Plain-language glossary
One idea, one experiment.
Try it yourself · 2026–2031
Income tax: move the income, see the rules.
After deductions. This slider is not gross salary. Before family relief.
Each band taxes only its own slice.
Filled portions show the tax within each band.
Finance Bill and Finance Act
A Finance Bill is a proposal. A Finance Act is adopted and promulgated legislation. A proposal can change before taking effect.
Taxable net income
The base to which the tax scale applies after eligible deductions. It differs from gross salary and from the net amount paid into your account.
Marginal rate
A band’s rate applies only to income inside that band. Entering a new band does not tax the entire income at that rate.
Deduction and tax relief
A deduction lowers taxable income. Tax relief, such as qualifying family relief, lowers the calculated tax. These are not two deductions from cash salary.
Budget appropriation
Authorization to spend. It does not prove that everything has been paid, delivered or completed. That requires execution data.
Scope
The institutions, spending or people covered by a figure. Comparing different scopes can produce misleading conclusions.
Nominal increase
An increase in current dirhams, without adjusting for inflation. It does not alone measure purchasing-power or real-capacity gains.
Tax advance
An advance payment that may be credited against tax under applicable rules. It can affect cash flow without being an additional final tax cost.
Debt, interest and deficit
Debt is a stock at a point in time. Interest is a cost over a period. Deficit is a balance over a period. These should not be plotted as a single statistical series.