🇲🇦 Morocco: payroll law changes

2 tracked changes · MENAT · sources last checked 1 October 2026

Statutory and legislative payroll changes in Morocco, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

Open in the interactive changelog

Income tax schedule revised by 2025 Finance Bill

In force 2025

The 2025 Finance Bill raised the tax-exempt first bracket from MAD 30,000 to MAD 40,000 and cut the top marginal rate from 38% to 37%.

For the employer

Withhold using the revised scale: exempt up to MAD 40,000, top marginal rate 37%.

For the employee

Annual net income up to MAD 40,000 is exempt.

Source: PwC Worldwide Tax Summaries - Morocco, Individual, Significant developments · Last verified 1 October 2026

Family dependant deduction increased

2026 Finance Bill

The 2026 Finance Bill raised the annual deduction per dependant from MAD 500 to MAD 600, up to six dependants.

For the employer

Apply MAD 600 per dependant per year in withholding calculations.

For the employee

Maximum annual benefit rises from MAD 3,000 to MAD 3,600.

In practice: 6 dependants x MAD 600 = MAD 3,600 per year.

Source: PwC Worldwide Tax Summaries - Morocco, Individual, Significant developments · Last verified 1 October 2026

More MENAT countries

🇧🇭 Bahrain 🇪🇬 Egypt 🇮🇱 Israel 🇰🇼 Kuwait 🇱🇧 Lebanon 🇴🇲 Oman 🇵🇰 Pakistan 🇶🇦 Qatar 🇸🇦 Saudi Arabia 🇹🇳 Tunisia 🇹🇷 Turkey 🇦🇪 United Arab Emirates