This page exists because the same question keeps coming back in one form or another: what is the exact rate? It gathers the values that drive the site’s six calculators, in the version applicable in 2026.
It is a reference table, not a calculation. None of these figures applies on its own: income tax depends on allowances, purchase costs combine, customs duties apply to a value that has already been written down for age. For an amount that matches your situation, use the relevant calculator, linked in the last column.
| Figure | 2026 value | Where it applies |
|---|---|---|
| Income tax, nil-rate band | Up to MAD 40,000 a year | Net and gross salary |
| Income tax, top rate | 37% above MAD 180,000 | Net and gross salary |
| CNSS, employee share | 4.48%, capped at MAD 6,000 a month | Salary, pension |
| AMO, employee share | 2.26%, no cap | Salary |
| Professional expenses allowance | 35% then 25%, capped at MAD 35,000 a year | Salary |
| Monthly minimum wage | MAD 3,111 | Salary |
| Registration duty | 4% on housing, 5% on land | Property purchase costs |
| Land registry | 1.5% plus MAD 200 in fixed fees | Property purchase costs |
| Import duty, EU vehicle | 2.5% | Car customs clearance |
| Import VAT | 20% | Car customs clearance |
| Vehicle tax, petrol under 8 CV | MAD 350 | Annual vehicle tax |
| CNSS pension, base rate | 50% at 3,240 days contributed | CNSS pension |
| Minimum CNSS pension | MAD 1,500 a month | CNSS pension |
Sources: General Tax Code, 2026 Finance Act, CNSS and AMO rates, ADII customs tariff, ANCFCC schedule.
Income tax: the annual brackets
The scale is progressive and applies to annual net taxable income, that is, after deducting social contributions, the professional expenses allowance and admitted charges. The right-hand column is the key to the quick calculation: you apply your bracket’s rate to the whole income, then subtract the amount shown.
| Annual bracket | Rate | Amount to subtract |
|---|---|---|
| Up to MAD 40,000 | 0% | MAD 0 |
| MAD 40,001 to 60,000 | 10% | MAD 4,000 |
| MAD 60,001 to 80,000 | 20% | MAD 10,000 |
| MAD 80,001 to 100,000 | 30% | MAD 18,000 |
| MAD 100,001 to 180,000 | 34% | MAD 22,000 |
| Above MAD 180,000 | 37% | MAD 27,400 |
The method is set out in full, with a worked example from end to end, on the 2026 income tax brackets page.
Social contributions and the expenses allowance
Two social levies are calculated on gross salary, before tax, and they do not follow the same logic: CNSS is capped, AMO is not. That is why, above MAD 6,000 of monthly gross, a raise no longer changes the CNSS contribution but keeps increasing AMO.
| Item | Rate or amount | Limit |
|---|---|---|
| CNSS, employee share | 4.48% | Base capped at MAD 6,000 a month |
| AMO, employee share | 2.26% | No cap |
| Professional expenses allowance | 35% | Annual gross up to MAD 78,000 |
| Professional expenses allowance | 25% | Annual gross above MAD 78,000 |
| Cap on the expenses allowance | MAD 35,000 | A year, all brackets combined |
| Family allowance | MAD 30 a month per dependant | Six dependants maximum |
| Minimum wage | MAD 3,111 a month | Non-agricultural sector |
The salary calculator runs these steps in the right order and shows the breakdown line by line.
Buying property: what gets added to the price
The negotiated price is never what the buyer pays. On top come duties calculated on that price, fixed fees and professional charges. The total lands around 7 to 8% for a home, which invariably catches out buyers who have budgeted only for the deposit and the loan.
| Item | Base and rate | Note |
|---|---|---|
| Registration duty, housing | 4% of the price | Existing and new alike |
| Registration duty, land or commercial premises | 5% of the price | |
| Land registry | 1.5% of the price | Plus MAD 200 in fixed fees |
| Notarial tax | 0.5% of the price | |
| Notary’s fees | 1% excluding tax | Usual minimum of MAD 2,500, plus 10% VAT |
| Stamps and copies | About MAD 300 | Flat amount used by the calculator |
| Social housing | Exempt | Sale price capped at MAD 250,000 |
The purchase costs calculator combines these items according to the type of property. If you are buying from abroad, see also buying a property from abroad, where the question of financing in foreign currency is settled before signature.
Importing a vehicle
Three taxes stack up, and they apply not to the price you paid but to a value set by customs, itself written down according to the age of the vehicle. That write-down explains the often substantial gap between the amount owners fear and the amount they actually pay.
| Item | Value | Note |
|---|---|---|
| Import duty, EU origin | 2.5% | Association Agreement |
| Import duty, EFTA, United States, Türkiye | 2.5% | Free trade agreements |
| Import duty, other origin | 17.5% | Standard rate |
| Import VAT | 20% | |
| Parafiscal levy | 0.25% | |
| Write-down by age | 0%, 20%, 40%, 55%, 70% | From under a year to over ten years |
| Pensioner relief, permanent return | 85% of duties and taxes | Once only, subject to conditions |
The 85% relief is reserved for pensioners returning permanently and applies once only. A Moroccan living abroad who is still working is not automatically entitled to it. The customs clearance calculator applies the write-down, then the three taxes, in order.
Annual vehicle tax
The special annual vehicle tax depends on fiscal horsepower and fuel type. The gap between petrol and diesel is considerable, and it widens with power: above 15 CV, diesel pays more than double.
| Fiscal horsepower | Petrol | Diesel |
|---|---|---|
| Under 8 CV | MAD 350 | MAD 700 |
| 8 to 10 CV | MAD 650 | MAD 1,500 |
| 11 to 14 CV | MAD 3,000 | MAD 6,000 |
| 15 CV and above | MAD 8,000 | MAD 20,000 |
Electric and hydrogen vehicles are exempt. Payment falls in January, with a 15% surcharge after the 31st. Light commercial vehicles follow a separate scale based on gross vehicle weight, which the vehicle tax calculator covers.
CNSS pension
The pension is calculated on the average salary of the last 96 months, itself capped at MAD 6,000. The rate starts at 50% for 3,240 days of contributions and gains one point per additional block of 216 days, up to a ceiling of 70%.
| Parameter | Value | Note |
|---|---|---|
| Qualifying period | 3,240 days | About 12.5 years of contributions |
| Base rate | 50% | At 3,240 days |
| Accrual | +1 point per 216 days | Capped at 70% |
| Reference salary | Average of the last 96 months | Capped at MAD 6,000 |
| Minimum pension | MAD 1,500 a month | |
| Statutory age | 60 | 55 for early retirement |
| Under 1,320 days | One-off lump sum | No monthly pension |
The MAD 6,000 cap is what surprises people most: an executive who has contributed all their working life on a salary of MAD 25,000 will not draw a pension proportionate to that figure. Only a supplementary scheme bridges the gap. The pension calculator quantifies it.
Stamp duties on documents
The most consulted amounts, gathered here. These are stamp duties, distinct from any file-handling charges or consular fees, which are added when the application is filed from abroad.
| Document | Amount | Note |
|---|---|---|
| Biometric passport, 5 years | MAD 300 | |
| Biometric passport, 10 years | MAD 500 | Adults, subject to availability |
| National identity card, first issue or renewal | MAD 75 | |
| National identity card, duplicate | MAD 100 | Loss report required |
| Birth certificate extract | MAD 20 | Per copy |
| Criminal record, bulletin no. 3 | MAD 20 | |
| Residence, life or single status certificate | MAD 20 | Each |
| Signature legalisation, certified copy | MAD 5 | Per document or per page |
| Driving licence exchange | MAD 200 | Foreign licence to Moroccan licence |
| Vehicle registration document, duplicate | MAD 210 |
The stamp duty calculator adds up the items in a complete file, which saves discovering a gap at the counter.
What this page does not cover
It covers neither corporation tax, nor VAT on everyday transactions, nor the taxation of rental income, nor local taxes such as housing tax and the municipal services tax. Those subjects deserve proper treatment and will get it, rather than an approximate line here.
Nor does it replace the official text. A table of rates summarises a rule; it says nothing about specific exemptions, derogating regimes or mixed situations, which are precisely the cases where a mistake is expensive. If you have doubts about an amount that commits you, the sources to consult are the General Tax Code and the circulars of the administration concerned.
Frequently asked questions
Where exactly do these figures come from?
From the General Tax Code and the Finance Act for income tax and registration duties, from the CNSS and AMO schedules for contributions and pensions, from the customs tariff and the association agreements for imports, and from the ANCFCC schedule for the land registry. A source-by-source breakdown is on the methodology page.
Have the income tax brackets changed this year?
The brackets in force carry forward the reform that raised the nil-rate band to MAD 40,000 and brought the top rate down to 37%. We republish the applicable position every January whether or not it has moved: knowing that a figure has not changed, but has been checked, is worth as much as knowing that it has.
Why is there no single percentage for property purchase costs?
Because the notary’s fees have a floor and some costs are fixed. On a low price, the fixed part weighs proportionately more; on a high price, the total converges towards 7 to 8%. A single percentage would be wrong at both ends.
Do these rates apply to Moroccans living abroad?
Broadly yes, with two notable exceptions: the 85% relief on vehicle import duties, reserved for pensioners returning permanently, and the taxation of income received abroad, which is governed by double taxation treaties. That second point is covered in the Moroccans abroad section.
Last updated: January 2026 · Indicative estimate - check with the relevant administration.