How Income Tax Works in Morocco
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: 25% of gross (cap DH 35,000/yr) if annual gross ≤ DH 78,000, else 20% (cap DH 30,000/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 28,800 = DH 108,720 taxable. IR = 12,000 + 34% × 8,720 = DH 14,964.80/year (≈DH 1,247/mo).
Try it: Morocco salary calculator →
Sources: DGI (dgi.gov.ma), CNSS (cnss.ma). Estimate only — not tax advice.