Summary
If you make 312,000,000 MAD a year living in Morocco, you will be taxed 122,909,344 MAD. That means that your net pay will be 189,090,656 MAD per year, or 15,757,555 MAD per month. Your average tax rate is 39.4% and your marginal tax rate is 39.4%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 MAD in your salary will be taxed 39.40 MAD, hence, your net pay will only increase by 60.60 MAD.
Bonus Example
A 1,000 MAD bonus will generate an extra 606 MAD of net incomes. A 5,000 MAD bonus will generate an extra 3,030 MAD of net incomes.