Morocco's 2027 Finance Bill (PLF 2027) launches the biggest overhaul of personal income tax (IR) in years. The government's stated goal: ease the tax burden on employees and the middle class, exempt around 87% of salaried workers, and make any monthly salary below 10,000 MAD effectively tax-free from January 2027. Here's what actually changes — and a simulator to see the effect on your salary.
Important: at the time of writing, the 2027 Finance Bill is a draft, not yet voted. The vote is expected in December 2026, for entry into force on 1 January 2027. The brackets below may change during the parliamentary debate.
The 4 key measures
The reform leaves social contributions untouched (CNSS 4.48%, AMO 2.26%) but deeply reworks how income tax is computed:
- Annual exemption threshold raised from 40,000 to 60,000 MAD from January 2027 — the 0% band now covers net taxable income up to 5,000 MAD/month.
- Professional-expenses allowance raised from 25% to 45%. This is the most powerful measure for low and middle salaries: it sharply cuts taxable income before the brackets even apply (the 35,000 MAD/year cap stays).
- Top marginal rate cut from 37% to 30%, progressively through 2030.
- Brackets simplified from six to three over time, for clarity.
Calculate your net salary in Morocco
Gross → net (or reverse) with the 2026 brackets: income tax, CNSS, AMO. Also compare your salary to the market.
Open the net salary calculatorThe brackets, year by year (2027 → 2030)
The reform is phased: brackets widen and the top rate falls each year. The 60,000 MAD/year exemption threshold holds across the whole period.
2027 (annual net taxable income)
| Bracket (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,001 – 80,000 | 10% |
| 80,001 – 100,000 | 20% |
| 100,001 – 180,000 | 34% |
| Above 180,000 | 37% |
2028
| Bracket (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,001 – 100,000 | 10% |
| 100,001 – 200,000 | 25% |
| Above 200,000 | 37% |
2029
| Bracket (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,001 – 130,000 | 10% |
| 130,001 – 200,000 | 20% |
| Above 200,000 | 35% |
2030 (final stage)
| Bracket (MAD) | Rate |
|---|---|
| 0 – 60,000 | 0% |
| 60,001 – 150,000 | 10% |
| 150,001 – 200,000 | 20% |
| Above 200,000 | 30% |
Each rate applies only to the portion of income within its bracket (progressive scale), never to the whole salary.
How much will you gain? A few examples
Here's the effect on monthly net for a single employee with no dependents (estimates based on the 2027 Finance Bill):
| Monthly gross | Net 2026 | Net 2027 | Gain/month |
|---|---|---|---|
| 8,000 MAD | ~7,274 MAD | ~7,550 MAD | +276 MAD |
| 10,000 MAD | ~8,904 MAD | ~9,346 MAD | +442 MAD |
| 15,000 MAD | ~12,324 MAD | ~12,824 MAD | +500 MAD |
| 20,000 MAD | ~15,508 MAD | ~16,008 MAD | +500 MAD |
And that's only the first step: by 2030, the falling top rate amplifies the gain for higher incomes (a 20,000 MAD gross would gain around +2,250 MAD/month in 2030 vs 2026).
Calculate your net salary in Morocco
Gross → net (or reverse) with the 2026 brackets: income tax, CNSS, AMO. Also compare your salary to the market.
Open the net salary calculatorFAQ
When does the reform take effect?
On 1 January 2027, subject to the 2027 Finance Bill being voted (expected December 2026). The cut then continues in stages through 2030.
Will my salary below 10,000 MAD really be exempt?
That's the government's stated objective (combining the 60,000 MAD exemption threshold and the 45% allowance). In practice, by the exact calculation, a salary close to 10,000 MAD pays a very small income tax rather than strictly zero. The simulator gives you the precise figure for your case.
Do CNSS and AMO contributions change?
No. The reform only concerns income tax. CNSS stays at 4.48% (capped at 6,000 MAD/month) and AMO at 2.26% (no cap).
Where can I see the effect on my exact salary?
Use our simulator: it computes your net for each year from 2026 to 2030 using the 2027 Finance Bill brackets, with your dependents.
Sources: 2027 Finance Bill presentation note (Ministry of Economy and Finance, finances.gov.ma); 2027-2030 bracket detail. Indicative estimates — draft bill not yet voted.
