Ma Income Tax

> Use this skill whenever asked about Morocco personal income tax — the Impôt sur le Revenu (IR) on professional / business income taxed on net profit under the general systems, the régime du résultat net réel (RNR) and the régime du résultat net simplifié (RNS). Trigger on phrases like \"impôt sur le revenu Maroc\", \"Morocco income tax\", \"IR professionnel\", \"résultat net réel\", \"résultat net simplifié\", \"RNR\", \"RNS\", \"barème IR Maroc\", \"cotisation minimale\", \"déclaration revenu global\", \"acomptes IR\", \"déduction charges professionnelles\", \"الضريبة على الدخل المغرب\", \"صافي الربح\". Covers the 2025/2026 reform progressive brackets (exempt up to MAD 40,000, top rate 37%), business income determination, allowable deductions, the cotisation minimale (CM) on turnover, the annual déclaration du revenu global, and advance payments (acomptes). Reply in the user's language (English, French, or Moroccan Arabic / Darija). Cross-reference ma-auto-entrepreneur and ma-cpu for the simplified turnover-based alternatives.

mkdir -p ~/.claude/skills/ma-income-tax
curl -L https://claudskills.com/skills/ma-income-tax/SKILL.md \
  -o ~/.claude/skills/ma-income-tax/SKILL.md

@misc{ma-income-tax-2026,
  author    = {openaccountants},
  title     = {Ma Income Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ma-income-tax/}
}