{"id":11420,"date":"2026-01-29T11:15:19","date_gmt":"2026-01-29T11:15:19","guid":{"rendered":"https:\/\/cerem.ma\/?p=11420"},"modified":"2026-01-29T11:17:44","modified_gmt":"2026-01-29T11:17:44","slug":"is-et-tva-en-2026","status":"publish","type":"post","link":"https:\/\/ahmedazirar.com\/ar\/2026\/01\/29\/is-et-tva-en-2026\/","title":{"rendered":"IS et TVA en 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11420\" class=\"elementor elementor-11420\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9527e9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9527e9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b73961c\" data-id=\"b73961c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2caf241 elementor-widget elementor-widget-heading\" data-id=\"2caf241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">IS et TVA en 2026\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2b912fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b912fb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27c6e07\" data-id=\"27c6e07\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccf37bc elementor-widget elementor-widget-image\" data-id=\"ccf37bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/ahmedazirar.com\/wp-content\/uploads\/2026\/01\/TVA-au-Maroc-1024x683-1.jpg\" class=\"attachment-full size-full wp-image-11422\" alt=\"TVA au Maroc 1024x683 1\" srcset=\"https:\/\/ahmedazirar.com\/wp-content\/uploads\/2026\/01\/TVA-au-Maroc-1024x683-1.jpg 1024w, https:\/\/ahmedazirar.com\/wp-content\/uploads\/2026\/01\/TVA-au-Maroc-1024x683-1-300x200.jpg 300w, https:\/\/ahmedazirar.com\/wp-content\/uploads\/2026\/01\/TVA-au-Maroc-1024x683-1-768x512.jpg 768w, https:\/\/ahmedazirar.com\/wp-content\/uploads\/2026\/01\/TVA-au-Maroc-1024x683-1-18x12.jpg 18w, https:\/\/ahmedazirar.com\/wp-content\/uploads\/2026\/01\/TVA-au-Maroc-1024x683-1-600x400.jpg 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-604c842 elementor-widget elementor-widget-text-editor\" data-id=\"604c842\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"teaser-text\"><p>Une mesure fiscale phare entre en application en 2026 concernant l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le taux de 20% s\u2019appliquera \u00e0 toutes les soci\u00e9t\u00e9s dont le b\u00e9n\u00e9fice net imposable est inf\u00e9rieur \u00e0 100 millions de dirhams. Pour les entreprises dont le b\u00e9n\u00e9fice atteint ou d\u00e9passe ce seuil, le taux est fix\u00e9 \u00e0 35%, tandis qu\u2019un taux sp\u00e9cifique de 40% est r\u00e9serv\u00e9 au secteur financier, incluant les banques, Bank Al-Maghrib, la Caisse de d\u00e9p\u00f4t et de gestion ainsi que les entreprises d\u2019assurances et de r\u00e9assurance. <br \/>En mati\u00e8re de taxe sur la valeur ajout\u00e9e, la nouveaute\u0301 concerne la TVA. A partir de 2026, s\u2019applique la suppression des taux r\u00e9duits de 7% et de 14%, au profit d\u2019un syst\u00e8me simplifi\u00e9 reposant sur deux seuls taux: 10% et 20%.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>IS et TVA en 2026 Une mesure fiscale phare entre en application en 2026 concernant l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le &#8230; <a class=\"cz_readmore\" href=\"https:\/\/ahmedazirar.com\/ar\/2026\/01\/29\/is-et-tva-en-2026\/\"><i class=\"fa czico-188-arrows-2\" aria-hidden=\"true\"><\/i><span>\u0627\u0642\u0631\u0623 \u0623\u0643\u062b\u0631<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":11422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/posts\/11420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/comments?post=11420"}],"version-history":[{"count":4,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/posts\/11420\/revisions"}],"predecessor-version":[{"id":11425,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/posts\/11420\/revisions\/11425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/media\/11422"}],"wp:attachment":[{"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/media?parent=11420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/categories?post=11420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ahmedazirar.com\/ar\/wp-json\/wp\/v2\/tags?post=11420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}