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Morocco
Individual - Taxes on personal income
Last reviewed - 13 March 2025Individuals 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 40,000 | Exempted |
| 40,001 to 60,000 | 10 |
| 60,001 to 80,000 | 20 |
| 80,001 to 100,000 | 30 |
| 100,001 to 180,000 | 34 |
| More than 180,000 | 37 |
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