Personal income tax
The annual general IR schedule exempts the first MAD40,000; successive bands are 10% to 60,000, 20% to 80,000, 30% to 100,000, 34% to 180,000 and 37% above. These are taxable-income bands, not gross-salary thresholds.
Filing & deadlines
Check the deductions, income category and special rates in the 2026 Code before applying the general scale. Pension and other exempt-income treatment should be checked separately.
Business and scope
The general IR scale must not be substituted for company IS or special professional regimes. The Ministry's tax directory links the relevant tax categories.
Salary and take-home pay calculator
2026 annual resident salary estimate: one ordinary private-sector job, full-year CNSS and AMO coverage, cash salary plus taxable bonus. Uses ordinary professional-expense deductions and the 2026 family reduction.
Annual estimate · 2026
- Annual gross earnings
- MAD 120,000.00
- Employee CNSS + AMO
- MAD 5,937.60
- Employee pension saving
- MAD 0.00
- Annual income tax
- MAD 7,218.72
- Annual income after tax and payroll deductions
- MAD 106,843.68
- Average per calendar month (annual net ÷ 12)
- MAD 8,903.64
Calculation details
- Automatic professional-expense deduction
- MAD 30,000.00
- AMO health contribution
- MAD 2,712.00
- Tax deductions applied
- MAD 35,937.60
- Taxable income after allowances
- MAD 84,062.40
| Month | Annual gross earnings | Employee CNSS + AMO | Employee pension saving | AMO health contribution |
|---|---|---|---|---|
| 2026-01 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-02 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-03 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-04 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-05 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-06 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-07 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-08 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-09 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-10 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-11 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
| 2026-12 | MAD 10,000.00 | MAD 494.80 | MAD 0.00 | MAD 226.00 |
CNSS employee contributions are 4.48% up to MAD 6,000 each month, with uncapped 2.26% AMO. Professional expenses are 35% when annual taxable gross is at most MAD 78,000, otherwise 25%, limited to MAD 35,000. The 2026 family reduction is MAD 600 per legally qualifying dependant, maximum six; count only people qualifying under CGI Article 74, without duplicate claims. Optional pension percentage must be your employee rate in an approved deductible employer retirement scheme on all cash pay; it is not a statutory universal rate. Excludes special occupations, public pensions, AMO exemptions, in-kind benefits, mortgage deductions, special expatriate regimes, solidarity taxes on non-salary income and family benefit payments. Results estimate annual liability; actual payroll regularisation and rounding can differ.
Official basis and tool instructions
Official tax-category reference and 2026 calculation rules
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Direction Générale des Impôts (DGI) / Ministry of Economy and Finance — Reference 1https://www.finances.gov.ma/fr/vous-orientez/Pages/Vos-impots-en-bref.aspx
- Direction Générale des Impôts (DGI) / Ministry of Economy and Finance — Reference 2https://www.finances.gov.ma/Publication/dgi/2025/CGI-2026-FR.pdf
Official sources
Sources checked 28 Oct 2026 · 2026
- Direction Générale des Impôts (DGI) / Ministry of Economy and Finance — Reference 1https://www.finances.gov.ma/Publication/dgi/2025/CGI-2026-FR.pdf
- Direction Générale des Impôts (DGI) / Ministry of Economy and Finance — Reference 2https://www.finances.gov.ma/fr/vous-orientez/Pages/Vos-impots-en-bref.aspx