Enter a Moroccan salary and this calculator applies the salary tax (IR) scale, the professional-expenses deduction, and the employee CNSS and AMO contributions. The scale is the one set by the 2025 Finance Law and left unchanged for 2026. The deduction for professional expenses is the least settled figure in the calculation, and the basis used is stated plainly below.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
The 2025 Finance Law restructured the salary scale: the exempt threshold rose to MAD 40,000 and the top rate was cut from 38% to 37%. The bands are now 0% to MAD 40,000, 10% to MAD 60,000, 20% to MAD 80,000, 30% to MAD 100,000, 34% to MAD 180,000 and 37% above that. Before the bands are applied, salary is reduced by a professional-expenses deduction. This calculator models it as a flat 25% of gross pay capped at MAD 35,000 a year, which is the majority reading; published sources differ, with a tiered version giving a higher percentage below MAD 78,000 of gross pay. Settling that point properly would need a different calculation structure, so treat results near that range as approximate.
Employee contributions total 6.74%: CNSS at 4.48% on salary capped at MAD 6,000 a month (MAD 72,000 a year), plus AMO health insurance at 2.26% with no cap. In law, income tax is charged on salary after both the CNSS and AMO contributions and the professional-expenses deduction. This calculator deducts only the professional-expenses percentage before tax, so the tax shown is somewhat higher than a real payslip. The family-charge reduction, MAD 600 per dependant from 2026 up to a maximum of MAD 3,600, is not included because the standard case is a single employee with no dependants.
| Taxable income band | Rate |
|---|---|
| Up to MAD40,000 | 0% |
| MAD40,000 – MAD60,000 | 10% |
| MAD60,000 – MAD80,000 | 20% |
| MAD80,000 – MAD100,000 | 30% |
| MAD100,000 – MAD180,000 | 34% |
| Above MAD180,000 | 37% |
Bands apply to taxable income — what is left after the standard deduction and any allowance.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| MAD246,000 | MAD50,670 | MAD8,785 | MAD186,545 | 24.2% |
| MAD492,500 | MAD141,875 | MAD14,356 | MAD336,269 | 31.7% |
| MAD985,000 | MAD324,100 | MAD25,487 | MAD635,413 | 35.5% |
| MAD1,970,000 | MAD688,550 | MAD47,748 | MAD1,233,702 | 37.4% |
On MAD492,500 a year, take-home pay in Morocco is MAD336,269 — about MAD28,022 a month — after MAD141,875 in income tax and MAD14,356 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| CNSS (social benefits) | 4.48% | First MAD0 | MAD72,000 |
| AMO (health insurance) | 2.26% | First MAD0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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