Income Tax 2025: A Complete Guide to Taxable Salaries and Employment Income

Updated January 1, 2025 – Legal and Administrative Information Directorate (Prime Minister)

Income Tax 2025: Filing for 2024 Income

This guide provides essential information on taxable salaries and other employment income for your income tax 2025 declaration. While the filing process begins in April 2025, forms and resources are not yet available. Stay updated as new details are released.

The 2025 Finance Bill is still pending approval, but Law No. 2024-1188 of December 20, 2024 temporarily allows tax collection without changes to tax brackets. Once the Finance Law is finalized, this page will reflect any updates.

Who Needs to Declare Income ?

If you earned income in 2024, including salaries, work stoppage compensation, or other employment-related payments, you are required to declare it for your income tax 2025. Here’s what you need to know:

Taxable Salaries

Your basic salary is considered taxable income. You are classified as an employee for tax purposes if:

• You have an employment contract.
• You work under a subordinate relationship or professional dependence.
• You hold a status that qualifies as employment (e.g., accredited journalists).

Specific Taxation Rules:

• Income for young workers, apprentices, and childminders may follow distinct tax rules.
• Rewards for the Work Honor Medal are tax-exempt if they do not exceed one month’s salary.

Other Income Subject to it

1. Value-Sharing Bonus:
   Bonuses paid under a value-sharing scheme are taxable for income tax 2025.
2. Benefits in Kind or Cash:
   Employer-provided benefits (e.g., company car, housing) are considered taxable income.
3. Work Stoppage Compensation:
   Payments for sick leave, accidents, or maternity leave are taxable, though partial or full exemptions may apply.
4. Social and Family Benefits:
   Most social and family benefits are tax-exempt, but amounts exceeding specified thresholds must be declared.
5. End-of-Contract Payments:
   Severance pay, retirement bonuses, or other end-of-contract payments are taxable, with possible exemptions depending on the amount and type.