---
name: ma-income-tax
description: "> 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."
license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata:
  source: openaccountants
  jurisdiction: MA
  category: international
  quality: source-cited draft
  openaccountants_url: "https://openaccountants.com/skills/ma-income-tax"
  tax_year: 2026
  obligation: IT
---

# 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

1. **Activity & system** — nature of the business; whether RNR or RNS (and whether
   an RNS election was filed and is still valid).
2. **Annual turnover (HT)** — chiffre d'affaires hors taxe, plus other operating
   income, financial income, and subsidies (the cotisation-minimale base).
3. **Net accounting result** — revenue minus expenses per the books, with the
   detail needed to test deductibility and apply fiscal reintegrations/déductions.
4. **Other IR income** — salary, rental, capital income (to build the revenu
   global; the scale applies to the total).
5. **Family situation** — number of dependents for charges de famille.
6. **Start date of activity** — to test the 3-year CM exemption.
7. **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:

1. **Scope of IR professional income** — CGI Art. **30–33** (revenus
   professionnels; RNR / RNS definitions and turnover ceilings).
2. **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.
3. **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**.
4. **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.
5. **Family deductions** — CGI Art. **74** (déductions pour charges de famille):
   **MAD 500/dependent**, cap **MAD 3,000** *(verify revaluation in LF 2026)*.
6. **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.
7. **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)*.
8. **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**.
9. **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:

1. **Are you an individual** running a business (not a company/IS)? If a company →
   refuse (R-MA-1).
2. **Which system** — RNR or RNS? If unsure, default to **RNR** and flag.
3. **Turnover (HT)** and **net accounting result** for the year, plus a **bank
   statement / ledger export** for classification.
4. **Activity type** — is it a **profession libérale**? (drives the 4% CM rate.)
5. **Other income** (salary, rental) and **dependents**.
6. **Start date** of the activity (3-year CM exemption test).
7. **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

1. **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.
2. **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.)*
3. **Q:** RNR loss, turnover MAD 1.2M. **A:** Scale IR 0; **CM = MAD 3,000**; attach
   état explicatif; RNS cannot carry loss forward.
4. **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**.
5. **Q:** When is the annual return due? **A:** Déclaration du revenu global via
   **SIMPL-IR by 1 May** of year N+1 *(verify)*.
6. **Q:** Company (SARL) asks for IR. **A:** **Refuse (R-MA-1)** — that is **IS**.
7. **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](https://openaccountants.com/skills/ma-income-tax) — 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`)._