The scale includes progressive tax rates from 0 to 38% for annual income brackets from 30 MAD to more than 001 MAD, with an exemption threshold of 180 to 000 DH.
For salary income, income tax (IR) is deducted at source by the employer and appears on the payslip. Social and tax deductions are applied to gross taxable income to calculate net taxable income (RNI).
However, income is divided into several brackets, each of which is taxed at a different rate that gradually increases with income.
Therefore, the effective tax rate of the tax burden becomes higher as income increases.
The amount of tax can be determined by a quick scale which makes it possible to find the level corresponding to the net taxable income, to apply the rate of the said bracket to it and to deduct the “deductible amount“.
Income tax schedule: Monthly income brackets
| RNI of (MAD) | RNI of (MAD) | Tax rate | Deduction (MAD) |
| 0,00 | 2500,00 | 0% | 0,00 |
| 2 501,00 | 4166,00 | 10% | 250,00 |
| 4 167,00 | 5 000,00 | 20% | 666,67 |
| 5 001,00 | 6 666,00 | 30% | 1 667,67 |
| 6 667,00 | 15 000,00 | 34% | 1 433,33 |
| 15 001,00 | + | 38% | 2 033,33 |
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Income tax schedule: Annual income brackets
| RNI of (MAD) | RNI of (MAD) | Tax rate | Deduction (MAD) |
| 0,00 | 30 000,00 | 0% | 0,00 |
| 30 001,00 | 50 000,00 | 10% | 3 000,00 |
| 50 001,00 | 60 000,00 | 20% | 8 000,00 |
| 60 001,00 | 80 000,00 | 30% | 14 000,00 |
| 80 001,00 | 180 000,00 | 34% | 17 200,00 |
| 180 001,00 | + | 38% | 24 400,00 |