{"id":419,"date":"2025-10-26T20:12:18","date_gmt":"2025-10-26T20:12:18","guid":{"rendered":"https:\/\/bsauditconseil.com\/?p=419"},"modified":"2025-10-26T21:47:20","modified_gmt":"2025-10-26T21:47:20","slug":"retenue-a-la-source","status":"publish","type":"post","link":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/","title":{"rendered":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Introduction<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La retenue \u00e0 la source constitue l\u2019un des m\u00e9canismes les plus efficaces de recouvrement fiscal au Maroc. En transf\u00e9rant la responsabilit\u00e9 de la perception de l\u2019imp\u00f4t \u00e0 un tiers payeur (employeur, client, banque, etc.), l\u2019\u00c9tat garantit une collecte rapide, s\u00e9curis\u00e9e et souvent anticip\u00e9e des recettes fiscales.<br>Dans le syst\u00e8me marocain, deux cat\u00e9gories d\u2019imp\u00f4ts sont principalement concern\u00e9es par ce dispositif : <strong>l\u2019Imp\u00f4t sur le Revenu (IR)<\/strong> et <strong>l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/strong>.<br>Cet article pr\u00e9sente de mani\u00e8re d\u00e9taill\u00e9e les r\u00e8gles applicables, les taux, les obligations d\u00e9claratives et les cons\u00e9quences en cas de manquement.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. La notion de retenue \u00e0 la source en droit fiscal marocain<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Selon l\u2019article 156 du <strong><a href=\"http:\/\/www.finances.gov.ma\/Publication\/dgi\/2024\/cgi-2025-fr.pdf\">Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI<\/a>)<\/strong>, la retenue \u00e0 la source est un mode de recouvrement par lequel un tiers \u2014 appel\u00e9 <strong>d\u00e9birentier<\/strong> \u2014 pr\u00e9l\u00e8ve l\u2019imp\u00f4t d\u00fb par le b\u00e9n\u00e9ficiaire d\u2019un revenu au moment du paiement. Ce m\u00e9canisme s\u2019applique \u00e0 plusieurs cat\u00e9gories de revenus, qu\u2019ils soient vers\u00e9s \u00e0 des <strong>personnes physiques<\/strong> ou \u00e0 des <strong>personnes morales<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les principaux objectifs de cette m\u00e9thode sont :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>S\u00e9curiser la collecte de l\u2019imp\u00f4t<\/strong> en amont du paiement ;<\/li>\n\n\n\n<li class=\"\"><strong>R\u00e9duire le risque d\u2019\u00e9vasion fiscale<\/strong> ;<\/li>\n\n\n\n<li class=\"\"><strong>Simplifier la gestion<\/strong> pour l\u2019administration fiscale et les contribuables.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. La retenue \u00e0 la source sur l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.1. Revenus concern\u00e9s<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019article 19 du CGI pr\u00e9cise les cas dans lesquels les revenus soumis \u00e0 l\u2019IS sont passibles d\u2019une retenue \u00e0 la source. Il s\u2019agit notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Our <strong>r\u00e9mun\u00e9rations vers\u00e9es \u00e0 des non-r\u00e9sidents<\/strong> pour des prestations de services ou d\u2019assistance technique r\u00e9alis\u00e9es au Maroc ;<\/li>\n\n\n\n<li class=\"\">Our <strong>redevances, commissions, honoraires, int\u00e9r\u00eats<\/strong> et autres paiements effectu\u00e9s \u00e0 des soci\u00e9t\u00e9s \u00e9trang\u00e8res ;<\/li>\n\n\n\n<li class=\"\">Our <strong>dividendes distribu\u00e9s<\/strong> par des soci\u00e9t\u00e9s marocaines \u00e0 leurs actionnaires non-r\u00e9sidents.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.2. Taux applicables<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les taux de retenue \u00e0 la source en mati\u00e8re d\u2019IS varient selon la nature du revenu et le statut du b\u00e9n\u00e9ficiaire :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Nature du revenu<\/th><th>Taux de retenue \u00e0 la source<\/th><th>R\u00e9f\u00e9rence l\u00e9gale<\/th><\/tr><\/thead><tbody><tr><td>Prestations de services rendues par un non-r\u00e9sident<\/td><td>10 %<\/td><td>Art. 19-I-C du CGI<\/td><\/tr><tr><td>Int\u00e9r\u00eats pay\u00e9s \u00e0 des non-r\u00e9sidents<\/td><td>20 %<\/td><td>Art. 19-I-E<\/td><\/tr><tr><td>Dividendes vers\u00e9s \u00e0 des non-r\u00e9sidents<\/td><td>10 % (sauf conventions)<\/td><td>Art. 19-II<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ces taux peuvent \u00eatre <strong>r\u00e9duits<\/strong> ou <strong>supprim\u00e9s<\/strong> lorsque le Maroc a conclu une <strong>convention de non double imposition (CDI)<\/strong> avec le pays de r\u00e9sidence du b\u00e9n\u00e9ficiaire, conform\u00e9ment \u00e0 l\u2019article 6 du CGI.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.3. Obligations du d\u00e9biteur et d\u00e9claration<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9biteur des revenus (l\u2019entreprise marocaine) doit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Op\u00e9rer la retenue au moment du paiement ;<\/li>\n\n\n\n<li class=\"\">D\u00e9clarer et reverser la retenue <strong>au plus tard le 30 du mois suivant<\/strong> le paiement (art. 155 du CGI) ;<\/li>\n\n\n\n<li class=\"\">D\u00e9poser une <strong>d\u00e9claration de retenue \u00e0 la source (formulaire n\u00b0 ADC 224)<\/strong> ;<\/li>\n\n\n\n<li class=\"\">Fournir au b\u00e9n\u00e9ficiaire un <strong>certificat de retenue<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le non-respect de ces obligations entra\u00eene l\u2019application des <strong>p\u00e9nalit\u00e9s de retard<\/strong> (art. 208 du CGI) et de <strong>majorations fiscales<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. La retenue \u00e0 la source sur l\u2019Imp\u00f4t sur le Revenu (IR)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.1. Les cat\u00e9gories de revenus concern\u00e9s<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019article 156 du CGI d\u00e9finit les revenus soumis \u00e0 retenue \u00e0 la source dans le cadre de l\u2019IR. On distingue principalement :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"\"><strong>Les traitements et salaires<\/strong> (art. 60 et 70 du CGI) ;<\/li>\n\n\n\n<li class=\"\"><strong>Les honoraires, commissions, courtages et r\u00e9mun\u00e9rations similaires<\/strong> vers\u00e9s \u00e0 des personnes physiques non salari\u00e9es ;<\/li>\n\n\n\n<li class=\"\"><strong>Les revenus fonciers<\/strong>, lorsqu\u2019ils sont vers\u00e9s par une personne morale ou une administration ;<\/li>\n\n\n\n<li class=\"\"><strong>Les pensions de retraite et rentes viag\u00e8res<\/strong> ;<\/li>\n\n\n\n<li class=\"\"><strong>Les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 des non-r\u00e9sidents physiques<\/strong> ou morales si elles ne disposent pas d&#8217;un repr\u00e9sentant au Maroc.<\/li>\n\n\n\n<li class=\"\"><strong>Les revenus financiers<\/strong> (Dividendes, revenus des DAT, plus value de cession des valeurs mobili\u00e8res)<\/li>\n\n\n\n<li class=\"\">\u00a0Autres revenus<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.2. Taux de retenue \u00e0 la source sur l\u2019IR<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les taux varient selon la nature du revenu :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type de revenu<\/th><th>Taux de RAS<\/th><th>R\u00e9f\u00e9rence CGI<\/th><\/tr><\/thead><tbody><tr><td>Traitements et salaires<\/td><td>Bar\u00e8me progressif de l\u2019IR<\/td><td>Art. 73<\/td><\/tr><tr><td>Honoraires vers\u00e9s \u00e0 des personnes physiques non patent\u00e9s<\/td><td>30 %<\/td><td>Art. 156-I-A<\/td><\/tr><tr><td>Revenus fonciers<\/td><td>10 % ou 20%<\/td><td>Art. 73-IV<\/td><\/tr><tr><td>Pensions et rentes viag\u00e8res<\/td><td>Bar\u00e8me progressif de l\u2019IR<\/td><td>Art. 73-V<\/td><\/tr><tr><td>R\u00e9mun\u00e9rations de non-r\u00e9sidents<\/td><td>10 % \u00e0 30 % selon la nature<\/td><td>Art. 156-II<\/td><\/tr><tr><td>TPPRF<\/td><td>20% si PM et 30% si PP<\/td><td>Art. 159<\/td><\/tr><tr><td>revenus des titres et valeur mobili\u00e8res<\/td><td>11,25% en 2026 et 10% \u00e0 partir de 2027<\/td><td>Mesure transitoire<\/td><\/tr><tr><td>Profit sur cession de titres et valeurs mobili\u00e8res<\/td><td>15%<\/td><td>Art.158<\/td><\/tr><tr><td>\u00a0les gains de jeux de hasard par internet de source \u00e9trang\u00e8re<\/td><td>30%<\/td><td>Art. 160 TER<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.3. Modalit\u00e9s de versement et d\u00e9claration<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019employeur ou le payeur du revenu doit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Calculer la retenue lors du versement du revenu ;<\/li>\n\n\n\n<li class=\"\">D\u00e9clarer et reverser le montant d\u00fb <strong>avant le 30 du mois suivant<\/strong> celui du paiement ;<\/li>\n\n\n\n<li class=\"\">\u00c9mettre une <strong>attestation annuelle<\/strong> pour le b\u00e9n\u00e9ficiaire (art. 156-III).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de non-d\u00e9claration, les sanctions pr\u00e9vues aux articles 187 et 208 du CGI s\u2019appliquent (amendes, p\u00e9nalit\u00e9s et int\u00e9r\u00eats de retard).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Les conventions fiscales internationales et la retenue \u00e0 la source<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le Maroc a sign\u00e9 plus de <strong>60 conventions de non double imposition (CDI)<\/strong>, qui peuvent <strong>modifier ou r\u00e9duire les taux de retenue<\/strong> \u00e0 la source sur certains revenus (dividendes, int\u00e9r\u00eats, redevances).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit, le b\u00e9n\u00e9ficiaire \u00e9tranger doit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Fournir un <strong>certificat de r\u00e9sidence fiscale<\/strong> d\u00e9livr\u00e9 par les autorit\u00e9s de son pays ;<\/li>\n\n\n\n<li class=\"\">Pr\u00e9senter une <strong>demande d\u2019application de la convention<\/strong> aupr\u00e8s de la DGI avant le paiement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple :<br>Selon la convention Maroc\u2013France, les <strong>dividendes<\/strong> sont soumis \u00e0 un taux maximum de <strong>10 %<\/strong>, contre 15 % pr\u00e9vu par le CGI.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcc4 <strong>5. Sanctions et r\u00e9gularisation<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9faut d\u2019application de la retenue \u00e0 la source expose le d\u00e9biteur \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Our <strong>amende de 15 %<\/strong> du montant non retenu (art. 208 du CGI) ;<\/li>\n\n\n\n<li class=\"\">Our <strong>int\u00e9r\u00eats de retard<\/strong> de 0,5 % par mois ou fraction de mois ;<\/li>\n\n\n\n<li class=\"\">The <strong>rejet de la charge<\/strong> dans la d\u00e9termination du r\u00e9sultat fiscal.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Toute r\u00e9gularisation volontaire avant notification d\u2019un contr\u00f4le fiscal peut toutefois b\u00e9n\u00e9ficier d\u2019une <strong>r\u00e9duction des p\u00e9nalit\u00e9s<\/strong>, selon les circulaires DGI n\u00b0731 et suivantes.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\uddee <strong>6. Exemples pratiques<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple 1 :<\/strong><br>Une soci\u00e9t\u00e9 marocaine verse 100 000 DH \u00e0 une soci\u00e9t\u00e9 fran\u00e7aise pour des services de consulting.<br>\u2192 Retenue \u00e0 la source : 10 % = 10 000 DH (sauf r\u00e9duction pr\u00e9vue par la convention Maroc\u2013France).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple 2 :<\/strong><br>Un cabinet d\u2019expertise comptable verse 20 000 DH d\u2019honoraires \u00e0 un consultant marocain non patent\u00e9.<br>\u2192 Retenue \u00e0 la source IR : 30 % = 6 000 DH, \u00e0 reverser avant le 30 du mois suivant.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd0d <strong>7. Bonnes pratiques fiscales<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">V\u00e9rifier la <strong>nature exacte du revenu<\/strong> avant d\u2019appliquer la retenue ;<\/li>\n\n\n\n<li class=\"\">Tenir \u00e0 jour un <strong>registre des paiements soumis \u00e0 RAS<\/strong> ;<\/li>\n\n\n\n<li class=\"\">S\u2019assurer de la <strong>validit\u00e9 du certificat de r\u00e9sidence fiscale<\/strong> pour les non-r\u00e9sidents ;<\/li>\n\n\n\n<li class=\"\">Centraliser la <strong>d\u00e9claration et le paiement<\/strong> via la plateforme SIMPL-IS ou SIMPL-IR de la DGI.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La retenue \u00e0 la source repr\u00e9sente un pilier essentiel du syst\u00e8me fiscal marocain, garantissant une perception rapide et efficace des recettes publiques. Que ce soit en mati\u00e8re d\u2019IS ou d\u2019IR, elle impose au d\u00e9biteur du revenu une responsabilit\u00e9 l\u00e9gale et financi\u00e8re importante.<br>La bonne ma\u00eetrise de ses r\u00e8gles permet d\u2019\u00e9viter les redressements, d\u2019optimiser la conformit\u00e9 fiscale et de s\u00e9curiser les relations avec les partenaires \u00e9trangers.<br>Dans un contexte de digitalisation croissante de la DGI, le respect rigoureux des obligations d\u00e9claratives li\u00e9es aux retenues \u00e0 la source constitue d\u00e9sormais un <strong>enjeu majeur de gouvernance fiscale<\/strong> pour toutes les entreprises marocaines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lire \u00e9galement : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/controle-de-la-situation-densemble\/\">Examen de la situation d\u2019ensemble au Maroc : comprendre ce contr\u00f4le fiscal pr\u00e9vu par le Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/loi-de-finance-2026\/\">Projet de Loi de Finances 2026 : Les principales nouveaut\u00e9s fiscales au Maroc<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/cnss-dgi-maroc-indemnite-exonere\/\">Directive CNSS 2025 : Les grandes nouveaut\u00e9s et divergences avec la circulaire DGI<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/rescrit-fiscal-maroc-numeris-partners\/\">Imp\u00f4ts au Maroc : comprendre la pratique du rescrit fiscal et ses \u00e9volutions r\u00e9centes<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction La retenue \u00e0 la source constitue l\u2019un des m\u00e9canismes les plus efficaces de recouvrement fiscal au Maroc. En transf\u00e9rant la responsabilit\u00e9 de la perception de l\u2019imp\u00f4t \u00e0 un tiers payeur (employeur, client, banque, etc.), l\u2019\u00c9tat garantit une collecte rapide, s\u00e9curis\u00e9e et souvent anticip\u00e9e des recettes fiscales.Dans le syst\u00e8me marocain, deux cat\u00e9gories d\u2019imp\u00f4ts sont principalement [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":421,"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":[220,217,32,222,223,221,219,218,224,216],"class_list":["post-419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-convention-fiscale-maroc","tag-dgi-maroc","tag-fiscalite-marocaine-2","tag-impot-sur-le-revenu-2","tag-impot-sur-les-societes","tag-impots-maroc","tag-ir-maroc","tag-is-maroc","tag-obligations-fiscales-maroc","tag-retenue-a-la-source-maroc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s - Quantis Partners - Cabinet de conseil et d&#039;audit<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez le fonctionnement des imp\u00f4ts retenus \u00e0 la source au Maroc : taux, b\u00e9n\u00e9ficiaires, obligations d\u00e9claratives et sanctions fiscales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s - Quantis Partners - Cabinet de conseil et d&#039;audit\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez le fonctionnement des imp\u00f4ts retenus \u00e0 la source au Maroc : taux, b\u00e9n\u00e9ficiaires, obligations d\u00e9claratives et sanctions fiscales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/\" \/>\n<meta property=\"og:site_name\" content=\"Quantis Partners - Cabinet de conseil et d&#039;audit\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-26T20:12:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-26T21:47:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Omar\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Omar\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/\"},\"author\":{\"name\":\"Omar\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#\\\/schema\\\/person\\\/b93cdaa51b1ea65673cdb59346f6bfd5\"},\"headline\":\"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s\",\"datePublished\":\"2025-10-26T20:12:18+00:00\",\"dateModified\":\"2025-10-26T21:47:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/\"},\"wordCount\":1346,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/quantispartners.ma\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1\",\"keywords\":[\"convention fiscale Maroc\",\"DGI Maroc\",\"fiscalit\u00e9 marocaine\",\"imp\u00f4t sur le revenu\",\"imp\u00f4t sur les soci\u00e9t\u00e9s\",\"imp\u00f4ts Maroc\",\"IR Maroc\",\"IS Maroc\",\"obligations fiscales Maroc\",\"retenue \u00e0 la source Maroc\"],\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/\",\"url\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/\",\"name\":\"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s - Quantis Partners - Cabinet de conseil et d&#039;audit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/quantispartners.ma\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1\",\"datePublished\":\"2025-10-26T20:12:18+00:00\",\"dateModified\":\"2025-10-26T21:47:20+00:00\",\"description\":\"D\u00e9couvrez le fonctionnement des imp\u00f4ts retenus \u00e0 la source au Maroc : taux, b\u00e9n\u00e9ficiaires, obligations d\u00e9claratives et sanctions fiscales.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/quantispartners.ma\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/quantispartners.ma\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1\",\"width\":1536,\"height\":1024,\"caption\":\"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/retenue-a-la-source\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/quantispartners.ma\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/\",\"name\":\"Quantis Partners - Cabinet de conseil et d&#039;audit\",\"description\":\"Horizon Conseil offre une expertise comptable et un audit de qualit\u00e9, avec une \u00e9quipe pluridisciplinaire d\u00e9di\u00e9e \u00e0 l&#039;\u00e9coute et \u00e0 la r\u00e9activit\u00e9 pour vos projets.\",\"publisher\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#organization\",\"name\":\"Quantis Partners\",\"alternateName\":\"Quantis\",\"url\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/quantispartners.ma\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/quantis_partners_logo.jpg\",\"contentUrl\":\"https:\\\/\\\/quantispartners.ma\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/quantis_partners_logo.jpg\",\"width\":1024,\"height\":1024,\"caption\":\"Quantis Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"telephone\":\"+212669478687\",\"email\":\"contact@quantispartners.ma\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"70 rue Melouiya, Apt 3, Agdal\",\"addressLocality\":\"Rabat\",\"addressRegion\":\"Rabat-Sal\u00e9-K\u00e9nitra\",\"addressCountry\":\"MA\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Maroc\"},\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"18:00\"}],\"founder\":{\"@type\":\"Person\",\"name\":\"Omar Balboul\"},\"knowsAbout\":[\"Expertise comptable\",\"Audit\",\"Fiscalit\u00e9\",\"Conseil financier\",\"Comptabilit\u00e9\"],\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":\"33.997075\",\"longitude\":\"-6.8477989\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/#\\\/schema\\\/person\\\/b93cdaa51b1ea65673cdb59346f6bfd5\",\"name\":\"Omar\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e86e051c87519358b25ee520886a3951cd0e196bbbdd4389b62d1629f95f709?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e86e051c87519358b25ee520886a3951cd0e196bbbdd4389b62d1629f95f709?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e86e051c87519358b25ee520886a3951cd0e196bbbdd4389b62d1629f95f709?s=96&d=mm&r=g\",\"caption\":\"Omar\"},\"url\":\"https:\\\/\\\/quantispartners.ma\\\/en\\\/author\\\/omar\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s - Quantis Partners - Cabinet de conseil et d&#039;audit","description":"D\u00e9couvrez le fonctionnement des imp\u00f4ts retenus \u00e0 la source au Maroc : taux, b\u00e9n\u00e9ficiaires, obligations d\u00e9claratives et sanctions fiscales.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/","og_locale":"en_GB","og_type":"article","og_title":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s - Quantis Partners - Cabinet de conseil et d&#039;audit","og_description":"D\u00e9couvrez le fonctionnement des imp\u00f4ts retenus \u00e0 la source au Maroc : taux, b\u00e9n\u00e9ficiaires, obligations d\u00e9claratives et sanctions fiscales.","og_url":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/","og_site_name":"Quantis Partners - Cabinet de conseil et d&#039;audit","article_published_time":"2025-10-26T20:12:18+00:00","article_modified_time":"2025-10-26T21:47:20+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43-1024x683.png","type":"image\/png"}],"author":"Omar","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Omar","Estimated reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#article","isPartOf":{"@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/"},"author":{"name":"Omar","@id":"https:\/\/quantispartners.ma\/en\/#\/schema\/person\/b93cdaa51b1ea65673cdb59346f6bfd5"},"headline":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s","datePublished":"2025-10-26T20:12:18+00:00","dateModified":"2025-10-26T21:47:20+00:00","mainEntityOfPage":{"@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/"},"wordCount":1346,"commentCount":0,"publisher":{"@id":"https:\/\/quantispartners.ma\/en\/#organization"},"image":{"@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1","keywords":["convention fiscale Maroc","DGI Maroc","fiscalit\u00e9 marocaine","imp\u00f4t sur le revenu","imp\u00f4t sur les soci\u00e9t\u00e9s","imp\u00f4ts Maroc","IR Maroc","IS Maroc","obligations fiscales Maroc","retenue \u00e0 la source Maroc"],"articleSection":["Fiscalit\u00e9"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/","url":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/","name":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s - Quantis Partners - Cabinet de conseil et d&#039;audit","isPartOf":{"@id":"https:\/\/quantispartners.ma\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#primaryimage"},"image":{"@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1","datePublished":"2025-10-26T20:12:18+00:00","dateModified":"2025-10-26T21:47:20+00:00","description":"D\u00e9couvrez le fonctionnement des imp\u00f4ts retenus \u00e0 la source au Maroc : taux, b\u00e9n\u00e9ficiaires, obligations d\u00e9claratives et sanctions fiscales.","breadcrumb":{"@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#primaryimage","url":"https:\/\/i0.wp.com\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1","contentUrl":"https:\/\/i0.wp.com\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1","width":1536,"height":1024,"caption":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s"},{"@type":"BreadcrumbList","@id":"https:\/\/quantispartners.ma\/en\/retenue-a-la-source\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/quantispartners.ma\/"},{"@type":"ListItem","position":2,"name":"Comprendre la retenue \u00e0 la source au Maroc : IS et IR expliqu\u00e9s"}]},{"@type":"WebSite","@id":"https:\/\/quantispartners.ma\/en\/#website","url":"https:\/\/quantispartners.ma\/en\/","name":"Quantis Partners - Cabinet de conseil et d&#039;audit","description":"Horizon Conseil offre une expertise comptable et un audit de qualit\u00e9, avec une \u00e9quipe pluridisciplinaire d\u00e9di\u00e9e \u00e0 l&#039;\u00e9coute et \u00e0 la r\u00e9activit\u00e9 pour vos projets.","publisher":{"@id":"https:\/\/quantispartners.ma\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/quantispartners.ma\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/quantispartners.ma\/en\/#organization","name":"Quantis Partners","alternateName":"Quantis","url":"https:\/\/quantispartners.ma\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/quantispartners.ma\/en\/#\/schema\/logo\/image\/","url":"https:\/\/quantispartners.ma\/wp-content\/uploads\/2025\/06\/quantis_partners_logo.jpg","contentUrl":"https:\/\/quantispartners.ma\/wp-content\/uploads\/2025\/06\/quantis_partners_logo.jpg","width":1024,"height":1024,"caption":"Quantis Partners"},"image":{"@id":"https:\/\/quantispartners.ma\/en\/#\/schema\/logo\/image\/"},"telephone":"+212669478687","email":"contact@quantispartners.ma","address":{"@type":"PostalAddress","streetAddress":"70 rue Melouiya, Apt 3, Agdal","addressLocality":"Rabat","addressRegion":"Rabat-Sal\u00e9-K\u00e9nitra","addressCountry":"MA"},"areaServed":{"@type":"Country","name":"Maroc"},"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"18:00"}],"founder":{"@type":"Person","name":"Omar Balboul"},"knowsAbout":["Expertise comptable","Audit","Fiscalit\u00e9","Conseil financier","Comptabilit\u00e9"],"geo":{"@type":"GeoCoordinates","latitude":"33.997075","longitude":"-6.8477989"}},{"@type":"Person","@id":"https:\/\/quantispartners.ma\/en\/#\/schema\/person\/b93cdaa51b1ea65673cdb59346f6bfd5","name":"Omar","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/1e86e051c87519358b25ee520886a3951cd0e196bbbdd4389b62d1629f95f709?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1e86e051c87519358b25ee520886a3951cd0e196bbbdd4389b62d1629f95f709?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1e86e051c87519358b25ee520886a3951cd0e196bbbdd4389b62d1629f95f709?s=96&d=mm&r=g","caption":"Omar"},"url":"https:\/\/quantispartners.ma\/en\/author\/omar\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/quantispartners.ma\/wp-content\/uploads\/2025\/10\/ChatGPT-Image-26-oct.-2025-20_56_43.png?fit=1536%2C1024&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/posts\/419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/comments?post=419"}],"version-history":[{"count":3,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/posts\/419\/revisions"}],"predecessor-version":[{"id":426,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/posts\/419\/revisions\/426"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/media\/421"}],"wp:attachment":[{"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/media?parent=419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/categories?post=419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quantispartners.ma\/en\/wp-json\/wp\/v2\/tags?post=419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}