Income tax reform 2027–2031 (draft)
The draft 2027 Finance Bill (PLF 2027), as reported by the press, replaces the current scale with a gradual schedule ending in a new regime in 2031. It has not been voted. Treat everything below as provisional until the final law is published.
What changes
- The tax-free threshold rises from 40,000 to 60,000 MAD a year.
- The professional-expense deduction becomes 45% of gross, capped at 35,000 MAD a year.
- The number of brackets falls, and the top rates are reduced in steps.
- The family reduction is kept at 600 MAD per dependant in Dariba's figures, from a single source.
Brackets for 2027
| Annual taxable income (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,000 – 80,000 | 10% |
| 80,000 – 100,000 | 20% |
| 100,000 – 180,000 | 34% |
| 180,000+ | 37% |
Brackets for 2028
| Annual taxable income (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,000 – 100,000 | 10% |
| 100,000 – 200,000 | 25% |
| 200,000+ | 37% |
Brackets for 2029
| Annual taxable income (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,000 – 130,000 | 10% |
| 130,000 – 200,000 | 20% |
| 200,000+ | 35% |
Brackets for 2030
| Annual taxable income (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,000 – 150,000 | 10% |
| 150,000 – 200,000 | 20% |
| 200,000+ | 30% |
Brackets for 2031 (definitive regime)
| Annual taxable income (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,000 – 150,000 | 10% |
| 150,000 – 500,000 | 20% |
| 500,000+ | 30% |
The 10% ceilings agree across the press reports consulted; the upper bands for 2028 to 2030 rest on one or two sources. Sources: drh.ma, le360, lareleve.ma, renseignementeconomique.fr.
To see what it means for your own pay, use the Compare years tab in the calculator.
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