Your inputs
Income after deductible charges (professional fees, social contributions…).
Children and non-earning spouse — 500 MAD deduction per person, cap 6.
Results
- Annual IR due
- 18.800 DH
- Effective rate
- 15.7 %
- Marginal rate
- 34.0 %
- Net after IR
- 101.200 DH
- Monthly net after IR
- 8.433,33 DH
Bracket breakdown
Indicative results — do not replace a chartered accountant's advice. 2026 rates, subject to change.
The IR bracket in Morocco
Moroccan IR is progressive: each bracket of income is taxed at a different rate.
2026 IR bracket (individuals)
0 to 40,000 MAD: 0% (exempt, raised in 2026). 40,001 to 60,000: 10%. 60,001 to 80,000: 20%. 80,001 to 100,000: 30%. 100,001 to 180,000: 34%. Above 180,000: 37%. These rates apply bracket by bracket, not on total income.
Effective rate vs marginal rate
Marginal rate is the rate applied to your last bracket of income (where you stop). Effective rate is total IR / total income — always lower than marginal because the first brackets are taxed at lower rates. Effective rate is more useful for comparison.
Dependent deductions
Each dependent (schooled child, non-earning spouse) grants a 500 MAD deduction on IR, capped at 6 people (i.e. 3,000 MAD maximum). This deduction applies after the IR calculation by bracket.
Frequently asked questions
What is "net taxable income"?
It's your gross annual income minus deductible charges (20% flat professional fees or actual, CNSS/AMO/retirement contributions, main-home loan interest…). The taxable net is what remains after all these deductions and to which the IR bracket applies.
Does the IR bracket change each year?
The bracket can be modified by the annual finance law. The 2026 finance law notably raised the exempt bracket to 40,000 MAD (vs 30,000 MAD before). Our calculator is updated on each significant change.
Do employees also pay IR?
Yes, all income (salaries, fees, professional profits, rents…) is subject to IR under the same progressive bracket. For employees, IR is withheld at source each month by the employer, who remits it to the DGI.
Can I deduct real-estate loan interest?
Yes, within the limit of 10% of net taxable income. This deduction applies only to interest on a loan for the acquisition or construction of your main residence, and under conditions (loan amount, duration, etc.).
Is this calculator accurate for my situation?
It gives a reliable estimate for most standard cases. Some complex situations (foreign income, capital gains, real-estate income, special executive regime…) require a chartered accountant's analysis for precise calculation.
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