The information below provides a concise overview of the individual income tax framework and latest personal tax brackets in Morocco for 2025. The data is organized to help international professionals and business owners quickly understand the core features of the Moroccan system.
Morocco 2025 Individual Income Tax: Key Features
Morocco applies a progressive individual income tax system. Taxable income for individuals is assessed on a sliding scale based on annual income, and all amounts are stated in Moroccan dirhams (MAD). The tax structure does not currently include surtaxes or differentiating tax holding periods for individuals.
Progressive Tax Brackets in Morocco (2025)
| Annual Taxable Income (MAD) | Rate (%) |
|---|---|
| 0 – MAD 40,000 | 0% |
| MAD 40,001 – MAD 60,000 | 10% |
| MAD 60,001 – MAD 80,000 | 20% |
| MAD 80,001 – MAD 100,000 | 30% |
| MAD 100,001 – MAD 180,000 | 34% |
| Above MAD 180,000 | 37% |
For context, as of the start of 2025 the approximate exchange rate is 1 MAD = $0.099 USD, so for example MAD 100,000 is about $9,900 USD. (Exchange rates may fluctuate; always confirm with a trusted source.)
Framework and Assessment Basis
The Moroccan personal income tax is assessed based on total annual income. All sources of income that are subject to taxation are consolidated, and the relevant marginal rate is applied as the taxable base increases through the progressive bands prescribed above.
No general surtaxes or additional local income tax rates are imposed at the national level. Current data does not indicate the presence of differentiated holding periods that would affect how income is taxed for individuals.
Tax Rate Details
- Currency used: Moroccan dirham (MAD)
- Rate structure: Progressive, six primary brackets
- Surtaxes: None reported for 2025
- Relevant authority: Moroccan tax administration (impots.gov.ma)
Pro Tips for Navigating Personal Income Tax in Morocco
- Review your total annual income from all sources carefully to ensure the correct bracket is applied—income just above a threshold can substantially increase your effective tax rate.
- Keep accurate and up-to-date records of all taxable income throughout the year to simplify annual filing and minimize the risk of over- or underpayment.
- Consult the latest official releases from the Moroccan tax authority for any legislative updates or changes in the progressive bands for future tax years.
- For international assignees, always calculate the USD equivalent for your planning, but file and pay taxes in MAD as required by Moroccan law.
What to Remember About Morocco’s Personal Tax System
Morocco’s individual income tax structure in 2025 is fundamentally progressive and consolidates taxable base assessment under a clear range of brackets, with no national-level surtaxes. The lack of local surtaxes and a straightforward rate progression make the system relatively transparent for planning purposes. Taxpayers should monitor official guidance and tax authority updates, given that rate bands and regulations can change.