Income tax (IR) on salaries in Morocco
IR (impôt sur le revenu) is withheld from your pay every month by your employer. It is worked out on your annual taxable income with progressive brackets: each slice of income is taxed at its own rate, not the whole amount at the top rate.
The 2026 brackets (law in force)
| Annual taxable income (MAD) | Rate |
|---|---|
| 0 – 40,000 | 0% |
| 40,000 – 60,000 | 10% |
| 60,000 – 80,000 | 20% |
| 80,000 – 100,000 | 30% |
| 100,000 – 180,000 | 34% |
| 180,000+ | 37% |
A salary that puts you in the 34% bracket does not mean 34% of everything is taken: only the part above 100,000 MAD a year is taxed at 34%.
What the brackets are applied to
- Start from gross pay: base salary, seniority bonus, bonuses and taxable allowances.
- Leave out allowances that are exempt.
- Subtract your own CNSS, AMO and CIMR contributions.
- Subtract the professional-expense deduction: 35% of gross, capped at 30,000 MAD a year, when annual gross is up to 78,000 MAD; otherwise 25%, capped at 35,000 MAD a year.
- Multiply the monthly result by 12 and apply the brackets above.
Family reduction
Each dependant, such as a spouse or a child, lowers the yearly tax by 600 MAD, up to six dependants. The reduction can bring the tax down to zero but not below.
A worked example
Take a base salary of 10,000 MAD a month in 2026, with no other pay and no dependants. CNSS is 268.80 MAD (4.48% of the 6,000 MAD ceiling) and AMO is 226.00 MAD (2.26%). The professional-expense deduction is 2,500 MAD (25%). Taxable income is 7,005.20 MAD a month, or 84,062.40 MAD a year.
Annual tax: 0 on the first 40,000, 2,000 on the next 20,000 (10%), 4,000 on the next 20,000 (20%), and 1,218.72 on the 4,062.40 above 80,000 (30%). That is 7,218.72 MAD a year, or 601.56 MAD a month. Net pay: 10,000 − 268.80 − 226.00 − 601.56 = 8,903.64 MAD.
Figures come from secondary sources (press and payroll guides). Confirm on cnss.ma and with the tax authority (DGI) before relying on them. This is an estimate, not tax advice.
Last reviewed: October 27, 2026