Morocco: 2026 Statutory Updates

Following the roadmap established by the Moroccan government to strengthen social protections, two key adjustments come into effect on January 1, 2026. These updates specifically target the minimum wage and family-related tax relief, providing direct support to the workforce and their households. 

1. Increase in the Minimum Wage (SMIG)

As part of the final phase of the current labor reform agreement, the Guaranteed Interprofessional Minimum Wage (SMIG) for the industrial, commercial, and liberal professions sees a mandatory increase.

Effective Period

Gross Monthly SMIG

Until December 2025 - 3,266.55 MAD

From January 2026 -3,422.72 MAD

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2. Enhanced Income Tax (IR) Reduction for Dependents

To further ease the financial burden on families, the government has expanded the annual cap for Income Tax reductions related to family dependents. 

• Deduction per Dependent: The amount has been increased from 500 MAD to 600 MAD per dependent. 
• Annual Cap: The total allowable annual reduction for family dependents has risen from 3,000 MAD to 3,600 MAD. 
• Limit: The benefit remains applicable for up to six (6) dependents 

Employers should implement these updates within their 2026 payroll configurations to remain compliant with Moroccan labor and tax laws. 

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Morocco 2026 Statutory Updates FAQs

Q: When do these statutory changes take effect?A: The changes to the minimum wage and family-related tax relief come into effect on January 1, 2026.

Q: What is the new minimum wage (SMIG) in Morocco?A: Starting January 2026, the Gross Monthly Guaranteed Interprofessional Minimum Wage (SMIG) increases to 3,422.72 MAD. This is an increase from the rate of 3,266.55 MAD applicable until December 2025.

Q: Which sectors are impacted by the minimum wage increase?A: The mandatory increase applies to the industrial, commercial, and liberal professions.

Q: How has the Income Tax (IR) reduction for dependents changed?A: The government has expanded the annual cap for these reductions to ease the financial burden on families. The deduction amount per dependent has increased from 500 MAD to 600 MAD. Consequently, the total allowable annual reduction has risen from 3,000 MAD to 3,600 MAD.

Q: Is there a limit to the number of dependents I can claim for the tax reduction?A: Yes, the benefit remains applicable for up to six (6) dependents.

Q: What action is required from employers regarding these changes?A: Employers need to implement these updates within their 2026 payroll configurations to remain compliant with Moroccan labor and tax laws.