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Income tax (IR) Morocco 2026: Brackets, calculation and online declaration

Updated on June 12, 202615 min read

Income Tax (IR) remains in 2026 the first fiscal revenue of the Moroccan State budget, with over 65 billion MAD collected in 2024. The progressive bracket has five tiers from 0% (up to 30,000 MAD/year) to 38% (over 180,000 MAD/year), with reinforced total exemption at 40,000 MAD/year since January 2025. For employees, IR is withheld at source by the employer. For self-employed, liberal professions and MREs receiving Moroccan income, annual declaration is via SIMPL-IR before April 30.

1. IR 2026 bracket: tiers and rates

Annual income tierRateAmount to deduct
0 - 40,000 MAD0%0 MAD
40,001 - 60,000 MAD10%4,000 MAD
60,001 - 80,000 MAD20%10,000 MAD
80,001 - 180,000 MAD30%18,000 MAD
Over 180,000 MAD38%32,400 MAD

Example: for an annual net taxable salary of 120,000 MAD, gross IR = 120,000 × 30% - 18,000 = 18,000 MAD, i.e. 1,500 MAD/month withheld at source.

2. Net salary calculation: from gross to net

  • Step 1: Taxable gross = Total gross - CNSS (4.48% on 6,000 MAD) - AMO (2.26%)
  • Step 2: Professional allowance = 35% of taxable gross (capped 35,000 MAD/year)
  • Step 3: Annual net taxable income = (Taxable gross - 35%) × 12
  • Step 4: Gross IR = Net income × Tier rate - Amount to deduct
  • Step 5: Net IR = Gross IR - Family burdens (300 MAD × dependents)

3. SIMPL-IR online declaration

SIMPL-IR (simpl.tax.gov.ma) is the official DGI portal for online declaration and payment. Since 2025, anyone whose annual IR exceeds 30,000 MAD must declare online. Annual declaration must be filed before April 30.

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4. Civil servant IR

Civil servants benefit from the same brackets but with some specifics: representation allowance (15%) exempt, transport and housing allowances partially exempt. Withholding by the General Treasury.

5. MRE IR: the 80% allowance on pensions

MREs receiving foreign pension and transferring it to Morocco benefit from 80% allowance on transferred amount. On a 2,000 EUR pension (~22,000 MAD), only 4,400 MAD is taxable.

6. Deductible charges

  • Mortgage interest principal residence: deduction up to 10% of net taxable income
  • Supplementary retirement contributions (CIMR, PER): 50% of net income
  • Life insurance contributions: 6% (contracts > 8 years)
  • Donations to recognized public utility works: 0.2% of turnover
  • Private school fees: 150 MAD/month/child (max 6)
  • Family burdens: 300 MAD/dependent (max 6)

7. FAQ

Q.What is the IR bracket in Morocco 2026?
Progressive bracket 5 tiers: 0% up to 40,000 MAD, 10% to 60,000, 20% to 80,000, 30% to 180,000, 38% beyond. Total exemption raised to 40,000 MAD/year since 2025.
Q.How to calculate my net salary after IR?
Gross - CNSS/AMO (~7%) = taxable gross. 35% allowance. Apply bracket. Subtract 300 MAD/dependent. Wafir.ma calculator does it in 30 seconds.
Q.When to declare IR in Morocco 2026?
Before April 30, 2026 for 2025 income. Self-employed, liberal professions and MREs with Moroccan income: mandatory annual declaration via SIMPL-IR.
Q.How to declare online on SIMPL-IR?
Log into simpl.tax.gov.ma with national ID + Fiscal ID. Download form, enter income + deductible charges, validate and pay by CMI or transfer.
Q.What is the 35% professional allowance?
Lump-sum deduction representing professional expenses. Applied to taxable gross income, capped at 35,000 MAD/year.
Q.Do MREs pay IR in Morocco?
Yes on Moroccan-source income (rents, capital gains, dividends). Not on foreign salaries. MRE advantage: 80% allowance on foreign pensions transferred via official banking channel.
Q.How to reduce my IR in Morocco?
Key deductions: mortgage interest (up to 10% RNI), CIMR/PER contributions (50% RNI), life insurance 8+ years (6% RNI), donations, school fees, family burdens.
Q.What is the penalty for late declaration?
10% immediate surcharge + 5% per month of delay, up to 100% of amount due. Intentional minoration: possible criminal sanction.

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