1. Exemption threshold raised to 40,000 MAD/year
The most emblematic change: the total IR exemption threshold rises from 30,000 MAD/year to 40,000 MAD/year. In concrete terms, this means no income tax is owed as long as your annual net taxable salary stays under 40,000 MAD, or about 3,333 MAD/month / 4,200 MAD monthly taxable gross after deductions.
Direct impact: SMIG-level workers (3,111 MAD/month gross) are now fully exempt from IR, whereas they previously paid about 30-50 MAD/month under the old scale. For workers, line agents and low-income salaried employees, this is a direct purchasing power gain of 360-600 MAD/year.
2. Intermediate brackets harmonization
Intermediate brackets have been slightly adjusted to smooth gaps. The new 2026 scale is: 0% up to 40,000 MAD/year, 10% on 40,001-60,000 MAD, 20% on 60,001-80,000 MAD, 30% on 80,001-100,000 MAD, 34% on 100,001-180,000 MAD, and 37% above 180,000 MAD. The old scale had an additional 38% bracket above 180,000 MAD that was removed and merged with 37%, simplifying calculations.
3. Enhanced Retirement Savings Plan (PER)
The deductibility ceiling for PER contributions from IR has doubled: it rises from 25,000 MAD/year to 50,000 MAD/year. For a senior executive (34% bracket), this represents potential tax savings of 50,000 × 34% = 17,000 MAD/year additional in tax optimization, provided you subscribe a PER with Wafa Assurance, AXA Maroc, Atlanta, RMA or other licensed operator.
4. Family charges revised upward
IR reductions for family charges remain at 30 MAD/month per dependent (no nominal change, BUT the cap has been raised from 6 to 8 persons maximum). For large families (3+ children + non-working spouse + dependent parents), this is additional potential IR reduction of up to 720 MAD/year.
5. New mandatory e-filing for > 50,000 MAD/year
All taxpayers whose annual taxable income exceeds 50,000 MAD must now mandatorily e-file via the tax.gov.ma portal. This obligation extends to retirees, MRE declaring their foreign pension, and self-employed. Paper filing remains possible only for taxpayers under 50,000 MAD annual income and persons over 70 years old.
What to do concretely?
Three priority actions: (1) verify your employer integrated the new scale into payroll from January 2026 — if delayed, request retroactive regularization with refund. (2) consider PER subscription to take advantage of the new 50,000 MAD/year deductible ceiling if in high bracket. (3) if income > 50,000 MAD/year, create your tax.gov.ma account before the next March 2027 declaration.
Article based on official public data + wafir.ma expert sources. All cited statistics are verifiable with the mentioned organizations.
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