The 2027 budget fixes payslip allowances. Starting in 2031
The bill wants to separate expenses from salary. The new condition waits for 1 January 2031, while the 45% deduction starts in 2027.
The news
The 2027 finance bill, now before Parliament, amends articles 56 and 57 of the General Tax Code on the allowances that appear on payslips, such as transport, travel and representation allowances. According to Le360 on 6 November 2026, the aim is to stop salary top-ups being presented as work expenses.
The text limits the income tax exemption to allowances covering actual, properly documented expenses incurred solely in the employer's interest, whether paid against an expense claim or as a flat amount. Sums paid regularly for normal work are treated as a taxable salary supplement, and being a flat amount does not by itself justify exemption.
However, these conditions only apply from 1 January 2031, with the current rules remaining valid for income earned up to 31 December 2030. Le360 says this four-year period is meant to let employers adapt their practices. According to the daily Libération, drawing on the bill's explanatory note, the date coincides with the target income tax scale.
Meanwhile, the bill raises the flat-rate deduction for work expenses to 45%, with a cap of 35,000 dirhams a year. It currently stands at 35% for gross annual taxable income up to 78,000 dirhams and 25% above that, with higher rates for some professions. The new rate applies from January 2027 salaries, except for sailors who keep 40%, according to the firm Upsilon Consulting. By 2031, this deduction can no longer be combined with exempt allowances.
The date does not suspend tax audits: according to Le360, citing the daily Les Inspirations Éco, the administration can audit open years under the current regime. These provisions remain a bill that can be amended before the vote.
A logical reform, with the relief going first. The balwara: a 2027 budget text that only reports for duty in 2031.
The commentary
Satirical opinion from the editorsA 2027 finance law normally applies from January 2027. This paragraph said: see you in 2031. Four years to tell a salary from an invoice, with a date falling in the last year of the 2026-2031 programme. We call it a budget, but it works like a scheduled message.
To be fair, the idea makes sense, the good news comes first, since the 45% deduction starts in January, and companies need time to get their paperwork in order. Still, four years is a long time to find a taxi receipt.