1. Morocco IR 2026 — 6 official brackets
Brackets and rates table 2026
Bracket 1: income ≤ MAD 30,000/year → rate 0 % (full exemption). Deduction sum: MAD 0.
Bracket 2: 30,001 to 50,000/year → rate 10 %. Deduction sum: 3,000.
Bracket 3: 50,001 to 60,000/year → rate 20 %. Deduction sum: 8,000.
Bracket 4: 60,001 to 80,000/year → rate 30 %. Deduction sum: 14,000.
Bracket 5: 80,001 to 180,000/year → rate 34 %. Deduction sum: 17,200.
Bracket 6: > 180,000/year → rate 38 %. Deduction sum: 24,400.
Quick calculation method
Unique formula: Gross IR = (Net Global Taxable Income × Marginal Rate) − Deduction Sum
The marginal rate is the bracket in which the income falls. The deduction sum already integrates lower-bracket calculation (average-rate method).
Net IR = Gross IR − personal deductions (family charges MAD 360/dependent × max 6, ceiling MAD 2,160/year).
2. 5 concrete worked examples 2026
Example 1 — Employee MAD 8,000/month (96K/year)
Gross annual income: MAD 96,000. Professional expenses (20 % capped at 30K): MAD 19,200. CNSS social contributions (~4.48 %): MAD 4,300.
Net taxable income: 96,000 − 19,200 − 4,300 = 72,500. Bracket 4 (60,001-80,000) → 30 % rate, deduction sum 14,000.
Gross IR = 72,500 × 30 % − 14,000 = 21,750 − 14,000 = MAD 7,750/year, i.e. ~MAD 646/month withheld at source by employer.
Example 2 — Executive MAD 15,000/month (180K/year)
Gross annual: 180,000. Professional expenses (capped 30K): 30,000. CNSS: 8,064.
Net taxable: 180,000 − 30,000 − 8,064 = 141,936. Bracket 5 (80,001-180,000) → 34 % rate, deduction sum 17,200.
Gross IR = 141,936 × 34 % − 17,200 = 48,258 − 17,200 = MAD 31,058/year, i.e. ~MAD 2,588/month withheld at source.
Example 3 — Liberal doctor MAD 25,000/month (300K/year)
Gross annual: 300,000. Real professional expenses (practice, secretary, insurance): 80,000 (deductible in real regime).
Net taxable: 300,000 − 80,000 = 220,000 (no automatic CNSS for liberals, except voluntary CNSS Self-Employed enrollment).
Gross IR = 220,000 × 38 % − 24,400 = 83,600 − 24,400 = MAD 59,200/year. To declare March-April 2027 (1 annual payment).
Example 4 — MRE 30,000/month foreign pension (360K/year)
Foreign pension converted to MAD: 360,000/year. Specific MRE abatement on foreign pensions: 80 % (CGI art. 73), so taxable base = 360,000 × 20 % = 72,000.
Professional expenses: not applicable. Net taxable: 72,000. Bracket 4 → 30 % rate, deduction sum 14,000.
Gross IR = 72,000 × 30 % − 14,000 = 21,600 − 14,000 = MAD 7,600/year (vs ~85K MAD/year without abatement). Major MRE advantage.
Example 5 — Retiree MAD 12,000/month pension (144K/year)
Moroccan pension (CNSS/CMR/RCAR): 144,000/year. Retirement pension abatement: 60 % (art. 60 CGI), so taxable base = 144,000 × 40 % = 57,600.
Net taxable: 57,600. Bracket 3 (50,001-60,000) → 20 % rate, deduction sum 8,000.
Gross IR = 57,600 × 20 % − 8,000 = 11,520 − 8,000 = MAD 3,520/year, i.e. ~MAD 293/month withheld on pension by the fund.
3. Deductible charges before IR calculation
For employees
Professional expenses: 20 % of gross salary, capped at MAD 30,000/year (automatic flat deduction).
CNSS + AMO contributions: fully deductible (~4.48 % of gross salary). Complementary retirement contributions: deductible up to 10 % of net income (cap MAD 50,000/year).
Family charges: MAD 360/year per dependent (spouse + children up to 25 if students), capped at 6 persons = MAD 2,160/year deduction from gross IR (not from base).
For liberal professions and self-employed
Real regime: deduction of real professional expenses (practice rent, secretary, pro RC insurance, continuing training, travel).
Flat regime (CPU): fixed tax rate 1 % of pre-tax revenue for services, 0.5 % for commerce (vs IR bracket up to 38 %). Preferable if revenue < 500K services / 200K commerce.
Life insurance + PER contributions
Contributions to retirement life-insurance contracts: deductible up to 10 % of net taxable income, capped at MAD 50,000/year. Conditions: contract ≥ 8 years, exit at 55 minimum.
Ideal optimization for executives > 100K/year and liberals > 150K/year: IR savings MAD 3,400-19,000/year depending on bracket.
4. IR 2026 declaration and payment (March-April 2027)
Employees (withholding at source)
Employer withholds IR monthly on payslip. No mandatory personal declaration UNLESS:
(a) Rental income > 30K/year, (b) Movable capital income > 5K/year, (c) Real-estate capital gains, (d) Liberal activity in addition, (e) Total income > MAD 1M/year.
Self-employed / liberals / rentals
Mandatory annual declaration via tax.gov.ma SIMPL-IR before April 30, 2027 (2026 income). Download pre-filled form with employer + CNSS data.
Payment: bank transfer or CMI card on tax.gov.ma. Possibility to spread payments in case of difficulty (motivated request to tax office).
5. FAQ
Q.What are the 6 Morocco IR 2026 brackets?
Q.How do I quickly calculate my IR from gross salary?
Q.What charges are deductible to reduce my IR?
Q.Do MRE benefit from IR abatement in Morocco?
Q.When must I declare my IR for 2026 income?
Calculate my 2026 IR in 30 seconds
Our Morocco IR calculator integrates 2026 brackets, abatements, family charges, PER contributions. Precise estimation for employees, liberals, MRE.
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