IGR

General Income Tax is withheld at source in Morocco. It is therefore common, and highly recommended, to negotiate your salary in net terms.

General Income Tax (IGR) is an annual, declarative, single tax levied on the gross total income of individuals domiciled in Morocco. (Law No. 43-06 for the 2007 fiscal year, enacted by Dahir No. 1-06-232 of December 31, 2006 - 10 Hijja 1427; B.O. No. 5487 bis of January 1, 2007).

The IGR rate is progressive, and the applicable scale depends on the annual income received.

• Salary Below 24,000 dirhams gross per year: exempt
• Salary from 24,001 to 30,000 dirhams gross per year: 15%, approximately 3,600 dirhams
• Salary from 30,001 to 45,000 dirhams gross per year: 25%, approximately 6,600 dirhams
• Salary from 45,001 to 60,000 dirhams gross per year: 35%, approximately 11,100 dirhams
• Salary from 60,001 to 120,000 dirhams gross per year: 40%, approximately 14,100 dirhams
• Salary above 120,000 dirhams gross per year: 42%, from 16,500 dirhams

For more information, please visit the following pages:

Cabinet Artemis Conseil: http://www.artemis.ma/doc/iden/imt_01_01.asp

Confederation Democratique du Travail: http://www.cdt.ma/monsite/IGR.pdf