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Morocco IR Calculator 2026

2026 revised IR scale: new exempt bracket up to 40,000 MAD. Calculate your tax in seconds.

Moroccan income tax (IR) is calculated using a 6-bracket progressive scale, revised by the 2026 Finance Law. It applies to annual net taxable income (after social contributions and professional expense allowance). Our calculator displays marginal rate (highest bracket reached) and effective rate (total IR on gross income), both useful for comparing tax burden.

Your income

For an employee: gross − employee CNSS − 35% allowance. For self-employed: taxable profit.

360 MAD IR reduction per person, capped at 6.

Your IR calculation

Gross IR per scale

18,800 MAD

Net IR due

18,800 MAD

Effective rate

15.67 %

Marginal rate

34.00 %

Calculation based on 2026 Finance Law. Results are indicative and do not constitute tax advice.

2026 IR scale (annual)

FromToRateDeduction
0 MAD40,000 MAD0 %0 MAD
40,001 MAD60,000 MAD10 %4,000 MAD
60,001 MAD80,000 MAD20 %10,000 MAD
80,001 MAD100,000 MAD30 %18,000 MAD
100,001 MAD180,000 MAD34 %22,000 MAD
180,001 MADNo limit37 %27,400 MAD

Frequently asked questions

What are the new 2026 IR brackets?
The 2026 Finance Law raised the exempt bracket to 40,000 MAD (from 30,000 previously), then: 10% up to 60,000, 20% up to 80,000, 30% up to 100,000, 34% up to 180,000, and 37% beyond.
How to calculate net taxable income?
For an employee: annual gross − employee CNSS contributions − 35% professional expense allowance (capped at 35,000 MAD). For self-employed: annual profit (real regime) or flat CPU base (CPU regime).
What's the difference between marginal and effective rate?
The marginal rate is your last bracket's rate (e.g., 34% if income reaches the 5th bracket). The effective rate is total IR divided by income: always lower than marginal thanks to progressivity.
Are retirement pensions taxed the same way?
No. Pensions benefit from a specific allowance (60% to 80% depending on case — 80% for pensions transferred from abroad to an MA account), substantially reducing the due IR.