Morocco tax: key insights
- Tax year & currency
- 2026 · MAD. calendar year 2026 (IR scale from LF 2025, unchanged by LF 2026)
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- Family charges: sources conflict between MAD 500/person/yr (max 6 → 3,000; Humantal, consistent with LF 2025) and MAD 600/person (max 3,600; Upsilon). One source also cites 30 MAD/month with up to 8 persons. Confirm against CGI art. 74 / DGI before enabling dependants.
- Scenario detail 3
- One secondary source still shows the pre-2023 frais-pro rule (20%, cap 30,000). It is superseded. PwC confirms the 25% / 35,000 rule.
- Scenario detail 4
- CIMR rates are plan-specific. No default is given.
- Scenario detail 5
- Pensions from basic schemes became 100% exempt from 1 Jan 2026. This affects pensioners only.
Morocco salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- PwC WWTS Morocco – Deductions
- Upsilon Consulting – IR salarial barème 2026
- Upsilon Consulting – CNSS contributions 2026
- Deloitte – Maroc LF 2026 principales mesures
- DGI note circulaire 737 LF 2026 (copy)
- Humantal – Barème IR 2026
Open issues in the supplied research
- Family charges: sources conflict between MAD 500/person/yr (max 6 → 3,000; Humantal, consistent with LF 2025) and MAD 600/person (max 3,600; Upsilon). One source also cites 30 MAD/month with up to 8 persons. Confirm against CGI art. 74 / DGI before enabling dependants.
- One secondary source still shows the pre-2023 frais-pro rule (20%, cap 30,000). It is superseded. PwC confirms the 25% / 35,000 rule.
- CIMR rates are plan-specific. No default is given.
- Pensions from basic schemes became 100% exempt from 1 Jan 2026. This affects pensioners only.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.