Individuals who have their tax residence in Morocco are subject to an individual income tax on their worldwide income.
Individuals not having their tax residence in Morocco are subject to tax only on Moroccan-sourced income.
Personal income tax rates
The individual income tax is calculated on the basis of the following progressive scale:
|Annual taxable income (MAD)||Tax rate (%)|
|0 to 30,000||Exempted|
|30,001 to 50,000||10|
|50,001 to 60,000||20|
|60,001 to 80,000||30|
|80,001 to 180,000||34|
|More than 180,000||38|