# Calcul de l'impôt sur le revenu (IR) au Maroc — Salaire Maroc

**URL:** https://salairemaroc.com/calcul-ir-maroc

## Purpose

Explain and estimate **income tax (IR)** for Moroccan private-sector employees using the 2026 progressive bracket system.

## Quick answer

L'impôt sur le revenu (IR) au Maroc s'applique sur le revenu net imposable annuel, après cotisations sociales, frais professionnels et charges de famille. Salaire Maroc estime l'IR selon le barème progressif 2026 (CGI Article 73).

## IR formula (simplified)

```
IR annuel = revenu net imposable × taux de la tranche − déduction de la tranche
IR mensuel = IR annuel net / 12
```

## 2026 brackets (annual net taxable income)

| Tranche (MAD/an) | Taux | Déduction |
|------------------|------|-----------|
| 0 – 40 000 | 0% | 0 |
| 40 001 – 60 000 | 10% | 4 000 |
| 60 001 – 80 000 | 20% | 10 000 |
| 80 001 – 100 000 | 30% | 18 000 |
| 100 001 – 180 000 | 34% | 22 000 |
| > 180 000 | 37% | 27 400 |

## Professional expenses (CGI Art. 59)

- 35% if annual gross ≤ 78,000 MAD
- 25% above that threshold
- Capped at 35,000 MAD/year

## Family deduction (CGI Art. 74)

600 MAD per dependent per year, maximum 3,600 MAD (6 persons).

## Limitations

Educational estimate only. Actual IR may differ based on employer payroll practices and special cases.

## Related

- [Calculateur salaire net](https://salairemaroc.com/calcul-salaire-net-maroc)
- [Sources & méthodologie](https://salairemaroc.com/sources-methodology)