The Moroccan government proposed to Parliament on Friday, 23 October, exempting from income tax employees earning less than 10,000 dirhams net per month from 1 January 2027, a measure that would affect 87% of employees, according to Finance Minister Fouzi Lekjaa.
Most beneficiaries would gain around 500 dirhams per month in 2027, and the reform would cost the State budget 5.5 billion dirhams, according to estimates presented by the minister and reported by Médias24 and Le Matin.
The bill was submitted to Parliament after being adopted by the government. Its entry into force remains subject to a vote by lawmakers.
The finance bill No. 60.26 sets the mechanism based on taxable income, calculated after the deductions provided for by law. It raises the first annual exempt tranche from 40,000 to 60,000 dirhams, or 5,000 dirhams per month of taxable income. This amount should not be confused with the net salary of 10,000 dirhams cited by the minister.
The bill provides for further adjustments to the tax scale each year until 2031, with the top marginal rate reduced to 30% by that date.
The Moroccan Parliament in Rabat, on 8 August 2025. Archive photo used for illustration, unrelated to the presentation of 23 October 2026. Taha ahh / Wikimedia Commons, CC0 1.0. Optimised WebP variant.
