2026 IR Scale: A Major Lightening
| Annual Net Income (MAD) | Rate | Cumulative Tax (MAD) |
|---|---|---|
| 0 – 40,000 | 0% | 0 |
| 40,001 – 60,000 | 10% | 2,000 |
| 60,001 – 80,000 | 20% | 6,000 |
| 80,001 – 100,000 | 30% | 12,000 |
| 100,001 – 180,000 | 34% | 39,200 |
| > 180,000 | 37% | — |
Key New Features of IR 2026
40,000 MAD
Exemption Threshold
Income up to 40,000 MAD/year fully exempt
100%
Pension Exemption
Retirement pensions totally exempt from IR
500 MAD
Family Allowances
Per dependent person per year
Comparison: 2024 vs 2026
2024 Scale (Old)
- • 0 – 30,000 MAD: 0%
- • 30,001 – 50,000: 10%
- • 50,001 – 60,000: 20%
- • 60,001 – 80,000: 30%
- • 80,001 – 180,000: 34%
- • > 180,000: 38%
- Pensions partially taxed
- Family allowance: 360 MAD
2026 Scale (New)
- • 0 – 40,000 MAD: 0% ↑ +10K
- • 40,001 – 60,000: 10%
- • 60,001 – 80,000: 20%
- • 80,001 – 100,000: 30%
- • 100,001 – 180,000: 34%
- • > 180,000: 37% ↓ -1%
- Pensions FULLY exempt
- Family allowance: 500 MAD ↑ +140
What Changes for Taxpayers
Employees
Lower withholding at source. A single employee earning 8,000 MAD/month saves approximately 850 MAD/year in IR thanks to the raised exemption threshold and reduced marginal rate.
Retirees
Full exemption from IR on all pensions. A major relief for retirees who previously paid IR on pension income above the scale.
Liberal Professions & Self-Employed
The raised exemption threshold and reduced top rate improve net income. Combined with the CPU regime transition possibilities, strategic tax planning becomes essential.
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