Morocco income tax rates
Statutory personal income tax scale (Impôt sur le revenu) — income bands and marginal rates for resident individuals, from the tax authority / Code Général des Impôts.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2025-01-01 |
| Official source | Direction Générale des Impôts — Code Général des Impôts 2026, Article 73 (barème de l'impôt sur le revenu) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Currency MAD; bands are ANNUAL revenu net imposable (RNI); this is the statutory IR barème (tranches). The 2025 Loi de finances REFORM (in force from 1 January 2025 and CARRIED UNCHANGED into 2026) raised the exempt threshold from MAD 30,000 to MAD 40,000/year and lowered the top marginal rate from 38% to 37% — that revised barème is what is served here and it is confirmed in force for 2026. In practice IR is computed by the quick formula IR = (RNI × taux) − somme à déduire (deductions per bracket: 0 / 4,000 / 10,000 / 18,000 / 22,000 / 27,400 MAD) and then family-charge deductions (raised to MAD 600 per dependant/year, capped) are subtracted — these deductions are NOT modelled in the bands above. Residents only; the barème also applies to Moroccan-source income of non-residents in defined cases. Watch each annual Loi de finances (published late December).
Get it programmatically
curl https://afriref.dev/v1/ma/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ma/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ma/income-taxOther Morocco series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate