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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.
Method and reliability: informative estimate based on the stated parameters and reviewed in July 2026. See our calculation method and sources. Seek qualified professional advice before an important tax, legal, medical or financial decision.