Morocco income tax scale: 2026 to 2030
The 2027 draft finance bill plans a gradual reform of employee income tax (IR). Here are the brackets in force in 2026 and those proposed up to 2030.
The tax-free band rises to MAD 60,000
In 2026, net taxable income is tax-free up to MAD 40,000 a year. From 2027, this threshold rises to MAD 60,000, about MAD 5,000 a month.
Brackets year by year
| Year | Brackets (annual net taxable income) | Status |
|---|---|---|
| 2026 | 0 – 40,000: 0% 40,000 – 60,000: 10% 60,000 – 80,000: 20% 80,000 – 100,000: 30% 100,000 – 180,000: 34% above 180,000: 37% | In force |
| 2027 | 0 – 60,000: 0% 60,000 – 80,000: 10% 80,000 – 100,000: 20% 100,000 – 180,000: 34% above 180,000: 37% | Proposed (2027 draft bill) |
| 2028 | 0 – 60,000: 0% 60,000 – 100,000: 10% 100,000 – 200,000: 25% above 200,000: 37% | Proposed (2027 draft bill) |
| 2029 | 0 – 60,000: 0% 60,000 – 130,000: 10% 130,000 – 200,000: 20% above 200,000: 35% | Proposed (2027 draft bill) |
| 2030 | 0 – 60,000: 0% 60,000 – 150,000: 10% 150,000 – 200,000: 20% above 200,000: 30% | Proposed (2027 draft bill) |
Professional expenses and dependants
- Professional expenses: 35% in 2026 (25% above MAD 78,000 annual gross), 45% from 2027, capped at MAD 35,000 a year.
- Dependants: MAD 600 per dependant per year, up to 6 people.
Example
For annual net taxable income of MAD 60,000 (MAD 5,000 a month) with no dependants: income tax is MAD 2,000 a year in 2026 (about MAD 167 a month) and MAD 0 from 2027.
The 2027-2030 scales are proposals and may change when the finance law is voted.
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