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)
| From | To | Rate | Deduction |
|---|---|---|---|
| 0 MAD | 40,000 MAD | 0 % | 0 MAD |
| 40,001 MAD | 60,000 MAD | 10 % | 4,000 MAD |
| 60,001 MAD | 80,000 MAD | 20 % | 10,000 MAD |
| 80,001 MAD | 100,000 MAD | 30 % | 18,000 MAD |
| 100,001 MAD | 180,000 MAD | 34 % | 22,000 MAD |
| 180,001 MAD | No limit | 37 % | 27,400 MAD |
Reduce your IR with a PER or life insurance
Paying more than 5,000 MAD in IR per year? A Moroccan PER (Retirement Savings Plan) and life insurance let you deduct contributions or exempt gains after 8 years.
PER savings (7,200 MAD)
− 2,448 MAD
/ year of IR avoided
Life insurance savings (50,000 MAD/an)
− 3,400 MAD
/ year of IR avoided (8 ans)
This is only an indicative estimate
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