The 2027 Finance Bill lowers employees' income tax (IR) in five steps, from January 2027 to the final 2031 scale: exempt threshold raised to 60,000 MAD, professional expenses at 45%, top rate cut from 37% to 30%. Enter your net, taxable net or gross salary: the simulator rebuilds your payslip and computes your gain, year by year.
Pick the amount you know (your net pay, your taxable net or your gross), enter it as it appears on your 2026 payslip, then set your dependants and your CIMR rate. The result updates instantly.
Starting amount
Corresponding taxable gross salary: MAD per month
Your monthly net salary in 2027
0.00 MAD
01 · Trajectory
Each step shows what you gain every month compared with the current scale, at constant gross salary. Select a year to display your payslip in detail.
What each new scale adds to your monthly net salary, compared with the year before.
02 · Detail 2027
Monthly amounts in dirhams, compared with 2026
The scale applies to annual taxable net income; the tax is then brought back to a monthly amount, as on your payslip.
03 · Appendices
The average rate relates the tax withheld to the taxable gross salary. The marginal rate is that of the last bracket reached by your taxable net income.
Scales taken from Finance Bill no. 60.26 for the 2027 budget year, tabled in Parliament on 23 October 2026. They may change before the law is adopted and published in the Official Bulletin. This simulation is indicative and does not replace personalised tax advice.
04 · Understanding the reform
The scale applies to annual taxable net income (gross salary minus CNSS, AMO and CIMR contributions, minus professional expenses). The exempt threshold rises from 40,000 to 60,000 MAD in 2027 and then stays put; it is the intermediate brackets and the top rate that come down every year afterwards, until the 2031 target scale.
Today, the flat-rate deduction for professional expenses is 35% of taxable gross pay up to 78,000 MAD per year and 25% above, capped at 35,000 MAD. From January 2027, the bill adopts a single 45% rate for all employees, with the same 35,000 MAD cap. This measure, as much as the scale itself, explains the gain from 2027 for mid-range salaries.
Up to 60,000 MAD of annual taxable net income (5,000 MAD per month), income tax disappears from 2027. Between 60,000 and 200,000 MAD, the gain builds up in several steps as the 10% bracket widens (80,000 MAD in 2027, 100,000 in 2028, 130,000 in 2029, 150,000 in 2030). Above that, the fall of the top rate (37%, then 35%, then 30%) and the extension of the 20% bracket to 500,000 MAD in 2031 matter most.
Income tax is withheld at source by the employer. The reform changes neither gross pay nor employer contributions, but the payroll software must apply the new scale and the 45% rate from the January 2027 payroll onwards, then every 1 January until 2031. A setting forgotten or applied late means too much tax withheld, to be refunded to employees.
The 2027 Finance Bill is a bill tabled in Parliament on 23 October 2026. The scales shown here are those of the tabled text; they may be amended before the vote and the publication of the Finance Act in the Official Bulletin. We will update this simulator at each stage of the text; the update date appears at the top of the page.
05 · Frequently asked questions
The 2027 Finance Bill provides for a first scale applicable to income earned from 1 January 2027, then a new scale every year until the final 2031 scale. Employees would therefore see a first effect on their January 2027 payslip, subject to Parliament adopting the law.
For 2027, the bill provides five brackets of annual taxable net income: 0% up to 60,000 MAD, 10% from 60,001 to 80,000 MAD, 20% from 80,001 to 100,000 MAD, 34% from 100,001 to 180,000 MAD and 37% above 180,000 MAD. The exempt threshold thus rises from 40,000 to 60,000 MAD per year, i.e. 5,000 MAD of taxable net income per month.
The 2031 target scale has four brackets: 0% up to 60,000 MAD of annual taxable net income, 10% from 60,001 to 150,000 MAD, 20% from 150,001 to 500,000 MAD and 30% above 500,000 MAD. The top marginal rate therefore falls from 37% today to 30%.
From 1 January 2027, the flat-rate deduction for professional expenses becomes a single rate of 45% of taxable gross salary, capped at 35,000 MAD per year. Today it is 35% up to 78,000 MAD of annual gross pay and 25% above. The specific rates granted to certain professions are abolished.
An employee whose annual taxable net income does not exceed 60,000 MAD, i.e. 5,000 MAD per month, no longer pays income tax from 2027. Taking into account CNSS and AMO contributions and the 45% professional expenses, this corresponds to a taxable gross salary of about 8,300 MAD per month for an employee without CIMR. The simulator above gives the exact threshold for your situation.
The simulator starts from your taxable gross salary (recovered from the net or taxable net you enter, using the 2026 rules), deducts CNSS (4.48% capped at 6,000 MAD), AMO (2.26%), any CIMR contribution and professional expenses, applies each year's scale to the annual taxable net income, subtracts the family allowance (600 MAD per dependant, 3,600 MAD at most), then brings the tax back to a monthly amount. The gain is the difference in net salary against the 2026 scale, at constant gross salary.
No. Income tax is withheld at source from the employee's salary: the tax cut raises the net pay received without changing the gross salary or employer contributions. The employer does however need to update its payroll settings to apply the new scale and the new professional expenses rate from January 2027.
Scale and professional expenses settings, payslip checks, employee communication: we support your teams.
Disclaimer. This tool is provided for general information by Verion Audit & Conseil. It reflects our reading of the 2027 Finance Bill (articles 59, 73 and 74 of the Tax Code as amended by the bill) at the update date and is neither personalised tax advice nor a document enforceable against the tax administration. The text is a bill: it may change until its publication in the Official Bulletin, subject to the circular notes and interpretation of the Tax Directorate (DGI).
