Income up to MAD 40,000 is exempt, then 10% to MAD 60,000, 20% to MAD 80,000, 30% to MAD 100,000 and 34% to MAD 180,000.

The top rate is 37% above MAD 180,000.

Taxes

Moroccan income tax is exempt up to MAD 40,000, then rises from 10% to a 37% top rate above MAD 180,000, on worldwide income for residents.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Morocco, Individual, Taxes on personal incomeLast reviewed: 2026-10-23

Understanding income tax in Morocco is essential for expats to avoid penalties and ensure compliance with local tax laws.

Income up to MAD 40,000 is exempt, then 10% to MAD 60,000, 20% to MAD 80,000, 30% to MAD 100,000 and 34% to MAD 180,000.
The top rate is 37% above MAD 180,000.
Tax residents are taxed on worldwide income.
Non-residents are taxed only on Moroccan-sourced income.

Determining Tax Residency — Tax residency in Morocco is determined by the number of days spent in the country within a calendar year. Residents are taxed on their worldwide income, while non-residents are taxed only on their Moroccan-sourced income.
Calculating Taxable Income — Taxable income includes salaries, wages, and other income earned in Morocco. Taxpayers must also report any foreign income earned, although this may only be taxed if it is considered 'Moroccan-sourced' under the applicable double taxation agreement.
Filing Tax Returns — Taxpayers must file their tax returns with the Moroccan tax authorities within three months of the end of the tax year. The tax return must include all necessary documentation, including proof of income, expenses, and any relevant certifications or approvals.