Royaume du Maroc — IR, TVA, CNSS/AMO, Droits d'Accise 2026
💰 IR Calculator (Impôt sur le Revenu Salarial)
Calculate annual employment income tax under Morocco's progressive IR scale (Code Général des Impôts, Livre II). Top marginal rate: 38%. Tax-free threshold: 40,000 DH/year. All amounts in Moroccan Dirhams (MAD).
DH
DH
📌 Deductions & Reliefs:
CNSS/AMO employee contributions (4.48%) are tax-deductible. A standard 20% deduction for professional expenses is applied (capped at 30,000 DH/year). Mortgage interest on primary residence is deductible (capped at 10,000 DH/year). Dependant allowances: 360 DH/child (max 6 children), 360 DH for spouse if single earner. The tax-free threshold of 40,000 DH/year means no IR on income below this level. Tax year: 1 Jan – 31 Dec.
📊 DGI Barème IR 2026
Progressive employment income tax scale for individuals resident in Morocco, per the Code Général des Impôts (CGI) as administered by the Direction Générale des Impôts (DGI).
Lower Limit (MAD)
Upper Limit (MAD)
Fixed (MAD)
Rate %
0
40,000
0
0%
40,001
60,000
0
10%
60,001
80,000
2,000
20%
80,001
100,000
6,000
30%
100,001
180,000
12,000
34%
180,001
Above
39,200
38%
📌 Formula:
Impôt = Montant Fixe + Taux × (Revenu Imposable − Limite Inférieure). The first 40,000 MAD of annual income is exempt from tax.
🏢 CNSS / AMO Contribution Rates
Item
Employee
Employer
CNSS Retirement Pension
3.95%
8.98%
AMO Health Insurance
2.26%
4.11%
TDS Unemployment
0.50%
0.50%
Work Injury / Family
—
7.50%
Total
6.71%
21.09%
📌 Note:
CNSS (Caisse Nationale de Sécurité Sociale) manages retirement pensions, work injury, family benefits, and unemployment. AMO (Assurance Maladie Obligatoire) provides mandatory health insurance. Both employee (6.71%) and employer contributions are tax-deductible for IR purposes. Note: Some sources cite a simplified employee rate of ~4.48% (CNSS + AMO combined without TDS).
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
Standard rate: 20% (CGI, Livre IV). Reduced rates: 14%, 10%, and 7% for specific goods. Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education.
DH
📌 TVA in Morocco:
TVA is governed by the Code Général des Impôts (CGI, Livre IV). The standard rate of 20% applies to most goods and services. The 14% rate applies to restaurant/catering services, electricity, and gas. The 10% rate applies to hotel accommodation, certain transport services, and banking fees. The 7% rate applies to water, pharmaceutical products, and certain basic foodstuffs. Zero-rated items include exported goods/services and unprocessed agricultural products. Exempt supplies include financial/insurance services, medical services, and educational services.
👥 CNSS / AMO Calculator (Social Security)
Calculate mandatory social security contributions under the CNSS/AMO system. Covers retirement pensions, health insurance, unemployment, work injury compensation, and family allowances.
DH
📌 CNSS/AMO Benefits:
The CNSS/AMO system provides: retirement pension (after minimum 3,240 days of contributions, at age 60), invalidity pension, survivor's pension (widow/widower and dependent children), death grant, health insurance coverage (AMO), unemployment indemnity (TDS), work injury / occupational disease compensation, and family allowances (allocations familiales). CNSS contributions are capped at a maximum monthly salary of 6,000 DH. Both employee and employer contributions are tax-deductible for IR purposes.
🍺 Droits d'Accise Calculator (Excise Duty)
Morocco excise duties under the CGI (Livre III). Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
DH
DH
%
📌 Droits d'Accise in Morocco:
Excise duties are governed by the CGI (Livre III) and administered by the DGI. Motor vehicle excise rates vary by engine capacity and type (5–40% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (35%) excise. Petroleum products are subject to specific taxes plus additional levies (Road Fund, etc.). Sugar-sweetened beverages attract 10% ad valorem excise. TVA at 20% is applied on top of the excise-inclusive price.