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%, cap 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.
This is only an indicative estimate
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Frequently asked questions
Has the 2026 IR scale changed?
How are family burdens counted?
Is CNSS capped?
What about bonuses, 13th month, profit-sharing?
Does this calculator work for self-employed?
How does this calculator convert your gross salary to net?
Going from gross to net in Morocco follows three regulatory steps, all built into this calculator. First, employee CNSS contributions: 3.96% for retirement, 0.52% for short-term benefits and 0.19% for job-loss compensation (IPE), all three capped at a 6,000 MAD monthly salary, plus uncapped AMO health insurance at 2.26% — a maximum of 6.93% of gross for salaries up to 6,000 MAD.
Next, the taxable base is reduced by the professional expense allowance: 35% of taxable gross, capped at 35,000 MAD per year (CGI article 59). The 2026 income tax scale then applies in annual brackets: 0% up to 40,000 MAD, 10% from 40,001 to 60,000, 20% from 60,001 to 80,000, 30% from 80,001 to 100,000, 34% from 100,001 to 180,000 and 37% above. Finally, each dependent (non-earning spouse, children) reduces the tax by 360 MAD per year, capped at 6 persons (2,160 MAD/year).
The calculator also shows the employer cost: on top of gross come employer charges — 6.40% family benefits, 7.93% retirement, 0.52% short-term, 4.11% AMO, 0.38% IPE and 1.60% professional training tax, i.e. up to 20.94% in charges. Concrete example: a 10,000 MAD gross salary yields about 9,012 MAD net (506 MAD CNSS-AMO, 482 MAD income tax) and costs the employer 11,741 MAD per month.
Net salary calculation frequently asked questions
How much is left net from a 10,000 MAD gross salary in Morocco?
About 9,012 MAD per month for a single employee with no dependents: 506 MAD of CNSS-AMO contributions and 482 MAD of income tax are withheld at source. The effective tax rate is 4.8% of annual gross, well below the 20% marginal rate, thanks to the 35% allowance and the 40,000 MAD exempt bracket.
Which income tax scale does this calculator apply?
The 2026 Finance Law scale, in six annual brackets: 0% up to 40,000 MAD, 10% from 40,001 to 60,000, 20% from 60,001 to 80,000, 30% from 80,001 to 100,000, 34% from 100,001 to 180,000 and 37% above 180,000 MAD. The deduction-sum method (4,000 to 27,400 MAD depending on the bracket) ensures a progressive calculation with no threshold effect.
How much does an employee really cost their employer in Morocco?
Gross plus employer charges: 6.40% family benefits, 7.93% CNSS retirement, 0.52% short-term benefits, 4.11% AMO, 0.38% IPE and 1.60% professional training — with retirement, short-term and IPE branches capped at a 6,000 MAD salary. An employee at 10,000 MAD gross thus costs their employer about 11,741 MAD per month.
Does a minimum-wage (SMIG) employee pay income tax in 2026?
No. At the SMIG (3,111 MAD gross per month, i.e. 37,332 MAD per year), the taxable base after CNSS contributions and the 35% allowance drops to around 22,600 MAD — far below the 40,000 MAD annual exemption threshold. Only CNSS-AMO contributions, about 216 MAD per month, are withheld from the pay slip.
Are CIMR and company health cover included in the result?
No, the calculator covers mandatory withholdings: CNSS, AMO and income tax. CIMR (supplementary retirement) and company mutual insurance are optional and vary by employer; if you contribute, your actual net will be slightly lower than the displayed amount. The employee CIMR share is however deductible from taxable income, which lowers your tax accordingly.
Scale and rates verified on August 19, 2026 — Wafir.ma
Wafir.ma is an independent comparison service — neither an ACAPS-licensed insurance broker nor a credit institution licensed by Bank Al-Maghrib. Displayed rates are indicative only.