Morocco: something new for income tax

According to the 2025 finance bill, the government plans to increase the first bracket of tax-exempt annual income from 30,000 to 40,000 dirhams. A measure which should make it possible to exempt income from monthly salaries below 6,000 dirhams.

The decision is in line with the implementation of the April 2024 agreement relating to social dialogue. It aims to improve the income of civil servants, employees and retirees by reducing income tax. The Moroccan Executive plans to expand the other brackets and reduce the applicable tax rates, which will result in a 50% reduction in rates, as well as a reduction in the tax rate from 38% to 37%.