Morocco Personal Income Tax
Detailed personal income tax rates and rules for Morocco in 2026.
Morocco levies progressive personal income tax on residents' worldwide income. Rates range from 0% on income up to MAD 30,000 to 38% on income exceeding MAD 180,000. Employment income is subject to PAYE withholding. Non-residents are taxed at 20% on Moroccan-sourced income unless a treaty provides otherwise. Various deductions are available for social security contributions, mortgage interest, and pension savings.
| Income Range (MAD) | Tax Rate |
|---|---|
| MAD 0 – MAD 30K | 0% |
| MAD 30K – MAD 50K | 10% |
| MAD 50K – MAD 60K | 20% |
| MAD 60K – MAD 80K | 30% |
| MAD 80K – MAD 180K | 34% |
| MAD 180K+ | 38% |
Filing Deadline
March 1 of the following year for employment income; April 30 for other income
Residency Rule
An individual is tax resident if they have their habitual home, center of economic interests, or continuous or discontinuous presence of more than 183 days in any 365-day period in Morocco.
How Morocco Income Tax compares
Morocco’s top personal income tax rate of 38% is the 48th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
