SIMPL-IR Individuals: practical guide
Space for declaring and paying income tax for the individuals concerned.
- Organization
- General Directorate of Taxes
- Category
- Taxation
- Profiles
- Citizens, Moroccans abroad, self-employed entrepreneurs
- Data verified
- 2026-07-24
Quick answer. SIMPL-IR Particuliers is the Directorate General of Taxes online-services area for individuals who need to complete procedures related to personal income tax. The Ministry of Economy and Finance confirms that declaration and payment services are available in the SIMPL online-services area of tax.gov.ma, including a specific “SIMPL IR particuliers” space.
What is SIMPL-IR used for?
The service allows taxpayers to complete online income-tax formalities corresponding to their profile and to the relevant filing campaign. For example, the DGI has directed recipients of rental income to the Annual Global Income Declaration through SIMPL. The declaration available to you still depends on your tax situation and the relevant year: do not select a form simply because its title includes “IR”.
Registration and login are two different steps
If you already have credentials for your individual account, use them to connect from the DGI portal. If you are not yet registered, first follow the DGI registration process. The official SIMPL guides distinguish this creation of access from the later completion and submission of a tax declaration.
Before filing a declaration
- open tax.gov.ma and enter SIMPL online services;
- choose the individual area and the appropriate SIMPL-IR service;
- check the tax year and the type of declaration before entering data;
- reconcile the amounts to report with your supporting documents and any withholding;
- review the summary data before validating;
- if payment is due, use the channel offered in your account and keep the confirmation;
- archive the receipt, declaration and useful references for future exchanges with the DGI.
Rental income: an example of a process that can change
An official Ministry communication concerning 2023 rental income stated that it had to be reported in the Annual Global Income Declaration and directed taxpayers to SIMPL-IR Particuliers. This example shows why you should verify the instructions for the specific tax year instead of automatically reusing an old procedure.
SIMPL-IR and other tax procedures
SIMPL-IR concerns income tax in the individual area. Other obligations or professional profiles use other DGI online services. If you manage a business, do not assume that the individual area replaces professional procedures. For a general administrative starting point, you can also consult Idarati procedures and formalities and then follow the official tax portal indicated there.
Sources checked on 7 September 2026
- Directorate General of Taxes — official portal
- Ministry of Economy and Finance — rental-income IR declaration through SIMPL
Key point: always check the tax year and the form corresponding to your situation before validating; filing campaigns and procedures can change from one year to another.