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, set by the 2025 Finance Law and unchanged in 2026. 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 relative to net taxable income), both useful for comparing tax burden.
Your income
For an employee: annual gross − professional expenses (35% of gross up to 78,000 MAD, otherwise 25% capped at 35,000) − employee CNSS-AMO. For self-employed: taxable profit.
600 MAD IR reduction per person, capped at 3,600 MAD (6 persons).
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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And in 2027?
This calculator applies the tax scale in force in 2026. Any change to the scale for 2027 will come through the 2027 Finance Act.
Frequently asked questions
What are the new 2026 IR brackets?
How to calculate net taxable income?
What's the difference between marginal and effective rate?
Are retirement pensions taxed the same way?
How does this calculator determine your income tax?
Moroccan income tax (IR) applies to annual net taxable income through a 6-bracket progressive scale in force for 2026: 0% up to MAD 40,000, 10% from 40,001 to 60,000, 20% from 60,001 to 80,000, 30% from 80,001 to 100,000, 34% from 100,001 to 180,000 and 37% beyond MAD 180,000. The calculator uses the tax authority's quick-calculation method: income × the rate of the bracket reached, minus a fixed deduction sum (0, 4,000, 10,000, 18,000, 22,000 or 27,400 MAD depending on the bracket).
Two inputs are enough: your net taxable income (for an employee: annual gross minus professional expenses — 35% of annual gross if it does not exceed MAD 78,000, otherwise 25% capped at MAD 35,000/year — minus employee CNSS-AMO contributions, at most 6.74% of gross) and the number of dependents (a MAD 600 tax reduction per person, with a total cap of MAD 3,600, i.e. 6 persons). Example: on MAD 120,000 of net taxable income with no dependents, IR comes to 120,000 × 34% − 22,000 = MAD 18,800/year — a 34% marginal rate and a 15.7% effective rate.
Above MAD 5,000 of annual IR, the tool also quantifies two tax-saving levers: a PER retirement plan (assumption: a contribution of 6% of income, capped at MAD 30,000, multiplied by your marginal rate) and life insurance (gains exempt after 8 years of holding, based on MAD 50,000/year invested at a 5% return). Results are indicative and do not constitute tax advice.
Income tax calculation FAQ
How much income tax do you pay on MAD 120,000 per year in Morocco?
On MAD 120,000 of net taxable income in 2026, annual IR is MAD 18,800 (120,000 × 34% − 22,000 deduction sum), about MAD 1,567 per month. The marginal rate is 34%, but the effective rate is only 15.7% thanks to progressivity. Each dependent then reduces the tax by MAD 600 per year, up to MAD 3,600.
What is the deduction sum for in the IR calculation?
It avoids slicing income bracket by bracket: the whole income is multiplied by its bracket's rate, then a fixed sum is subtracted — MAD 4,000 in the 10% bracket, 10,000 at 20%, 18,000 at 30%, 22,000 at 34% and 27,400 at 37%. Example: MAD 70,000 of net taxable income gives 70,000 × 20% − 10,000 = MAD 4,000 of IR.
From what salary do you start paying IR in Morocco in 2026?
The 2026 scale fully exempts the first MAD 40,000 of annual net taxable income. For an employee with no dependents, after professional expenses (35% of annual gross, which stays below MAD 78,000 here) and employee contributions (6.74% of gross up to MAD 6,000 per month), that corresponds to a gross salary of about MAD 5,721 per month: up to that level, no IR is withheld at source.
What is the IR reduction for dependents?
The family charge reduction is MAD 600 per year per dependent (spouse and children), with a total cap of MAD 3,600 per year, i.e. 6 people (CGI article 74, 2026 Finance Law). It is deducted from the tax computed with the scale — not from taxable income — and can bring the tax down to zero, never below.
How can you legally reduce your income tax in Morocco?
Two main levers, quantified by the tool: a PER retirement plan with deductible contributions (tool assumption: 6% of income capped at MAD 30,000 — i.e. MAD 2,448 saved per year on MAD 120,000 of income in the 34% bracket), and life insurance, whose gains are IR-exempt after 8 years of holding. On top comes the family charge reduction, up to MAD 3,600 per year.
Scale and assumptions verified on October 21, 2026 — Wafir.ma
Wafir.ma is an independent comparison service — neither an ACAPS-licensed insurance broker nor a credit institution licensed by Bank Al-Maghrib. Displayed rates are indicative only.