Morocco's 2027 finance bill: how much more net salary you would take home
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The 2027 finance bill, presented to Parliament on 23 October 2026, plans a significant cut in the income tax (IR) paid by employees: the exemption threshold would rise from 40,000 to 60,000 DH of net taxable income a year. Here is the proposed scale and, above all, what it would actually change on your payslip.
In short
- Exemption threshold: from 40,000 to 60,000 DH of annual net taxable income, about 5,000 DH a month.
- A five-year reform: the scale changes every year from 2027 to 2031, ending with only three rates (10%, 20% and 30%).
- Estimated gain: from a few dirhams to 500 DH a month depending on the salary (examples below).
- The exemption "below 10,000 DH net" announced by the minister cannot be found in the published scale: with these figures, full exemption stops at around 7,000 to 8,000 DH net (explained below).
- It is still a bill: Parliament can amend it before adopting it.
The proposed 2027 scale
| Annual net taxable income | Rate in 2026 | Proposed rate in 2027 |
|---|---|---|
| Up to 40,000 DH | 0% | 0% |
| 40,001 to 60,000 DH | 10% | 0% |
| 60,001 to 80,000 DH | 20% | 10% |
| 80,001 to 100,000 DH | 30% | 20% |
| 100,001 to 180,000 DH | 34% | 34% |
| Above 180,000 DH | 37% | 37% |
In the following years, the brackets would be widened and the rates lowered step by step. In 2031, the final scale would have only three rates: 10% from 60,001 to 150,000 DH, 20% from 150,001 to 500,000 DH and 30% above, instead of 37% today.
The bill also plans to raise the flat-rate deduction for professional expenses to 45%, within 35,000 DH a year, for the taxpayers concerned. How exactly it applies to employees remains to be confirmed in the final text.
How much you would gain: examples
Computed for a single employee, without CIMR, with the current contributions (CNSS 4.48% capped, AMO 2.26%) and the current professional expenses. Only the income tax scale changes.
| Monthly gross salary | Monthly IR in 2026 | Monthly IR in 2027 (bill) | Gain per month |
|---|---|---|---|
| 6,000 DH | 16 DH | 0 DH | +16 DH |
| 8,000 DH | 277 DH | 55 DH | +222 DH |
| 10,000 DH | 602 DH | 234 DH | +367 DH |
| 12,000 DH | 1,071 DH | 571 DH | +500 DH |
| 15,000 DH | 2,068 DH | 1,568 DH | +500 DH |
| 20,000 DH | 3,771 DH | 3,271 DH | +500 DH |
Why does the gain stop at 500 DH a month? Because in 2027 only the lower brackets go down: from about 12,000 DH gross, every employee gets the same saving, 6,000 DH a year. The upper brackets would only go down from 2028.
If the 45% professional expenses also apply to employees, the gain would be larger for small and middle salaries: a gross salary of 8,000 DH would then pay no income tax at all.
And the exemption below 10,000 DH announced by the minister?
When presenting the bill, the Minister of Economy and Finance, Fouzi Lekjaa, announced that employees whose net salary is below 10,000 DH a month would be exempt from income tax from January 2027. According to him, 87% of employees would be fully exempt, at a cost of 5.5 billion DH. The announcement was widely reported in the press.
The problem: the published figures do not lead to this result. With the 2027 scale (exemption up to 60,000 DH of net taxable income a year) and the current salary rules:
| Assumption | Highest fully exempt salary |
|---|---|
| 2027 scale and current professional expenses | about 7,240 DH gross, i.e. 6,800 DH net |
| 2027 scale and professional expenses at 45% (cap 35,000 DH a year) | about 8,370 DH gross, i.e. 7,900 DH net |
| Salary of 10,000 DH net (about 10,830 DH gross), with expenses at 45% | about 310 DH of income tax a month would remain |
Why? To pay no tax at all, the net taxable income must be at most 5,000 DH a month (60,000 DH a year). For a salary of 10,000 DH net, you would therefore need to deduct more than 5,000 DH a month in expenses and contributions. But the professional expenses deduction is capped at 35,000 DH a year, about 2,900 DH a month, and the CNSS and AMO contributions only amount to a few hundred dirhams. The numbers do not add up.
Two explanations are possible:
- The text contains another mechanism (an additional allowance, a higher cap for professional expenses, a different basis of calculation) that the summaries published so far do not describe.
- Or the sentence is a shortcut: most salaries below 10,000 DH would be exempt or almost, but not all of them fully.
On the other hand, the minister's other figure checks out exactly: a gain of about 500 DH a month for most employees is precisely the ceiling obtained with the 2027 scale (see the table of examples).
As soon as the final text specifies the mechanism, I will update this article with the figures.
Still to be confirmed
- Adoption: the text must still be voted by Parliament, which can amend it. If adopted as it stands, the new scale would apply to salaries paid from January 2027.
- Professional expenses: the 45% rate has been announced, but the categories of taxpayers concerned remain to be specified.
- The exemption below 10,000 DH net: it must rely on a mechanism that the published figures do not show yet.
- The figures in this article: they are computed from the scale published by the specialist press. I will update them as soon as the final text is published.
Work out your own case
The net and gross salary calculator now offers the 2027 scale (bill) next to the current one: it shows your net salary, your monthly gain compared with 2026, and lets you test the 45% professional expenses assumption. It takes your dependants and your CIMR into account. It will be updated as soon as the law is adopted.
Sources (in French)
- Ministry of Economy and Finance, presentation note of the 2027 finance bill.
- La Quotidienne, PLF 2027 : les principales nouveautés fiscales pour les ménages et les entreprises.
- DRH.ma, PLF 2027 : nouveau barème de l'impôt sur le revenu jusqu'en 2031.
- H24info, PLF 2027 : les principales mesures fiscales proposées.
- Le Matin, Fouzi Lekjaa annonce l'exonération de l'IR pour les salaires inférieurs à 10 000 DH.
- Medi1news, Le PLF 2027 prévoit l'exonération de l'IR pour les salaires nets inférieurs à 10 000 DH.
- Finances News Hebdo, Les grandes mesures annoncées par Lekjaa pour soutenir les ménages.