🇲🇦 Morocco
Net Salary Calculator Morocco 2026: Gross to Net (IR)
Morocco: 6 income tax brackets from 0% to 37% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
Persons counted under article 74 of the General Tax Code: the wife (for a woman taxpayer, the husband when legally dependent on her), and the taxpayer’s own or legally taken-in children up to 27, without age limit when a disability prevents them from providing for themselves, whose own annual income does not exceed the exempt bracket (40,000 MAD); six persons at most.
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You have just calculated 6,122 MAD net per month.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 MAD – 40,000 MAD | 0.0% | 40,000 MAD | 0 MAD |
| 40,000 MAD – 60,000 MAD | 10.0% | 14,966 MAD | 1,497 MAD |
| Income tax | 1,497 MAD | ||
Social contributions breakdown
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Computed for your profile: 73,470 MAD net in Morocco.
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| Calculator | Report | |
|---|---|---|
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| Equivalent gross and sensitivity table | No | Yes |
| Price | Free | 29 EUR |
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PDF by email in under 2 minutes · Secure payment by Stripe · Source: tax.gov.ma (DGI) (2026) · Last updated: August 2026
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇲🇦 Morocco
Morocco applies a progressive income tax (IR) with 6 brackets from 0% to 37% (the 2025 Finance Law cut the top rate from 38% and set the exempt threshold at 40,000 MAD). Net taxable salary is gross minus employee social contributions minus the professional-expenses deduction. The professional deduction is 25% for gross above 78,000 MAD/year (35% at or below), capped at 35,000 MAD/year. Employee social contributions total 6.74%: CNSS 4.48% (capped at 6,000 MAD/month) and AMO health insurance 2.26% (no cap), both deductible from the tax base. The family-charge tax reduction is 600 MAD per dependant for 2026 income, capped at 3,600 MAD (article 74, 2026 Finance Law); the 2026 Finance Law left the salary scale and deductions unchanged.
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What the calculation reproduces, what it does not model
Employee CNSS and AMO contributions are deducted from the income-tax base, as articles 58 and 59 of the General Tax Code provide. The professional-expenses deduction is applied at 35% of gross when the gross salary does not exceed 78,000 MAD a year and at 25% of the whole gross above that threshold, capped at 35,000 MAD, on a cash gross salary: benefits in kind or in cash, which the Code excludes from that base, are not modelled. The family-charge reduction of article 74 (600 MAD per dependant for 2026 income, six persons at most, that is 3,600 MAD) is applied to the number of dependants entered and cannot exceed the tax due. Deductible voluntary retirement (CIMR) and insurance contributions are not modelled. Parameters checked in August 2026 against the 2026 General Tax Code, the 2025 and 2026 Finance Laws and the CNSS contribution table. For your situation, confirm with the DGI.
Tax system in Morocco
Morocco applies a progressive income tax (IR) with six brackets from 0% to 37%: the 2025 Finance Law set the exempt threshold at 40,000 MAD and cut the top rate from 38% to 37%, and the 2026 Finance Law left the salary scale unchanged. Net taxable salary is the gross salary less employee contributions and the professional-expenses deduction: 35% of gross when the gross taxable salary does not exceed 78,000 MAD a year, 25% of the whole gross above that threshold, capped at 35,000 MAD a year (article 59 of the General Tax Code). Employee contributions total 6.74%: CNSS social benefits 4.48% (pension 3.96% and short-term 0.52%) on salary capped at 6,000 MAD a month, plus AMO health insurance 2.26% on the full salary. The family-charge tax reduction, raised to 600 MAD per dependant (3,600 MAD at most) for 2026 income, is applied by the calculator to the number of dependants entered. Casablanca is the main economic hub, with Rabat and Marrakech also attracting international professionals. Enter your gross salary to convert it to net take-home pay under the IR schedule.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| 0 MAD – 40,000 MAD | 0% |
| 40,000 MAD – 60,000 MAD | 10% |
| 60,000 MAD – 80,000 MAD | 20% |
| 80,000 MAD – 100,000 MAD | 30% |
| 100,000 MAD – 180,000 MAD | 34% |
| 180,000 MAD and above | 37% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| CNSS | 4.48% | 72,000 MAD |
| AMO (health insurance) | 2.26% | No cap |
Wage benchmarks in Morocco
Minimum wage: décret n° 2.25.983 of 29 December 2025 (Bulletin officiel n° 7469 of 29 December 2025, Arabic edition, page 10038; no official French translation published up to the issue of 15 July 2026), article 1: hourly amount of the legal minimum wage in non-agricultural activities from 1 January 2026; article 2 sets the agricultural minimum at 97.44 MAD per day of work from 1 April 2026. The Labour Code (article 358) defines the non-agricultural minimum per hour of work; over the legal working time of 2,288 hours a year (article 184), that rate represents 41,000.96 MAD a year, that is 3,416.75 MAD a month, a calculation and not figures of the decree. Average: CNSS, annual report 2022 (Arabic edition, page 65), average monthly salary of employees declared to the CNSS, all sectors (4,435 MAD for employees covered by the AMO scheme, 9,826 MAD for the category the report labels 114, a coverage type distinct from the AMO, 5,421 MAD overall). The HCP measures differently: 3,800 MAD a month per salaried person in 2019 (household income sources survey, all salaried persons, full-time equivalent, benefits in kind included, note of 8 March 2024). Median: no line; the most recent value read in a primary source is the CNSS figure for 2019 (employees declared to the CNSS: half of them earned an average monthly salary below 2,787 MAD), too old to stand next to a 2022 average.
| Benchmark | Gross amount | Source |
|---|---|---|
| Statutory minimum wage (2026) | 17.92 MAD gross per hour (non-agricultural activities) | Bulletin officiel n° 7469 |
| Average wage (2022) | 5,421 MAD gross per month (private-sector employees declared to the CNSS) | CNSS |
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Source: tax.gov.ma (DGI) · Tax year 2026 · Last updated August 2026