Calculate income tax (IR) in Morocco
Estimate Moroccan income tax from a clearly defined taxable base, with a bracket-by-bracket breakdown under the 2026 scale or the proposed 2027 scale.
Finance Bill 2027 — not yet adopted. Figures may change.
Calculator
- Minimum wage
- MAD 3,422.72
- CNSS ceiling
- MAD 6,000
- AMO
- 2.26%
Monthly amount in dirhams (MAD), before any deduction.
Dependents
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Net take-home pay in 2026
MAD 8,903.64
2026 model — law in force
Where your gross salary goes
- Take-home pay89.04%
- CNSS2.69%
- AMO2.26%
- Income tax6.02%
Assumptions and limits
- Calculated for a private-sector employee affiliated to the CNSS.
- Excludes exempt bonuses, benefits in kind, supplementary pension, group insurance and housing-loan interest.
- Excludes civil servants, retirees, Moroccans living abroad and non-salary income.
Pay breakdown
| Gross salary | MAD 10,000.00 |
|---|---|
| − CNSS (4.48%, capped) | MAD 268.80 |
| − AMO (2.26%) | MAD 226.00 |
| Professional expenses (25%, annual cap MAD 35,000) | MAD 2,500.00 |
| Net taxable income | MAD 7,005.20 |
| Tax before family reduction | MAD 601.56 |
| − Income tax | MAD 601.56 |
| = Net take-home pay | MAD 8,903.64 |
- Monthly income tax
- MAD 601.56
- Annual income tax
- MAD 7,218.72
- Marginal rate
- 30%
- Effective rate (tax / gross)
- 6.02%
Bracket-by-bracket breakdown
| Bracket (annual RNI, MAD) | Rate | Amount taxed | Tax |
|---|---|---|---|
| 0 → 40,000 | 0% | MAD 40,000.00 | MAD 0.00 |
| 40,001 → 60,000 | 10% | MAD 20,000.00 | MAD 2,000.00 |
| 60,001 → 80,000 | 20% | MAD 20,000.00 | MAD 4,000.00 |
| 80,001 → 100,000 | 30% | MAD 4,062.40 | MAD 1,218.72 |
| 100,001 → 180,000 | 34% | MAD 0.00 | MAD 0.00 |
| above 180,000 | 37% | MAD 0.00 | MAD 0.00 |
Income tax alone does not explain the gap between gross and net: social contributions (CNSS, AMO) are withheld as well.
The brackets apply to annual net taxable income, not to monthly gross salary.