpayers, from a profit of MAD 1 million:
- companies subject to corporate income tax, other than those with a permanent exemption, whose net taxable profit reaches this threshold;
- individuals taxed under the actual net income regime on their business or agricultural income, when that net income reaches this threshold.
It does not apply, in particular, to taxpayers under the simplified net income regime, the single professional contribution or auto-entrepreneur status, nor to salary and property income.
The rates
| Net profit or income (MAD) | CSS rate |
|---|---|
| 1,000,000 to less than 5,000,000 | 1.5% |
| 5,000,000 to less than 10,000,000 | 2.5% |
| 10,000,000 to less than 40,000,000 | 3.5% |
| 40,000,000 and above | 5% |
The legal framework is set out in Articles 267 to 273 of the General Tax Code.
One rate applied to the whole profit
This is the point that surprises most: the rate does not apply by bracket. The rate matching the profit level applies to the whole profit.
Example: a company makes a net taxable profit of MAD 3,000,000.
- CSS = 3,000,000 × 1.5% = MAD 45,000, payable on top of the year’s corporate tax.
Watch out for threshold effects
Because the rate jumps from one bracket to the next, slightly exceeding a threshold can be costly:
| Net taxable profit | Rate | CSS due |
|---|---|---|
| MAD 4,990,000 | 1.5% | MAD 74,850 |
| MAD 5,000,000 | 2.5% | MAD 125,000 |
For MAD 10,000 of extra profit, the contribution rises by about MAD 50,000. The same happens at the MAD 10 million and 40 million thresholds, and at the MAD 1 million entry threshold.
A profit close to a threshold deserves particular attention when closing the accounts: justified provisions, expenses allocated to the right year, accounting choices. The aim is not to understate profit, but to make sure it is accurate.
Filing and payment
- Companies: the CSS is filed electronically and paid within three months of the year-end, on the same timetable as the corporate tax return.
- Individuals: the contribution is filed and paid with the annual global income return.
In short
- The CSS is extended for 2026, 2027 and 2028, with the same thresholds and rates.
- It applies to companies and business owners under the actual net income regime with a profit of at least MAD 1 million.
- The rate, from 1.5% to 5%, applies to the whole profit: thresholds create significant jumps.
- It is filed and paid with the annual tax return.
Ascensu factors the CSS into your tax returns and into the estimate of your tax charge at year-end. For corporate tax itself, see our article on corporate income tax rates in 2026.
Official sources
This article is provided for general information, as at its publication date. It is not personalised advice: the rules change and every situation must be reviewed on its own facts.