Morocco tax guide
Planning reference for Morocco using MAD salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Morocco or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Morocco-resident private-sector employee with no dependants, mortgage, charitable, private-pension or new-hire exemption. Mandatory CNSS and medical contributions and the standard professional-expense deduction are included.
Reference details
| Currency | MAD |
|---|---|
| National tax label | Individual Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee CNSS social allocation: 4.48% up to MAD 6,000 monthly; mandatory medical care: 2.26% uncapped. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 40,000 MAD |
| 2 | 10.0% | Up to 60,000 MAD |
| 3 | 20.0% | Up to 80,000 MAD |
| 4 | 30.0% | Up to 100,000 MAD |
| 5 | 34.0% | Up to 180,000 MAD |
| 6 | 37.0% | Top bracket and above |
Official source
PwC Worldwide Tax Summaries - Morocco: https://taxsummaries.pwc.com/morocco/individual/other-taxes
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.