Last updated: January 2026
Income tax (IR) on salaries in Morocco is calculated using a progressive monthly bracket scale, applied to taxable net income.
| Taxable net income (MAD) | Rate | Deduction |
|---|---|---|
| 0 — 3,333.33 | 0% | 0 |
| 3,333.34 — 5,000.00 | 10% | 333.33 |
| 5,000.01 — 6,666.67 | 20% | 833.33 |
| 6,666.68 — 8,333.33 | 30% | 1,500.00 |
| 8,333.34 — 15,000.00 | 34% | 1,833.33 |
| 15,000.01 and above | 37% | 2,283.33 |
Taxable net income = Gross salary − Employee CNSS/AMO contributions − Professional expenses allowance (35% or 25% depending on salary level) − Any home loan interest (capped at 10% of income).
Each dependent (spouse, children) grants a deduction of 50 MAD per month on the calculated tax, up to a maximum of 6 people (i.e. 300 MAD/month maximum).
For a taxable net income of 6,381 MAD: the 20% bracket applies. Income tax = (6,381 × 20%) − 833.33 = 442.90 MAD, before any deduction for dependents.
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