01 · Bill proposal
Salaries & income tax
Understand your payslip and the reform’s five stages.
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.
A salary is not a pension
The bands above apply to taxable net income. Contributions and professional expenses come before this calculation. Pension and reversion announcements have their own dossier.
Explore pensions ↗Explanations and conditions
Employees under the ordinary progressive scale. Pensions, special occupations and self-employment require separate rules.
A wider exempt band
At fixed annual taxable net income of MAD 100,000, bracket tax falls from MAD 12,000 in 2026 to MAD 6,000 under the 2027 scenario, before family relief. This does not describe the gain on a MAD 100,000 gross salary.
Professional expenses also change
For the ordinary regime, the proposal uses 45% of the eligible base, capped at MAD 35,000 per year from 2027. This reduces taxable income. It is not money withheld from your bank transfer.
A marginal rate does not tax the whole salary
Each band taxes only the income within that band. CNSS, health and pension contributions are handled separately. Your CIMR rate and base come from your contract and your own inputs.
An important 2031 change
From 2031 the proposal narrows the exemption for certain reimbursements and permanent allowances. Reclassification can change taxable income even when total pay is unchanged. The simulator supports these cases through user-declared bases, including separate 2031 bases where needed. It does not automatically determine their legal classification.