Country Hub · Morocco · 2026

Morocco

0–37% progressive · 0% on first MAD 40,000/year · Employee CNSS 4.48% · Casablanca financial hub · 14km from Spain

0% (MAD 0–40,000/year); 10% → 20% → 30% → 34% → 37% (above MAD 180,000/year)

Income Tax Rates

MAD 40,000/year (~$4,000/year) — first bracket is 0%

Tax-Free Amount

4.48% (Caisse Nationale de Sécurité Sociale — pension and disability)

Employee CNSS Social

Calculate Your Morocco Tax

Morocco Tax Facts

— 2026

Income Tax Rates

0% (MAD 0–40,000/year); 10% → 20% → 30% → 34% → 37% (above MAD 180,000/year)

Tax-Free Amount

MAD 40,000/year (~$4,000/year) — first bracket is 0%

Employee CNSS Social

4.48% (Caisse Nationale de Sécurité Sociale — pension and disability)

Employee AMO Health

2.26% (Assurance Maladie Obligatoire — mandatory health)

Capital Gains

15% (shares) or 20% (real property) — separate CGT rates

Tax Year

1 Jan – 31 Dec

Quick Country Comparison

— at MAD 300,000

Country	Take-home	Eff. Rate	vs Morocco
Morocco	MAD 223,000	~26%	—
Tunisia	MAD 195,000	~35%	−MAD 28,000
Spain	MAD 238,000	~21%	+MAD 15,000
France	MAD 233,000	~22%	+MAD 10,000

Morocco: 0–37% IGR + CNSS 4.48% + AMO 2.26% = ~6.74% total social. France: 11–45% + ~7.9% employee social. Spain: 19–47% + ~6.4% social. Tunisia: 0–40% (scale secondary-sourced). MAD 300,000 ≈ $30,000. Morocco, Spain and France recomputed for a single resident employee on wages, converted at about 11.13 MAD per EUR (ECB reference rate of 2 October 2026); the Tunisia row has not been recomputed. Illustrative — not tax advice.

Want your exact figures? Use the full Morocco calculator →

Comparison Guides

See how Morocco compares to France and other North African and European economies.

Morocco vs France North African alternative to French taxation

Salary Guides

Morocco uses the Moroccan Dirham (MAD). The combined employee social contribution (CNSS 4.48% + AMO 2.26% = ~6.74%) is among the lowest in the Mediterranean region. The progressive income tax (IGR — Impôt Général sur le Revenu) provides a zero-rate bracket up to MAD 40,000/year. Morocco's proximity to Europe (Gibraltar Strait crossing: 14km from Spain) makes it unique among North African economies.

Moving from Morocco

Morocco offers a Residence Permit for foreign nationals who can demonstrate legal income (employment, business, or investment). Casablanca (Maarif, CIL, Anfa areas) and Marrakech (Hivernage, Gueliz) are the primary expat hubs. Cost of living: Casablanca apartment $400–$900/month; Marrakech 20–30% cheaper. Morocco has strong French and Spanish expat communities and is particularly popular with French professionals seeking lower taxes with proximity to Paris (3-hour flight, frequent service from Casablanca).

Last Updated: October 2026 · Daniel · CountryTaxCalc