Proposed2027-01-01
Annual exempt income-tax band
MAD 60,000 taxable net income
See conditions and sources ↗Doctor
Separate salaried work from private practice.
01
Employee or independent?
The simulator covers employment pay. It does not calculate practice fees or business profits. Health funding is not an individual salary increase.
Reading of the supplied document; check the final text for adopted status. Note de présentation · PDF 21 ↗
Health funding and individual income: two different views
Explore the numbers
2026 → 2027: what moves?
Health funding
bn MAD · Bars start at zero+7.08 %Nominal change
Funding envelopes reported in the explanatory note, using its stated scope for both years.
See exact data
| Year | Amount |
|---|---|
| 2026 | 42,400,000,000 |
| 2027 | 45,400,000,000 |
Sources and exact data
Central budget posts · Health
posts · Bars start at zero-32.50 %Nominal change
Authorized ministry posts. Neither total staff nor completed hires.
Finance Act 2026 · Official Bulletin 7465 bis · PDF p. 38 · art. 20Finance Bill 2027 · bill text · PDF p. 29 · art. 21
See exact data
| Year | Amount |
|---|---|
| 2026 | 8,000 |
| 2027 | 5,400 |
02
Depending on employment status or transactions
Proposed2027-01-01
Ordinary professional expenses
45%, annual cap MAD 35,000
See conditions and sources ↗Proposed2031-01-01
Certain permanent allowances
Narrower exemption for salary supplements
See conditions and sources ↗Proposed2027
Reported health envelope
See conditions and sources ↗Proposed2027
New central health budget posts
See conditions and sources ↗03