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

1. Morocco IR scale 2026: 6 brackets

Scale in effect January 1, 2026 (Finance Law 2026). No changes announced for 2027.

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

The 2026 reform raised the exemption threshold to 40,000 MAD/year (vs 30,000 MAD before 2024) and harmonized intermediate brackets. Effect: an SMIG employee (3,111 MAD/month or 37,332 MAD/year taxable gross) is now fully exempt from IR.

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

Calculations based on gross base salary + transport allowance 500 MAD/month (IR exempt) + meal allowance 600 MAD/month (IR exempt), 35% professional expenses deduction capped at 30,000 MAD/year.

Important: these calculations assume a single person without dependents. For each dependent (children, spouse without income, parents), additional IR reduction of 360 MAD/year (up to 6 max = 2,160 MAD/year).

Bracket switching threshold is important: an employee at 5,000 MAD/month (60,000/year) moving to 5,100 MAD switches from 10% to 20% bracket, disproportionately increasing IR.

3. Official step-by-step calculation method

Exact procedure applied by all Moroccan payroll services, compliant with article 73 of General Tax Code.

• Step 1 — Calculate taxable gross salary: Base salary + non-exempt allowances − exempt allowances (transport, meal, mileage, senior representation)
• Step 2 — Subtract CNSS and AMO: (4.48% × min(taxable gross, 6,000)) + (2.26% × taxable gross) = net taxable salary
• Step 3 — Apply professional expenses deduction: 35% of net taxable salary, capped at 30,000 MAD/year or 2,500 MAD/month
• Step 4 — If CIMR: deduct CIMR employee contribution from previous result (IR deductible)
• Step 5 — Annualize: multiply result by 12 to get annual net taxable salary
• Step 6 — Apply IR scale: annual IR = (annual salary × bracket rate) − deduction amount
• Step 7 — Deduct family reductions: -360 MAD/year per dependent (max 6 people)
• 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: children < 21 years (< 25 if students), spouse without income, dependent parents. Each dependent gives right to 360 MAD/year IR reduction (30 MAD/month). Cap: 6 people (max 2,160 MAD/year).

For a couple with 3 children + dependent parent (5 people) at 12,000 MAD/month gross: monthly IR without dependents 1,612 MAD, IR with dependents = 1,612 − (5 × 30) = 1,462 MAD/month. Savings 150 MAD/month or 1,800 MAD/year.

CIMR: employee contribution 100% deductible from IR taxable salary. On 600 MAD/month CIMR (6% of 10,000 MAD), reduction of taxable salary 7,200 MAD/year. IR impact: 30% × 7,200 = 2,160 MAD/year IR saved for executive at 10,000 MAD/month.

Optimal combination: CIMR 6% + 4 dependents reduces IR by approximately 3,600 MAD/year for executive at 12,000 MAD/month.

5. 5 legal optimizations to increase your net

• Request transport allowance (max 500 MAD urban / 750 MAD rural) if not already included: gain 100-200 MAD net/month per IR bracket
• Request meal allowance (up to 30 MAD × worked days) if you eat outside: gain 150-250 MAD net/month
• Subscribe to employee CIMR 6% if not mandatory: IR savings + retirement savings
• Declare all eligible dependents (elderly parents, student children up to 25): gain 30 MAD net/month per person
• Subscribe to a PER (Retirement Savings Plan) complementing CIMR: additional deduction up to 50,000 MAD/year IR if you pay 34-37% bracket

6. Morocco vs France/Belgium/UAE comparison for MRE

For an equivalent gross of 10,000 MAD (~925 EUR), net comparison by tax residence country 2026:

Morocco: 9,418 MAD net (~871 EUR) — global rate 21% charges + IR

France: 9,200 MAD equivalent net (~850 EUR) — global rate 23% (but higher social protection)

Belgium: 8,800 MAD equivalent (~814 EUR) — global rate 27%

United Arab Emirates: 11,000 MAD equivalent (~1,017 EUR) — no personal IR

Conclusion for MRE: Morocco offers a relatively attractive net vs France/Belgium. The differential reverses for high salaries (> 50,000 MAD).