Barème IR 2026
| Annual net taxable income | Rate | Amount to deduct (somme à déduire) |
|---|---|---|
| 0 MAD – 40,000 MAD | 0% | 0 MAD |
| 40,000 MAD – 60,000 MAD | 10% | 4,000 MAD |
| 60,000 MAD – 80,000 MAD | 20% | 10,000 MAD |
| 80,000 MAD – 100,000 MAD | 30% | 18,000 MAD |
| 100,000 MAD – 180,000 MAD | 34% | 22,000 MAD |
| Over 180,000 MAD | 37% | 27,400 MAD |
Tax = income × rate − amount to deduct, then the family reduction is subtracted.
Deductions from salary
| Item | Rate | Applies to |
|---|---|---|
| CNSS (employee) | 4.48% | Pay up to 6,000 MAD a month |
| AMO (employee) | 2.26% | All pay |
| Professional expenses | 35% / 25% | 35% if annual gross is up to 78,000 MAD, else 25% capped at 35,000 MAD |
| Family reduction | 600 MAD | Per dependant a year, up to 3,600 MAD |
Official source: Code Général des Impôts 2026 (DGI), Loi de finances 2026, BO 7465 bis, Mesures fiscales LF 2025 (DGI), CIMR Al Kamil. Rates checked on Oct 29, 2026.
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