DoubleTaxationTaxes on salary: Morocco preliminary data
How much income tax and social contributions are paid on a salary in Morocco, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MAD 642,730 ≈ €60,000 |
|---|---|
| Income tax | MAD 196,267 ≈ €18,322 |
| Employee contributions | MAD 3,226 ≈ €301 |
| Take-home pay | MAD 443,238 ≈ €41,377 |
| Employer contributions and payroll taxes | MAD 47,600 ≈ €4,444 |
| Employer's labour cost | MAD 690,331 ≈ €64,444 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MAD 321,365 | €60,000 MAD 642,730 | €120,000 MAD 1,285,461 |
|---|---|---|---|
| Sole proprietor | MAD 79,615 27.5 % | MAD 186,629 32.3 % | MAD 400,658 34.6 % |
| Company | MAD 80,984 28.0 % | MAD 161,968 28.0 % | MAD 323,936 28.0 % |
| Sole proprietor · Régime de l'auto-entrepreneur — activités commerciales, industrielles et artisanales (turnover MAD 0–100,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régime de l'auto-entrepreneur — activités commerciales, industrielles et artisanales (turnover MAD 100,000–200,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régime de l'auto-entrepreneur — activités commerciales, industrielles et artisanales (turnover MAD 200,000–500,000) | MAD 3,887 1.3 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Régime de l'auto-entrepreneur — prestataires de services (turnover MAD 0–50,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régime de l'auto-entrepreneur — prestataires de services (turnover MAD 50,000–100,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régime de l'auto-entrepreneur — prestataires de services (turnover MAD 100,000–200,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — commerce (autres produits non alimentaires) (turnover MAD 0–41,667) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — commerce (autres produits non alimentaires) (turnover MAD 41,667–83,333) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — commerce (autres produits non alimentaires) (turnover MAD 83,333–208,333) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — commerce (autres produits non alimentaires) (turnover MAD 208,333–416,667) | MAD 6,736 2.3 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — commerce (autres produits non alimentaires) (turnover MAD 416,667–833,333) | above the regime's limit | MAD 11,913 2.1 % | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — commerce (autres produits non alimentaires) (turnover MAD 833,333–2,000,000) | above the regime's limit | above the regime's limit | MAD 21,426 1.9 % |
| Sole proprietor · Contribution professionnelle unique (CPU) — prestations de services (autres prestations) (turnover MAD 0–25,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — prestations de services (autres prestations) (turnover MAD 25,000–50,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — prestations de services (autres prestations) (turnover MAD 50,000–125,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — prestations de services (autres prestations) (turnover MAD 125,000–250,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution professionnelle unique (CPU) — prestations de services (autres prestations) (turnover MAD 250,000–500,000) | MAD 10,627 3.7 % | above the regime's limit | above the regime's limit |
Special tax regimes
Exemption of basic-scheme pensions
For pensioners · rate 0.0 %
Who: Recipients of basic-scheme pensions; supplementary schemes stay taxable.
Pensions and life annuities from basic pension schemes are fully exempt from income tax from 1 Jan 2026 (50% tax cut in 2025).
Legal basis: Loi de finances 2025 (IR measures)
Casablanca Finance City (CFC) employees — 20% flat rate
For employees · rate 20.0 %
Who: Employees of companies holding Casablanca Finance City status.
Gross salaries paid by CFC-status companies are taxed at a flat 20% instead of the progressive IR scale, for at most 10 years from the start of employment (continuous or not); employees may opt for the progressive scale by 1 February.
Legal basis: Code général des impôts, art. 73-II-F-9° (as clarified by Loi de finances 2026)
Exemption of CIMR complementary pensions
For pensioners · rate 0.0 %
Who: Private-sector retirees receiving CIMR group complementary pensions.
From 1 Jan 2026, pensions and life annuities paid to private-sector retirees by the CIMR under group complementary pension contracts are exempt from IR; other complementary schemes stay taxable.
Legal basis: Loi de finances 2026 (IR measures)
Professional athletes — transitional salary abatement
For employees
Who: Professional athletes, coaches, trainers and technical teams employed by sports companies.
Salaries paid by sports companies (Law 30-09) to professional athletes, coaches and technical staff are taxed on net income after an abatement of 90% in 2026, 80% in 2027, 70% in 2028 and 60% in 2029.
Legal basis: Loi de finances 2026, derogation from CGI art. 60-III
Tax residence
The tax residence check does not cover Morocco yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 10.712174 MAD (Bank Al-Maghrib — cours de référence (average), 2 Jan 2026, 2026-01-02) ↗
Sources
- Ministère de l'Économie et des Finances — Budget Citoyen, Loi de Finances 2025 (IR scale and pension measures)
- Ministère de l'Économie et des Finances — Synthèse de la Loi de Finances 2026 (IS rates)
- US SSA — Social Security Programs Throughout the World: Africa, 2019 (Table 4 contribution rates)
- Bank Al-Maghrib — cours de référence
- Code général des impôts 2023 (DGI official edition, hosted by the Centre Régional d'Investissement Casablanca-Settat) — arts. 40-42 ter, 73, 247-XXXVII (law text from a third-party publisher; no official copy found)
- ACAPS (Autorité de Contrôle des Assurances et de la Prévoyance Sociale) — Fiche synthétique CNSS (Feb 2025): contribution rates and MAD 6,000/month ceiling
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.