How Income Tax Works in Morocco (2026)
Morocco's IR (Impôt sur le Revenu) is computed on an annual basis. The order matters: gross − CNSS − AMO − professional expenses = net taxable income, then the annual scale, minus DH 600/year per dependent child (max 6).
The 2026 IR scale (annual net taxable)
| Annual net taxable (MAD) | Rate |
|---|---|
| 0 – 40,000 | 0% |
| 40,001 – 60,000 | 10% |
| 60,001 – 80,000 | 20% |
| 80,001 – 100,000 | 30% |
| 100,001 – 180,000 | 34% |
| Above 180,000 | 37% |
CNSS & AMO
CNSS: 4.48% of salary, capped at DH 6,000/month (max DH 268.80/mo). AMO health: 2.26% of full gross, no ceiling. Professional expenses: 35% of gross (cap DH 35,000/yr) if annual gross ≤ DH 78,000, else 25% (cap DH 35,000/yr).
Worked example
Monthly salary of DH 12,000: CNSS DH 268.80 + AMO DH 271.20/mo. Annual gross 144,000 − CNSS 3,225.60 − AMO 3,254.40 − professional expenses 35,000 (25%, capped) = DH 102,520 taxable. IR = 12,000 + 34% × 2,520 = DH 12,856.80/year (≈DH 1,071/mo). Take-home ≈ DH 10,389/month.
Try it: Morocco salary calculator →
Another worked example
Monthly salary of DH 10,000 (DH 120,000/year): CNSS = DH 268.80/mo (capped); AMO = DH 226/mo. Professional expenses = 25% × 120,000 = DH 30,000. Taxable = 120,000 − 3,225.60 − 2,712 − 30,000 = DH 84,062.40. IR = 2,000 + 6,000 + 30% × 4,062.40 = DH 9,218.72/year (≈DH 768/mo). Take-home ≈ DH 8,737/month.
Reading your Moroccan payslip
Your bulletin de paie shows CNSS (4.48%, capped at DH 268.80/mo), AMO (2.26%, no ceiling), and IR — but the IR is computed on an annual basis, so the monthly figure is a twelfth of the annual tax. The professional-expenses deduction (35%/25%) never appears as a line — it's a deemed deduction inside the IR calculation. If you have children, check the DH 600-per-child tax reduction (max 6) is applied; payrolls sometimes miss it.
Common mistakes
1. The old 25%/20% professional-expenses rule. Finance Law 2025 made it 35%/25% (cap DH 35,000).
2. Capping AMO. Only CNSS is capped; AMO (2.26%) has no ceiling.
3. Computing IR monthly. Morocco's IR is an annual scale — monthly shortcuts miss the band edges.
What counts as taxable income in Morocco
Morocco's salaire brut global (SBG) includes basic salary, allowances (housing, transport, representation), bonuses (13th month, performance), overtime, and benefits in kind at real value. The professional-expenses deduction (35%/25%) is computed on this total — so bigger allowances mean a bigger deemed deduction too, partially offsetting their tax. Exempt: genuine expense reimbursements and employer social contributions. Family allowances (allocations familiales) have their own separate regime.
Sources & verification
Figures compiled from: Direction Générale des Impôts (DGI) · CNSS.
Last verified: 23 October 2026. This guide is an estimate, not tax advice.