Net Salary After Income Tax in Morocco 2026: Complete Gross/Net Table and Calculation Method

1. Morocco IR scale 2026: 6 brackets

CGI article 73-I scale, in force since January 1, 2025 (2025 Finance Law no. 60-24) and unchanged in 2026.

Calculation formula: annual IR = (net taxable income × bracket rate) − deduction amount. Example for annual net taxable income of 90,000 MAD: IR = (90,000 × 30%) − 18,000 = 9,000 MAD/year or 750 MAD/month.

The 2025 Finance Law (no. 60-24) raised the exempt bracket from 30,000 to 40,000 MAD/year from January 1, 2025; the 2026 Finance Law did not change the scale. An employee at the 2026 SMIG (3,422.72 MAD gross/month, i.e. 41,072.64 MAD/year) has net taxable income of about 23,929 MAD/year after professional expenses and contributions: they pay no IR, and did not before 2025 either, with the 30,000 MAD threshold.

2. Complete gross → net 2026 table (single without CIMR)

Assumptions: taxable gross salary (1st column) + 500 MAD/month transport allowance (assumed exempt: justified professional expenses, CGI art. 57-1°) + 600 MAD/month of meal vouchers (exempt up to 40 MAD per working day and 20% of taxable gross, art. 57-13°). Contributions computed on taxable gross salary only (allowances assumed outside the CNSS base). Professional expenses: 35% of annual gross up to 78,000 MAD, 25% capped at 35,000 MAD above. Total net includes the 1,100 MAD of allowances; the last column relates contributions + IR to total gross.

Important: these calculations assume a single person without dependents. The spouse and each dependent child (as defined by CGI article 74) reduce IR by 600 MAD/year (50 MAD/month), up to 3,600 MAD/year.

Moving into a higher bracket only taxes the portion of income above the threshold at the new rate (that is what the 'deduction amount' does): the scale alone never lowers net pay when salary rises. The real threshold effect comes from professional expenses: above 78,000 MAD of annual gross (6,500 MAD/month), their rate drops from 35% to 25%. Without allowances, 6,500 MAD gross gives 47.60 MAD of IR and 6,036.70 MAD net; 6,501 MAD gross gives 112.67 MAD of IR and 5,972.61 MAD net. It takes about 6,572 MAD gross to get back to the same net. Worth watching in salary negotiations.

3. Official step-by-step calculation method

Calculation method set by the General Tax Code (articles 57, 59, 73 and 74), as applied by payroll services:

• Step 1 — Calculate taxable gross salary: base salary + taxable bonuses and allowances, excluding exempt items (justified expense allowances, meal vouchers within article 57 limits, family allowances…)
• Step 2 — Calculate employee social contributions: (4.48% × min(taxable gross, 6,000)) + (2.26% × taxable gross)
• Step 3 — Calculate professional expenses on annual taxable gross: 35% if it does not exceed 78,000 MAD; otherwise 25%, capped at 35,000 MAD/year
• Step 4 — If CIMR: the employee pension contribution is also deductible (art. 59-II-A)
• Step 5 — Annual net taxable income = annual gross − professional expenses − employee contributions (− CIMR if any)
• Step 6 — Apply IR scale: annual IR = (net taxable income × bracket rate) − deduction amount
• Step 7 — Deduct the family charges reduction: 600 MAD/year per dependent, capped at 3,600 MAD/year
• Step 8 — Divide by 12 to obtain monthly IR withheld at source
• Step 9 — Calculate net pay: total gross − CNSS − AMO − monthly IR − possible CIMR

4. Impact of family charges and CIMR

Dependents (CGI article 74): the spouse, and children (including those legally taken in) aged 27 or under whose annual income does not exceed the 40,000 MAD exempt bracket; no age limit for a child with a disability preventing them from supporting themselves. Each dependent gives an IR reduction of 600 MAD/year (50 MAD/month), up to 3,600 MAD/year. Ascendants (parents) are not on this list.

Example: married employee with 3 dependent children (4 people) at 12,000 MAD/month gross, no allowances: IR of 1,071.40 MAD/month without family charges, 871.40 MAD/month with them. Savings of 200 MAD/month or 2,400 MAD/year.

CIMR: the employee contribution is deductible from taxable income (CGI article 59-II-A). Example at 10,000 MAD gross with a 600 MAD/month employee contribution: net taxable income falls from 84,062.40 to 76,862.40 MAD/year and IR from 7,218.72 to 5,372.48 MAD/year, i.e. 1,846.24 MAD/year of IR saved (153.85 MAD/month).

Combined: at 12,000 MAD gross, a 720 MAD/month employee CIMR contribution (6%) and 4 dependents bring IR down from 12,856.80 to 7,764.00 MAD/year (− 5,092.80 MAD). Monthly net goes from 10,388.60 to 10,093.00 MAD (no allowances): it drops by 295.60 MAD while 720 MAD/month is saved for retirement.

5. 5 legal optimizations to increase your net

• Have your real professional expenses (transport, travel) reimbursed as justified allowances: IR-exempt (art. 57-1°), the gain depending on your marginal rate
• Ask for meal vouchers: exempt up to 40 MAD per working day and 20% of taxable gross (art. 57-13°)
• Contribute to the company's supplementary pension (CIMR or another body): employee contribution deductible (art. 59-II-A) — very long-term savings
• Declare all eligible dependents (spouse, children aged 27 or under with income not above 40,000 MAD/year): 600 MAD/year (50 MAD/month) reduction per person, capped at 3,600 MAD/year
• Take out an individual or group retirement insurance contract with an insurer established in Morocco (at least 8 years, benefits from age 45): contributions deductible, for a taxpayer with salary income only, up to 50% of net taxable salary (art. 28-III)

Limits of these optimizations: these retirement payments are locked-in savings. For a retirement insurance contract, a surrender before 8 years or before age 45 is taxed at source on the full amount, with no allowance (art. 28-III). Compare with a free investment (real estate, stock market).