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Morocco Net Salary Calculator 2026

From gross to net in 3 seconds: 2026 IR scale, CNSS contributions, 35% allowance, family burdens.

Calculating net salary in Morocco involves three steps: (1) employee CNSS contributions (about 6.74% of gross capped at 6,000 MAD per branch), (2) professional expense allowance (35% of taxable gross, capped at 35,000 MAD per year), (3) income tax (2026 progressive scale 0% to 37%). Our calculator also integrates the real employer cost, useful to understand full wage mass.

Enter your data

Amount before social contributions and tax.

Non-working spouse + children (capped at 6).

Calculation result

Monthly gross

10,000 MAD

CNSS (employee)

− 506 MAD

Monthly IR

− 482 MAD

Monthly net

9,012 MAD

Annual net

108,140 MAD

Effective tax rate

4.82 %

Annual calculation detail

Monthly gross × 12
120,000 MAD
CNSS CNSS (employee) × 12
− 6,074 MAD
Annual taxable base
113,926 MAD
Professional expenses (35 %, plafond 35 000)
− 35,000 MAD
Family burdens (× 360)
− 0 MAD
Employer monthly cost
11,741 MAD

Calculation based on 2026 Finance Law, CNSS rates in force, and CGI article 59. Does not constitute personalized tax advice.

Frequently asked questions

Has the 2026 IR scale changed?
Yes, the 2026 Finance Law raised the first non-taxable bracket from 30,000 to 40,000 MAD/year and adjusted upper thresholds. This calculator uses the new thresholds.
How are family burdens counted?
Each dependent (non-earning spouse + tax-dependent children) entitles to an IR reduction of 360 MAD/year, capped at 6 persons (maximum 2,160 MAD/year).
Is CNSS capped?
Yes, long-term (retirement) and short-term benefit branches have a 6,000 MAD monthly cap. AMO (2.26% employee, 4.11% employer) is uncapped.
What about bonuses, 13th month, profit-sharing?
Regular bonuses (transport, meal, performance) are generally part of taxable gross, unless legally exempted. The 13th month is taxable. Profit-sharing and intéressement have specific tax rules to consult case by case.
Does this calculator work for self-employed?
No, this calculator is for CNSS-affiliated salaried employees. Self-employed fall under micro-enterprise, CPU, or real-regime depending on turnover.