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Morocco Income Tax Calculator (IR) 2026 — Progressive Scale 0% to 37%
Calculate your income tax (IR) according to the Moroccan 2026 progressive tax scale.
Results
IR scale 2026: 0% to MAD 30,000 | 10%: 30,001–50,000 | 15%: 50,001–60,000 | 20%: 60,001–80,000 | 30%: 80,001–180,000 | 34%: 180,000+.
📐 Income tax (IR) formula 2026
Tax = (taxable base × rate) − quick-deduction
Family deductions = 600 MAD × number of dependents (max 6)
Family deductions = 600 MAD × number of dependents (max 6)
📊 2026 income tax brackets
| Annual net income | Rate | Quick-deduction |
|---|---|---|
| 0 — 40,000 | 0% | 0 |
| 40,001 — 60,000 | 10% | 4,000 |
| 60,001 — 80,000 | 20% | 10,000 |
| 80,001 — 100,000 | 30% | 18,000 |
| 100,001 — 180,000 | 34% | 22,000 |
| > 180,000 | 37% | 27,400 |
💼 Worked examples
Annual taxable base 55,000 MAD
Tax = 55,000 × 10% − 4,000 = 1,500 MAD per year.
Annual taxable base 120,000 MAD
Tax = 120,000 × 34% − 22,000 = 18,800 MAD per year before family deductions.
💡 Practical tips
- Flat professional expenses (35% if gross ≤ 6,500, otherwise 25%) are deducted before tax.
- Each dependent reduces tax by 600 MAD per year (up to 6).
- The 2025 reform raised the exemption threshold from 30,000 to 40,000 MAD.
⚠️ Limits and disclaimer
- These brackets apply to salary income; professional and rental income follow specific rules.
- Check the current Finance Act for any change.
Official sources: General Tax Code · Directorate General of Taxes (tax.gov.ma) · National Social Security Fund (cnss.ma) · 2026 Finance Act.
Last updated: February 2026.
Last updated: February 2026.
❓ Frequently asked questions
From what amount is income tax due in 2026?
When annual taxable income exceeds 40,000 MAD.
What is the top rate?
37% for income above 180,000 MAD per year.
Are family deductions automatic?
They are granted based on the dependents you declare to your employer, at 600 MAD per dependent per year.