Morocco Tax Calculator (2026)
Income tax rates and take-home pay for Morocco
Morocco Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Exempted | MAD 0 - MAD 40,000 | 0.0% |
| First Bracket | MAD 40,000 - MAD 60,000 | 10.0% |
| Second Bracket | MAD 60,000 - MAD 80,000 | 20.0% |
| Third Bracket | MAD 80,000 - MAD 100,000 | 30.0% |
| Fourth Bracket | MAD 100,000 - MAD 180,000 | 34.0% |
| Fifth Bracket | MAD 180,000+ | 37.0% |
Social Allocation (CNSS)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Portion | MAD 0+ | 4.5% |
Capped at MAD 3,226 per year
Mandatory Medical Care (AMO)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Portion | MAD 0+ | 2.3% |
Key Facts
Tax Year
2025
Currency
MAD
Top Rate
37.0%
Brackets
6 brackets
Tax-Free Threshold
MAD 40,000
Social Contributions
2 items
Assumptions
- · Tax brackets and rates are based on the Finance Law 2025 as reported in the source.
- · Professional expenses deduction rate for income up to MAD 78,000 is set at 35% as per 2025 reforms (referenced by the MAD 35,000 cap).
- · Social security contributions (CNSS and AMO) are deductible from taxable income.
- · Monthly social security ceiling of MAD 6,000 for Social Allocation corresponds to an annual limit of MAD 72,000.
Frequently asked questions
How much income tax do I pay in Morocco if I earn 50,000 MAD per year?
If you earn 50,000 MAD annually, the first 40,000 MAD is tax-exempt, and the remaining 10,000 MAD falls into the first bracket taxed at 10%, giving you 1,000 MAD in income tax. However, you'll also pay social contributions (CNSS at 4.48% and AMO at 2.26%) which reduce your taxable income, so your actual tax liability would be lower after accounting for these deductions.
What are Morocco's income tax brackets and rates?
Morocco has six income tax brackets ranging from 0% on the first 40,000 MAD to 37% on income above 180,000 MAD. The brackets are: 0% up to 40,000 MAD, 10% from 40,000 to 60,000 MAD, 20% from 60,000 to 80,000 MAD, 30% from 80,000 to 100,000 MAD, 34% from 100,000 to 180,000 MAD, and 37% above 180,000 MAD.
Do I get a deduction for professional expenses in Morocco?
Yes, Morocco allows a professional expenses deduction of 35% of your gross income, capped at a maximum of 35,000 MAD for income up to 78,000 MAD. For income above 78,000 MAD, the deduction rate drops to 25%, still with a 35,000 MAD maximum, which helps reduce your taxable income.
What are the mandatory social security contributions in Morocco?
Employees in Morocco must contribute to two main social security schemes: the Social Allocation (CNSS) at 4.48% of gross income with a maximum annual contribution of 3,225.60 MAD, and Mandatory Medical Care (AMO) at 2.26% of gross income. Both contributions are deductible from your taxable income, which lowers your overall tax burden.
Is there a minimum income threshold before I pay taxes in Morocco?
Yes, Morocco has a significant tax exemption for the first 40,000 MAD of annual income, meaning you don't pay any income tax on earnings up to that amount. This makes Morocco relatively favorable for lower-income earners and those starting out in the country.
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