{"id":201,"date":"2025-06-22T21:23:31","date_gmt":"2025-06-22T21:23:31","guid":{"rendered":"https:\/\/bsauditconseil.com\/?p=201"},"modified":"2025-06-22T21:23:34","modified_gmt":"2025-06-22T21:23:34","slug":"impot-sur-revenus-de-capitaux-mobiliers","status":"publish","type":"post","link":"https:\/\/quantispartners.ma\/en\/impot-sur-revenus-de-capitaux-mobiliers\/","title":{"rendered":"L&#8217;Imp\u00f4t sur les Revenus de Capitaux Mobiliers au Maroc en 2025"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Introduction<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L<a href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/d15709dd-1125-4da5-9700-d75522763d52\/CGI+2025+FR..pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-d15709dd-1125-4da5-9700-d75522763d52-pfBx9Io\">&#8216;<strong>imp\u00f4t sur les revenus de capitaux mobiliers<\/strong><\/a> est une taxe appliqu\u00e9e sur les revenus g\u00e9n\u00e9r\u00e9s par les <strong>placements financiers<\/strong> et les <strong>investissements<\/strong> en <strong>capitaux mobiliers<\/strong>. Cela inclut des revenus tels que les <strong>dividendes<\/strong>, les <strong>int\u00e9r\u00eats<\/strong> d&#8217;obligations, les <strong>revenus des actions<\/strong>, ainsi que les <strong>plus-values<\/strong> issues des transactions financi\u00e8res. En 2025, le syst\u00e8me fiscal marocain conna\u00eet plusieurs ajustements qui affectent directement la mani\u00e8re dont ces revenus sont tax\u00e9s. Cet article est destin\u00e9 \u00e0 vous fournir un guide complet sur <strong>l&#8217;imp\u00f4t sur les revenus de capitaux mobiliers<\/strong> au Maroc en 2025, y compris les <strong>taux d&#8217;imposition<\/strong>, les <strong>modalit\u00e9s de d\u00e9claration<\/strong>, ainsi que les <strong>r\u00e9formes r\u00e9centes<\/strong> introduites dans la loi de finances.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Qu&#8217;est-ce que l&#8217;Imp\u00f4t sur les Revenus de Capitaux Mobiliers au Maroc ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;<strong>imp\u00f4t sur les revenus de capitaux mobiliers<\/strong> est un imp\u00f4t direct pr\u00e9lev\u00e9 sur les <strong>revenus financiers<\/strong> g\u00e9n\u00e9r\u00e9s par des <strong>investissements mobiliers<\/strong>. Ces investissements incluent :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>Les dividendes<\/strong> issus de la d\u00e9tention d&#8217;actions ou de parts sociales dans une soci\u00e9t\u00e9.<\/li>\n\n\n\n<li class=\"\"><strong>Les int\u00e9r\u00eats<\/strong> per\u00e7us sur des <strong>obligations<\/strong>, des <strong>d\u00e9p\u00f4ts bancaires<\/strong> ou d&#8217;autres produits financiers.<\/li>\n\n\n\n<li class=\"\"><strong>Les plus-values<\/strong> r\u00e9alis\u00e9es sur des investissements financiers ou mobiliers.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En 2025, cet imp\u00f4t s&#8217;applique aux personnes physiques et morales qui g\u00e9n\u00e8rent des revenus \u00e0 partir de placements financiers r\u00e9alis\u00e9s au Maroc, mais aussi \u00e0 l&#8217;\u00e9tranger dans certains cas.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Taux d&#8217;Imposition des Revenus de Capitaux Mobiliers en 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imp\u00f4t sur les revenus de capitaux mobiliers au Maroc en 2025 repose sur un <strong>taux forfaitaire<\/strong>. Cela signifie que les revenus g\u00e9n\u00e9r\u00e9s par les investissements financiers sont soumis \u00e0 un taux d&#8217;imposition sp\u00e9cifique, quel que soit leur montant.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Taux d&#8217;Imposition des Dividendes<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En 2025, les <strong>revenus de dividendes<\/strong> sont soumis \u00e0 un <strong>taux de 12,5%<\/strong>. Ce taux sera ramen\u00e9 \u00e0 11,25% en 2026 et 10% en 2027. Ce taux concerne aussi bien les dividendes distribu\u00e9s par des entreprises marocaines qu&#8217;\u00e9trang\u00e8res, tant que l&#8217;investisseur est r\u00e9sident fiscal au Maroc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les exon\u00e9rations de la retenue \u00e0 la source sur dividendes&nbsp;:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le Code G\u00e9n\u00e9ral des Imp\u00f4ts marocain pr\u00e9voit, sous certaines conditions de forme, une exon\u00e9ration de la retenue \u00e0 la source (RAS) sur les dividendes vers\u00e9s par une soci\u00e9t\u00e9 \u00e0 sa soci\u00e9t\u00e9 m\u00e8re.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette exon\u00e9ration s\u2019applique \u00e0 condition que :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">La soci\u00e9t\u00e9 m\u00e8re (holding) soit de droit marocain et soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) ;<\/li>\n\n\n\n<li class=\"\">Elle fournisse une attestation de propri\u00e9t\u00e9 des actions d\u00e9tenues dans la soci\u00e9t\u00e9 filiale.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ce dispositif constitue un avantage fiscal significatif. Il repr\u00e9sente un levier efficace pour optimiser la gestion de l\u2019\u00e9pargne des entrepreneurs. En effet, la fiscalit\u00e9 des dividendes se limite, dans ce cadre, \u00e0 ceux per\u00e7us directement par une personne physique. Les dividendes conserv\u00e9s au niveau de la holding \u00e9chappent \u00e0 toute imposition imm\u00e9diate et peuvent \u00eatre r\u00e9investis int\u00e9gralement. Ils ne seront soumis \u00e0 la RAS qu\u2019au moment de leur distribution \u00e0 la personne physique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/holding-maroc\/\">Cette mesure vise \u00e0 encourager la cr\u00e9ation de structures en holding et \u00e0 stimuler l\u2019investissement national.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Taux d&#8217;Imposition des Plus-Values Financi\u00e8res<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>plus-values<\/strong> r\u00e9alis\u00e9es sur la vente d&#8217;<strong>actions<\/strong>, d&#8217;<strong>obligations<\/strong> ou de tout autre instrument financier sont \u00e9galement soumises \u00e0 un taux de <strong>15%<\/strong>. Cependant, il existe des exon\u00e9rations sur les <strong>plus-values immobili\u00e8res<\/strong> et certaines <strong>plus-values r\u00e9alis\u00e9es par des entreprises<\/strong> sous des r\u00e9gimes sp\u00e9ciaux.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Les Modalit\u00e9s de D\u00e9claration des Revenus de Capitaux Mobiliers en 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En g\u00e9n\u00e9ral, les revenus et les plus value de cession des plus value de cession de capitaux mobiliers sont soumis \u00e0 la retenue \u00e0 la source. C\u2019est-\u00e0-dire que l\u2019otganisme gestionnaire proc\u00e9de \u00e0 la retenue \u00e0 la sources de l\u2019impot sur le revenus et les plus value de cession des capitaux mobilier suivant les taux d\u2019impot en vigueur. Les capitaux mobiliers non cot\u00e9s en&nbsp; bourse, doivent \u00eatre d\u00e9clar\u00e9s lors de la <strong>d\u00e9claration annuelle des revenus<\/strong> au Maroc, g\u00e9n\u00e9ralement dans le cadre de la d\u00e9claration de l&#8217;<strong>imp\u00f4t sur le revenu (IR)<\/strong>. Voici les \u00e9tapes cl\u00e9s :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Collecte des Documents N\u00e9cessaires<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour d\u00e9clarer correctement vos <strong>revenus mobiliers<\/strong>, vous devez collecter tous les documents pertinents, tels que :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Les <strong>relev\u00e9s bancaires<\/strong> d\u00e9taillant les int\u00e9r\u00eats g\u00e9n\u00e9r\u00e9s par vos comptes bancaires.<\/li>\n\n\n\n<li class=\"\">Les <strong>attestations de dividendes<\/strong> \u00e9mises par les entreprises dans lesquelles vous \u00eates actionnaire.<\/li>\n\n\n\n<li class=\"\">Les <strong>relev\u00e9s de plus-values<\/strong> en cas de vente de titres financiers.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Taux d\u2019imposition des produits d\u2019int\u00e9r\u00eat&nbsp;:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les produits d\u2019int\u00e9r\u00eat sont soumis \u00e0 la retenue \u00e0 la source d\u2019un taux de 20% non lib\u00e9ratoire pour les personnes morales et d\u2019un taux de 30% lib\u00e9ratoire pour les personnes physiques.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Remplissage de la D\u00e9claration Fiscale<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les revenus de capitaux mobiliers, hors doivent \u00eatre d\u00e9clar\u00e9s dans la rubrique sp\u00e9cifique de la d\u00e9claration de l&#8217;imp\u00f4t sur le revenu (IR). Vous devrez renseigner les <strong>montants per\u00e7us<\/strong> au cours de l&#8217;ann\u00e9e, en prenant en compte les \u00e9ventuelles exon\u00e9rations et d\u00e9ductions fiscales.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Paiement de l&#8217;Imp\u00f4t<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une fois votre d\u00e9claration remplie, l\u2019imp\u00f4t d\u00fb sur vos <strong>revenus de capitaux mobiliers<\/strong> sera calcul\u00e9 en fonction des <strong>taux d\u2019imposition<\/strong> applicables. Le paiement de cet imp\u00f4t peut \u00eatre effectu\u00e9 <strong>en ligne<\/strong> via le site des imp\u00f4ts ou directement aupr\u00e8s des <strong>services fiscaux<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Exon\u00e9rations et R\u00e9ductions Fiscales des Revenus de Capitaux Mobiliers en 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En 2025, le <strong>Maroc<\/strong> continue d\u2019offrir certaines <strong>exon\u00e9rations fiscales<\/strong> pour les <strong>revenus de capitaux mobiliers<\/strong>. Voici quelques exemples :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Exon\u00e9ration pour les Dividendes R\u00e9investis<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les dividendes qui sont <strong>r\u00e9investis<\/strong> dans des <strong>fonds d\u2019investissement<\/strong> ou dans des <strong>entreprises marocaines<\/strong> peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration partielle ou totale, afin d&#8217;encourager le r\u00e9investissement des profits au sein de l\u2019\u00e9conomie nationale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Exon\u00e9ration pour les Placements \u00e0 Long Terme<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>placements financiers<\/strong> r\u00e9alis\u00e9s \u00e0 long terme, comme certaines obligations<strong> de l\u2019\u00c9tat<\/strong> ou <strong>les plans d\u2019\u00e9pargne Action (PEA)<\/strong>, peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration fiscale ou d\u2019une <strong>r\u00e9duction d\u2019imp\u00f4t<\/strong>. Cela vise \u00e0 encourager les investissements \u00e0 long terme dans l\u2019\u00e9conomie marocaine.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Sanctions en Cas de Non-D\u00e9claration ou Retard de Paiement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le Maroc impose des <strong>sanctions strictes<\/strong> pour toute <strong>omission<\/strong> ou <strong>d\u00e9claration incorrecte<\/strong> des <strong>revenus de capitaux mobiliers<\/strong>. Les sanctions peuvent inclure :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Our <strong>amendes<\/strong> pouvant atteindre jusqu\u2019\u00e0 25% du montant de l\u2019imp\u00f4t d\u00fb.<\/li>\n\n\n\n<li class=\"\">Our <strong>p\u00e9nalit\u00e9s de retard<\/strong> qui augmentent avec le temps.<\/li>\n\n\n\n<li class=\"\">Our <strong>v\u00e9rifications fiscales<\/strong> en cas de non-conformit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il est donc essentiel de bien d\u00e9clarer vos <strong>revenus mobiliers<\/strong> pour \u00e9viter toute sanction financi\u00e8re.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bien que l\u2019imp\u00f4t sur les revenus des capitaux mobiliers reste relativement simple, il est important de bien comprendre les <strong>modalit\u00e9s de d\u00e9claration<\/strong> et de profiter des <strong>exon\u00e9rations fiscales<\/strong> et des <strong>r\u00e9ductions possibles<\/strong>. En \u00e9tant bien inform\u00e9, vous pouvez optimiser vos investissements et respecter vos obligations fiscales sans difficult\u00e9.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ sur l&#8217;Imp\u00f4t sur les Revenus de Capitaux Mobiliers au Maroc en 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1. Quel est le taux d\u2019imposition des revenus de capitaux mobiliers en 2025 ?<br>Les revenus de capitaux mobiliers sont soumis \u00e0 un taux <strong>forfaitaire de 15%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Y a-t-il des exon\u00e9rations fiscales sur les revenus de capitaux mobiliers ?<br>Oui, il existe des exon\u00e9rations, notamment pour les dividendes r\u00e9investis dans l\u2019\u00e9conomie locale ou pour certains <strong>placements \u00e0 long terme<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Comment d\u00e9clarer mes revenus de capitaux mobiliers ?<br>Les revenus doivent \u00eatre d\u00e9clar\u00e9s dans la <strong>d\u00e9claration d\u2019imp\u00f4t sur le revenu<\/strong> annuelle, en pr\u00e9cisant les montants per\u00e7us et en appliquant les exon\u00e9rations si possible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Que se passe-t-il en cas de non-d\u00e9claration des revenus mobiliers ?<br>Our <strong>amendes<\/strong> et des <strong>p\u00e9nalit\u00e9s de retard<\/strong> peuvent \u00eatre appliqu\u00e9es, ainsi qu\u2019une <strong>v\u00e9rification fiscale<\/strong> si les informations sont incorrectes.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction L&#8216;imp\u00f4t sur les revenus de capitaux mobiliers est une taxe appliqu\u00e9e sur les revenus g\u00e9n\u00e9r\u00e9s par les placements financiers et les investissements en capitaux mobiliers. Cela inclut des revenus tels que les dividendes, les int\u00e9r\u00eats d&#8217;obligations, les revenus des actions, ainsi que les plus-values issues des transactions financi\u00e8res. En 2025, le syst\u00e8me fiscal marocain [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":77,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[13],"tags":[85,84,82,80,83,81],"class_list":["post-201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-declaration-des-revenus-financiers-maroc","tag-exoneration-fiscale-maroc","tag-imposition-des-revenus-financiers","tag-impot-sur-les-revenus-de-capitaux-mobiliers-2025","tag-plus-values-mobilieres","tag-taxe-sur-les-dividendes-et-interets"],"yoast_head":"<!-- This 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