Morocco

Individual - Taxes on personal income

Last reviewed - 26 July 2024

Individuals who have their tax residence in Morocco are subject to an IIT on their worldwide income.

Individuals not having their tax residence in Morocco are subject to tax only on Moroccan-sourced income.

Individual income tax (IIT) rates

The IIT is calculated on the basis of the following progressive scale:

Annual taxable income (MAD)  IIT 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