Mastering Income Tax (IR) in Morocco: 2026 Expert Guide
Salary Income Tax (IR) is arguably the most complex component of Moroccan payroll. Understanding its mechanics is crucial for employers to ensure compliance and for employees to verify their earnings.
1. The Core Concept: Gross vs. Net Taxable
A common misconception is that tax is applied to the Gross Salary. In reality, the Moroccan tax code allows for significant deductions before tax calculation. This results in the Net Taxable Income (SNI).
The SNI Formula
SNI = Gross Salary - (CNSS + AMO) - Professional Expenses
2. The 2026 Progressive Tax Scale
Morocco uses a progressive tax system. Income is sliced into segments, each taxed at a different rate. Here is the official 2026 scale:
| Monthly Income Range | Rate | Deduction Sum |
|---|---|---|
| 0 - 2,500 DH | 0% | 0 DH |
| 2,501 - 4,166 DH | 10% | 250 DH |
| 4,167 - 5,000 DH | 20% | 666.67 DH |
| 5,001 - 6,666 DH | 30% | 1,166.67 DH |
| 6,667 - 15,000 DH | 34% | 1,433.33 DH |
| Over 15,000 DH | 38% | 2,033.33 DH |
3. Key Deductions
- Professional Expenses: A flat rate calculation (usually 20%) deducted from the salary, capped at 30,000 DH annually.
- Family Charges: A direct tax credit of 360 DH/year (30 DH/month) per dependent.
4. The Complexity of Manual Calculation
Calculating this manually for every employee, every month, introduces significant risk of error. A slight miscalculation in the 'Net Imposable' base ripples through the entire payslip, potentially leading to labor disputes or tax fines.
Modern solutions like PaieFacile automate this entire chain, ensuring 100% compliance with the latest Finance Law updates.