openaccountants Morocco — Personal Income Tax on Professional Income (Impôt sur le Revenu / IR)
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Morocco's Impôt sur le Revenu (IR) is the personal income tax levied on individuals. This skill covers professional / business income (revenus professionnels) taxed on net profit under the two general accounting systems:
- Régime du Résultat Net Réel (RNR) — the real net-income system (full accounting), the default for individuals carrying on a business.
- Régime du Résultat Net Simplifié (RNS) — the simplified net-income system available below the turnover ceilings, with lighter books but no provisions and no carry-forward of losses.
Both compute IR on net taxable profit (résultat net fiscal) run through the
progressive IR scale, subject to a cotisation minimale (CM) floor on turnover.
For the simplified turnover-based alternatives — the auto-entrepreneur
liberatory tax and the Contribution Professionnelle Unique (CPU) — see
ma-auto-entrepreneur and ma-cpu.
This skill is governed by the Code Général des Impôts (CGI) and administered by the Direction Générale des Impôts (DGI). It replies in the user's language — Moroccan users mix English, French, and Darija — and keeps native terms (IR, résultat net, cotisation minimale, DGI, RNR, RNS, acomptes) explained in context.
1. Quick Reference
| Field | Value |
|---|---|
| Country | Morocco (MA) |
| Tax | Impôt sur le Revenu (IR) — professional income on net profit |
| Systems covered | Résultat Net Réel (RNR) and Résultat Net Simplifié (RNS) |
| Currency | MAD (dirham marocain, DH) |
| Exempt threshold | Net taxable income up to MAD 40,000 / year (2025 reform) |
| Top marginal rate | 37% above MAD 180,000 (2025 reform; was 38%) |
| Cotisation minimale — standard rate | 0.25% of turnover (HT) + other operating/financial income (verify) |
| Cotisation minimale — reduced (regulated-margin goods) | 0.15% (verify) |
| Cotisation minimale — liberal professions | 4% (reduced from 6%; verify) |
| Cotisation minimale — minimum floor (IR) | MAD 1,500 / year (verify) |
| CM exemption for new businesses | First 3 financial years of activity (verify) |
| Annual return | Déclaration du revenu global via SIMPL-IR, by 1 May of year N+1 (verify date each year) |
| Advance payments | Acomptes / cotisation minimale paid in-year; final IR settled on filing (verify mechanics) |
| Authority | Direction Générale des Impôts (DGI) — tax.gov.ma |
| Portal | SIMPL-IR — télédéclaration & télépaiement (irpart.tax.gov.ma) |
| Primary legislation | Code Général des Impôts (CGI); Loi de Finances 2025 & 2026 |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Moroccan expert-comptable |
| Version | 1.0 |
| Last research update | May 2026 |
Progressive IR scale (barème annuel) — 2025 reform, in force 2026
| Annual net taxable income (MAD) | Rate | Somme à déduire (MAD) (verify) |
|---|---|---|
| 0 – 40,000 | 0% (exonéré) | 0 |
| 40,001 – 60,000 | 10% | 4,000 |
| 60,001 – 80,000 | 20% | 10,000 |
| 80,001 – 100,000 | 30% | 18,000 |
| 100,001 – 180,000 | 34% | 22,000 |
| Above 180,000 | 37% | 27,400 |
Fast formula (quick method):
IR brut = (net taxable income × rate of its bracket) − somme à déduire
IR net = IR brut − family deductions (charges de famille) − tax credits
- Family deduction (déduction pour charges de famille): MAD 500 per dependent / year, maximum MAD 3,000 (up to 6 dependents) (verify — the Loi de Finances 2026 was reported to revalue this; confirm the current per-head amount and cap). Dependents = spouse and children (children under 27 / without age limit if disabled).
The progressive scale applies to the taxpayer's revenu global (all IR categories combined). Professional net profit is one component, added to any salary, rental, or other income before the scale is applied.
Conservative defaults
When data is missing or ambiguous, apply the conservative default and flag it for the reviewer:
- System unknown → assume RNR (full accounting, fewer reliefs lost) unless the user confirms RNS eligibility and election.
- Deductibility of an expense uncertain → treat it as non-deductible until substantiated (invoice + business purpose); add it back to net profit.
- Turnover near an RNS ceiling → assume the ceiling is breached and warn of the move to RNR.
- Cotisation minimale vs scale IR → compute both; the IR due is the higher of (scale IR) and (cotisation minimale), subject to the MAD 1,500 floor and the new-business exemption.
- 2026 figures → all rates, the somme-à-déduire column, the family deduction, and deadlines carry "verify"; check the Loi de Finances 2026 and the DGI before finalising any number.
2. Required inputs & refusal catalogue
Required inputs
- Activity & system — nature of the business; whether RNR or RNS (and whether an RNS election was filed and is still valid).
- Annual turnover (HT) — chiffre d'affaires hors taxe, plus other operating income, financial income, and subsidies (the cotisation-minimale base).
- Net accounting result — revenue minus expenses per the books, with the detail needed to test deductibility and apply fiscal reintegrations/déductions.
- Other IR income — salary, rental, capital income (to build the revenu global; the scale applies to the total).
- Family situation — number of dependents for charges de famille.
- Start date of activity — to test the 3-year CM exemption.
- Acomptes / CM already paid in the year, and any withholdings at source.
Refusal catalogue
- R-MA-1 — Corporate income tax (IS). Companies (SARL, SA, etc.) are taxed under IS, not IR. Refuse and route to a Morocco corporate-tax skill.
- R-MA-2 — Auto-entrepreneur / CPU. Turnover-based liberatory regimes are out
of scope; route to
ma-auto-entrepreneur/ma-cpu. - R-MA-3 — VAT (TVA). TVA computation and returns are out of scope; route to
morocco-vat. - R-MA-4 — Salary-only taxpayers. Pure payroll IR (retenue à la source on salaire) without professional income is a different workflow; flag and limit to the professional component.
- R-MA-5 — Agricultural income special regimes, real-estate capital gains (TPI), and financial-product withholdings beyond the revenu-global mention → reviewer only.
- R-MA-6 — Non-residents / treaty relief. Residence determination and double- tax treaty application require the expert-comptable.
- R-MA-7 — Filing as agent. Never submit a SIMPL-IR return as filed; produce a draft for expert-comptable sign-off.
3. Transaction Pattern Library
Classify bank-statement lines and ledger entries. Keywords appear in French, Moroccan Arabic / Darija (transliterated + script), and English.
Income (revenu professionnel — taxable)
| Pattern (FR / AR / EN) | Treatment |
|---|---|
VIREMENT RECU, VRMT, ENCAISSEMENT, REGLEMENT CLIENT, FACTURE |
Business receipt → turnover |
CHEQUE REMIS, REMISE CHEQUE, versement espèces |
Receipt → turnover (confirm source) |
تحويل وارد (tahwil warid), أداء زبون (client payment), فاتورة (fatura) |
Client payment → turnover |
produits financiers, intérêts créditeurs, فوائد |
Financial income → in CM base |
subvention, don reçu, إعانة |
Subsidy/grant → in CM base (and often taxable) |
Deductible expenses (charges déductibles)
| Pattern (FR / AR / EN) | Treatment |
|---|---|
LOYER, bail, كراء (kira) |
Rent of business premises → deductible |
SALAIRES, paie, أجور |
Staff wages → deductible (with CNSS) |
CNSS, AMO, cotisations sociales |
Social charges → deductible |
ACHAT, fournisseur, marchandises, مشتريات |
Purchases / stock → deductible (COGS) |
ELECTRICITE, EAU, LYDEC, REDAL, ONEE, كهرباء |
Utilities (business share) → deductible |
TELEPHONE, INTERNET, IAM, INWI, ORANGE |
Telecom (business share) → deductible |
ASSURANCE, تأمين |
Business insurance → deductible |
HONORAIRES, comptable, avocat, أتعاب |
Professional fees → deductible |
CARBURANT, GASOIL, AFRIQUIA, SHELL, وقود |
Fuel (business use) → deductible (substantiate) |
AMORTISSEMENT, dotation |
Depreciation of fixed assets → deductible per CGI rates |
INTERETS EMPRUNT, crédit, قرض |
Loan interest (business) → deductible |
Non-deductible (charges non déductibles — reintegrate)
| Pattern (FR / AR / EN) | Treatment |
|---|---|
AMENDE, PENALITE, majoration, غرامة |
Fines & penalties → non-deductible |
IR, acompte IR, cotisation minimale |
The IR itself / CM → non-deductible |
cadeaux over the unit cap, dons non-qualifying |
Excess gifts / non-qualifying donations → non-deductible |
| Cash expense > regulatory threshold (paiement espèces) | Portion over the cash-payment limit → non-deductible (verify current threshold per CGI) |
frais sans justificatif, no invoice |
Unsupported expense → non-deductible (§6001-style substantiation) |
Likely personal (exclusions — not business)
| Pattern (FR / AR / EN) | Treatment |
|---|---|
RETRAIT GAB, retrait DAB, سحب (cash withdrawal) |
Personal unless proven business |
MARJANE, CARREFOUR, ACIMA, groceries, سوق |
Personal household → exclude |
transfert famille, virement personnel, تحويل عائلي |
Personal transfer → exclude |
restaurant, café, clothing, ملابس |
Personal unless a substantiated business meal/representation |
scolarité, école, school fees |
Personal → exclude |
Apply a likely-personal default: mixed-use and undocumented private-looking spend is excluded from business expenses until the user substantiates a business purpose.
4. Worked Examples
All figures use the 2025-reform scale and 2026 "verify" rates. Recompute with confirmed values. IR uses the quick formula:
(income × rate) − somme à déduire.
Example 1 — Small RNS service business, below exemption
Amine (RNS, services) has 2025 turnover MAD 120,000 and net profit MAD 35,000. No other income; single, no dependents.
- Net taxable income MAD 35,000 → first bracket (0%) → scale IR = 0.
- Cotisation minimale: 120,000 × 0.25% = MAD 300, raised to the MAD 1,500 floor (verify) — unless he is still within the 3-year new-business CM exemption, in which case CM = 0.
- IR due = higher of (0, CM). If exempt period applies → MAD 0; otherwise MAD 1,500 (the floor). Flag the exemption-period question.
Example 2 — RNR profit in the middle brackets
Fatima (RNR, commerce) nets MAD 150,000 profit; turnover MAD 900,000; 2 dependents.
- Scale IR: 150,000 falls in the 34% bracket →
(150,000 × 34%) − 22,000 = 51,000 − 22,000 =MAD 29,000 (IR brut). - Family deduction: 2 × 500 = MAD 1,000 → IR net = MAD 28,000 (verify per-head amount).
- Cotisation minimale: 900,000 × 0.25% = MAD 2,250, above the 1,500 floor.
- IR due = higher of (28,000, 2,250) = MAD 28,000. CM is absorbed.
Example 3 — Loss year, cotisation minimale bites
Karim (RNR) makes a loss; turnover MAD 1,200,000.
- Scale IR on professional income = 0 (no profit).
- Cotisation minimale: 1,200,000 × 0.25% = MAD 3,000 (above floor).
- IR due = MAD 3,000 (CM), unless within the 3-year exemption → 0.
- RNR/RNS deficit: attach the état explicatif of the loss; RNS cannot carry the loss forward, RNR generally can (verify carry-forward window).
Example 4 — Liberal profession (higher CM rate)
Nadia, an architect (profession libérale, RNR), nets MAD 90,000; fees turnover MAD 600,000.
- Scale IR: 90,000 in the 30% bracket →
(90,000 × 30%) − 18,000 = 27,000 − 18,000 =MAD 9,000. - Cotisation minimale for liberal professions at 4% (verify): 600,000 × 4% = MAD 24,000 — higher than the scale IR.
- IR due = higher of (9,000, 24,000) = MAD 24,000. Flag the 4% CM rate explicitly; it dominates and is a common surprise.
Example 5 — Combined revenu global
Hassan has professional net profit MAD 70,000 (RNS) plus salary net of MAD 50,000 already withheld at source.
- Revenu global = 70,000 + 50,000 = MAD 120,000 → scale:
(120,000 × 34%) − 22,000 = 40,800 − 22,000 =MAD 18,800 total IR on the global income. - Credit the salary withholding (retenue à la source) already paid; the professional CM on turnover applies to the professional slice only.
- Net IR payable on filing = total scale IR − salary withholding − acomptes/CM credited. Reviewer to reconcile the withholding certificate.
5. Tier 1 Rules (deterministic — Code Général des Impôts)
These the agent applies directly, always with the "verify against current CGI / LF 2026" caveat:
- Scope of IR professional income — CGI Art. 30–33 (revenus professionnels; RNR / RNS definitions and turnover ceilings).
- Net result determination — CGI Art. 8, 9 & 10 (produits imposables and charges déductibles); deductibility requires the expense be incurred for the business, recorded, and supported.
- RNS ceilings (verify current values) — RNS available where turnover (HT) does not exceed: MAD 2,000,000 for commercial / industrial / artisanal, and MAD 500,000 for services and liberal professions. Exceeding for 2 consecutive years → mandatory move to RNR.
- Progressive scale — CGI Art. 73 (barème de l'IR): 0% to 37%, exempt band MAD 40,000 (2025 reform). Use the somme-à-déduire quick method in §1.
- Family deductions — CGI Art. 74 (déductions pour charges de famille): MAD 500/dependent, cap MAD 3,000 (verify revaluation in LF 2026).
- Cotisation minimale — CGI Art. 144 (CM): base = turnover HT + other operating income + financial income + subsidies; 0.25% standard, 0.15% regulated-margin goods, 4% liberal professions; minimum MAD 1,500 for IR; 3-year new-business exemption. IR due = higher of scale IR and CM.
- Non-deductible charges — fines/penalties, the IR/CM itself, the over-cap portion of cash payments above the regulatory threshold, and unsupported expenses are reintegrated to the result (verify the cash-payment threshold).
- Filing — CGI Art. 82 & 173 (déclaration du revenu global; télédéclaration and télépaiement via SIMPL-IR): annual return by 1 May of year N+1 (verify each year); loss/nil years require an état explicatif.
- Advance payments (acomptes) — the CM and any in-year acomptes/withholdings are paid during the year and credited against final IR on filing (verify the exact acompte calendar applicable to IR professional income).
6. Tier 2 — Reviewer Judgement Required
Escalate to the Moroccan expert-comptable when:
- System choice / election — RNR vs RNS eligibility, the validity and timing of an RNS option, or a forced switch on ceiling breach.
- Deductibility calls — depreciation rates and policies, provisions (RNS cannot provision), mixed business/personal assets, related-party charges, the cash- payment non-deductibility threshold.
- Loss treatment — carry-forward eligibility and window under RNR; the état explicatif for nil/deficit results.
- Revenu global assembly — combining professional income with salary, rental, and capital income, and crediting withholdings at source.
- Cotisation minimale edge cases — the 4% liberal-profession rate, the 0.15% reduced rate, the new-business exemption window, and CM vs scale interaction.
- Family deduction — current per-head amount/cap after LF 2026; dependent eligibility (age, disability, students).
- Any number where the agent fell back to a "verify" value.
The agent presents the computation, the assumptions, and the open items — never as a settled, file-ready result.
7. Excel Template
Suggested workbook (one sheet, formulas shown for the reviewer):
| Cell / Row | Label | Formula / Input |
|---|---|---|
| B1 | Turnover HT (CA) | input |
| B2 | Other operating + financial income + subsidies | input |
| B3 | CM base | =B1+B2 |
| B4 | Deductible expenses (total) | input (from pattern library) |
| B5 | Reintegrations (non-deductible add-backs) | input |
| B6 | Net professional result | =B1+B2-B4+B5 |
| B7 | Other revenu global (salary, rental, …) | input |
| B8 | Net taxable income (revenu global) | =MAX(B6,0)+B7 |
| B9 | Bracket rate | lookup on B8 vs §1 scale |
| B10 | Somme à déduire | lookup on B8 vs §1 scale |
| B11 | IR brut (scale) | =B8*B9-B10 |
| B12 | Dependents | input |
| B13 | Family deduction | =MIN(B12*500,3000) (verify) |
| B14 | IR net (scale) | =MAX(B11-B13,0) |
| B15 | CM rate | 0.25% / 0.15% / 4% (select) |
| B16 | CM raw | =B3*B15 |
| B17 | Cotisation minimale | =IF(new_business_exempt,0,MAX(B16,1500)) (verify floor) |
| B18 | IR due (before credits) | =MAX(B14,B17) |
| B19 | Acomptes / CM paid / withholdings | input |
| B20 | Net IR payable on filing | =MAX(B18-B19,0) |
The lookup in B9/B10 must use the §1 scale table. Keep the somme-à-déduire column flagged "verify" until reconciled with the current CGI Art. 73 text.
8. Bank Statement Guide
Morocco's main retail banks; statement layouts and label conventions:
Attijariwafa Bank
- Labels often abbreviated:
VIR,VRST,RET GAB,PRLV,COM(commissions). - Client receipts:
VIREMENT RECU/VRT EN VOTRE FAVEUR. Card acquiring (TPE):REMISE TPE/VERSEMENT MONETIQUE→ turnover. - Bank charges
COMMISSION/FRAIS TENUE DE COMPTE→ deductible business cost if the account is professional.
BMCE / Bank of Africa
VIREMENT EN VOTRE FAVEUR,MISE A DISPOSITION,VRST ESPECES→ receipts.PRELEVEMENT(PRLV) for recurring suppliers/utilities → expense (classify by counterparty: ONEE/Lydec = utilities; IAM/Inwi/Orange = telecom).- Loan lines
ECHEANCE CREDIT→ split principal (non-deductible) vs interest (deductible).
Banque Populaire (BCP / BP régionales)
VERSEMENT,REMISE CHEQUE,VIREMENT RECU→ receipts.CHABI/ mobile-wallet credits → confirm whether business receipts.AGIOS,COMMISSIONS,INTERETS DEBITEURS→ finance cost (deductible if business);INTERETS CREDITEURS→ financial income (in CM base).
Across all banks: a mixed personal/professional account is the biggest risk. Default private-looking lines (
RET GAB, supermarkets, family transfers, school fees) to excluded and ask the user to confirm any business reclassification.
9. Onboarding
To use this skill, gather from the user:
- Are you an individual running a business (not a company/IS)? If a company → refuse (R-MA-1).
- Which system — RNR or RNS? If unsure, default to RNR and flag.
- Turnover (HT) and net accounting result for the year, plus a bank statement / ledger export for classification.
- Activity type — is it a profession libérale? (drives the 4% CM rate.)
- Other income (salary, rental) and dependents.
- Start date of the activity (3-year CM exemption test).
- Acomptes / CM / withholdings already paid.
Then: classify transactions (§3), build the net result, run the scale (§1), test the cotisation minimale (§5.6), and present a draft for the expert-comptable.
10. Reference + Test Suite
Legal & source references
- Code Général des Impôts (CGI) — Art. 30–33 (revenus professionnels, RNR / RNS), 8–10 (produits & charges), 73 (barème IR), 74 (charges de famille), 144 (cotisation minimale), 82 & 173 (déclaration / paiement).
- Loi de Finances 2025 — IR reform: exempt band raised to MAD 40,000, top rate reduced to 37%, brackets widened.
- Loi de Finances 2026 — confirm carry-over of the scale and any revaluation of the family deduction and CM parameters.
- DGI — tax.gov.ma; SIMPL-IR télédéclaration — irpart.tax.gov.ma.
- PwC Worldwide Tax Summaries — Morocco — taxsummaries.pwc.com/morocco.
Short test suite
- Q: RNS, profit MAD 30,000, no other income. A: Scale IR 0 (under 40,000); CM = max(turnover × 0.25%, 1,500) unless within 3-year exemption.
- Q: RNR, profit MAD 150,000, 2 dependents. A:
(150,000×34%)−22,000 = 29,000, less family 1,000 = MAD 28,000 (CM absorbed). (verify per-head.) - Q: RNR loss, turnover MAD 1.2M. A: Scale IR 0; CM = MAD 3,000; attach état explicatif; RNS cannot carry loss forward.
- Q: Architect (libérale), turnover MAD 600k, profit MAD 90k. A: Scale IR MAD 9,000 vs CM 4% = MAD 24,000 → IR due MAD 24,000.
- Q: When is the annual return due? A: Déclaration du revenu global via SIMPL-IR by 1 May of year N+1 (verify).
- Q: Company (SARL) asks for IR. A: Refuse (R-MA-1) — that is IS.
- Q: Freelancer on turnover-based tax. A: Route to
ma-auto-entrepreneur/ma-cpu(R-MA-2).
PROHIBITIONS
- Do NOT apply IR to a company — corporations pay IS (R-MA-1).
- Do NOT handle auto-entrepreneur / CPU turnover-based tax here — route to
ma-auto-entrepreneur/ma-cpu(R-MA-2). - Do NOT ignore the cotisation minimale: IR due = higher of scale IR and CM (floor MAD 1,500, 4% for liberal professions), subject to the 3-year exemption.
- Do NOT deduct fines, penalties, the IR/CM itself, over-threshold cash payments, or unsupported expenses — reintegrate them.
- Do NOT allow RNS to provision or carry losses forward — those are RNR-only features (verify carry-forward window).
- Do NOT state any rate, somme-à-déduire, family deduction, ceiling, or deadline as final without the "verify current value" caveat against the Loi de Finances 2026 and the DGI.
- Do NOT advise on TVA, IS, salary-only payroll IR, capital gains (TPI), treaties, or non-resident status under this skill — route appropriately.
- Do NOT submit a SIMPL-IR return as filed without expert-comptable sign-off (R-MA-7).
Disclaimer
This skill is research-verified against public sources (DGI / tax.gov.ma, the SIMPL-IR portal, PwC Worldwide Tax Summaries, and reporting on the Loi de Finances 2025/2026) as of May 2026. It is YMYL content and is pending sign-off by a Moroccan accountant (expert-comptable). The progressive scale, the somme-à-déduire amounts, the family deduction, the cotisation minimale rates and floor, RNS ceilings, and filing deadlines change with each Loi de Finances and must be re-verified before use. Nothing here is a substitute for advice from a licensed Moroccan expert-comptable or the DGI. Part of openaccountants.com — open-source tax skills for the self-employed.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).