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MA Tax 2022

Morocco Tax Tables 2022 - Tax Rates and Thresholds in Morocco

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This page contains the tax table information used for the calculation of tax and payroll deductions in Morocco in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ MA, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Morocco or would like to add to or suggest amendments to the information herein then please contact us.

Morocco Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Morocco are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Morocco Tax Calculator 2022.

Morocco Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 30,000.00
10%Income from $ 30,000.01 to $ 50,000.00
20%Income from $ 50,000.01 to $ 60,000.00
30%Income from $ 60,000.01 to $ 80,000.00
34%Income from $ 80,000.01 to $ 180,000.00
38%Income from $ 180,000.01 and above
Morocco Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 30,000.00
10%Income from $ 30,000.01 to $ 50,000.00
20%Income from $ 50,000.01 to $ 60,000.00
30%Income from $ 60,000.01 to $ 80,000.00
34%Income from $ 80,000.01 to $ 180,000.00
38%Income from $ 180,000.01 and above

In Morocco, social security deductions made by employees are generally deductible when calculating taxable income. This means that the contributions paid by employees towards social security schemes are subtracted from their gross income before the computation of their income tax. This policy serves to reduce the taxable income of the employee, potentially lowering their overall income tax liability. Such a system is designed to provide tax relief to employees by recognizing and accounting for their compulsory contributions to state-run social security programs.

Morocco Social Security and Payroll Deduction Rates in 2022

In Morocco, both employees and employers contribute to a comprehensive social security system, designed to provide various benefits and protections. These contributions are a mandatory part of the payroll process, ensuring that employees have access to essential social services. The main components of these deductions include contributions towards pension, healthcare, and family benefits, among others.

Morocco Social Security in 2022: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Family Allocation0%6.4%6.4%
Social Allocation/Benefits4.29%8.6%12.89%
Health Insurance4.11%4.11%8.22%
Professional Training Tax0%1.6%1.6%
Social Solidarity1.5%1.5%3%
Morocco Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Family Allocationn/an/an/an/a
Social Allocation/Benefitsn/an/an/a$ 6,000.00
Health Insurancen/an/an/an/a
Professional Training Taxn/an/an/an/a
Social Solidarity$ 120,000.00n/an/an/a

Morocco VAT Rates in 2022

VAT rates for Morocco are reviewed annually, you can use the VAT Calculator to calculate VAT due in Morocco or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Morocco VAT Rates
VAT RateVAT Description
0%VAT Exempt without credit – basic foodstuffs; newspapers and books
0%VAT Exempt with credit - Exports of goods and services; agriculture supplies;
7%Reduced Rate Public supplies of water and electricity; medicines and pharmaceuticals
10%Reduced Rate - Banking; hotel and restaurant (excluding alcohol); oil and other petroleum products
14%Reduced Rate - Domestic transportation (excluding train)
20%Standard Rate - All other suplies and goods

Historic Tax Tables supported for Morocco

The following tax tables are supported by iCalculator™ MA as part of the suite of free tax tools we provide for Morocco.