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.
Optimize Your IR Strategy Today
Our chartered accounting firm helps you understand and optimize your income tax situation.
