Morocco Net Salary Calculator 2026 — CNSS, AMO & IR Deductions
Calculate your net salary from gross with CNSS, AMO contributions and income tax (IR) according to the Moroccan 2026 tax scale.
Results
ℹ️ How is net salary calculated in Morocco?
Net salary = Gross − CNSS (4.48%, capped at MAD 6,000) − AMO (2.26%) − IR income tax (progressive scale 2026). Professional expenses (20%, max MAD 2,500/month) reduce the taxable base.
Morocco Net Salary Formula 2026
Net salary = Gross − CNSS − AMO − Professional expenses deduction − IR. All deductions are calculated on the gross salary before tax. The professional expenses flat deduction is 20% of gross (capped at MAD 2,500/month).
2026 Deduction Rates at a Glance
- CNSS (employee) — 4.48% (pension 1.98% + AMO 2.26% + training 0.24%), capped at MAD 6,000/month for pension branch
- AMO — 2.26% (no ceiling)
- IR progressive scale — 0% up to MAD 30,000/year, 10%, 20%, 30%, 34%, 37% for highest bracket
- Family deduction — MAD 30/month per dependent child (up to 6 children)
Example: MAD 10,000 gross salary with 1 child → Net ≈ MAD 7,650/month after all deductions.
Also useful: CNSS Calculator · AMO Calculator · Income Tax (IR) · Overtime Calculator
📐 Net salary formula
CNSS = min(Gross ; 6,000) × 4.48% → capped at 268.80 MAD
AMO = Gross × 2.26% (no cap)
Professional expenses = 35% if gross ≤ 6,500 (cap 2,500), otherwise 25% (cap 2,916.67)
📊 2026 income tax brackets
| Annual net taxable income | Rate | Quick-deduction |
|---|---|---|
| 0 — 40,000 MAD | 0% | 0 |
| 40,001 — 60,000 MAD | 10% | 4,000 |
| 60,001 — 80,000 MAD | 20% | 10,000 |
| 80,001 — 100,000 MAD | 30% | 18,000 |
| 100,001 — 180,000 MAD | 34% | 22,000 |
| Above 180,000 MAD | 37% | 27,400 |
💼 Worked examples
CNSS 224 · AMO 113 · income tax 0 (taxable base under 40,000) → net ≈ 4,663 MAD.
After CNSS, AMO and professional expenses, monthly tax ≈ 602 → net ≈ 8,904 MAD.
Monthly tax ≈ 2,068 → net ≈ 12,324 MAD — effective deduction ≈ 18%.
💡 Practical tips
- Negotiate the gross, not the net: income tax is progressive, so each extra 1,000 MAD gross adds 640–870 MAD net depending on your bracket.
- Family deduction: 600 MAD per year for each dependent (spouse and children, up to 6 = 3,600 MAD).
- Professional expenses are now 35% of gross if gross ≤ 6,500 MAD, otherwise 25%.
⚠️ Limits and disclaimer
- This is an estimate; your actual payslip may differ under a sector collective agreement.
- Rates are revised by the Finance Act; check cnss.ma and tax.gov.ma.
- Liberal professions follow a different regime.
Last updated: February 2026.
❓ Frequently asked questions
How is net salary calculated in Morocco in 2026?
Net = gross − CNSS (4.48%, capped at 268.80) − AMO (2.26%) − monthly income tax, after deducting flat professional expenses (35% if gross ≤ 6,500, otherwise 25%).
From what income is income tax due?
When annual net taxable income exceeds 40,000 MAD, i.e. about 3,333 MAD per month.
How much is the family deduction?
600 MAD per year per dependent (spouse and children), up to 6 people, i.e. 3,600 MAD.
What is the 2026 minimum wage (SMIG)?
3,422.72 MAD gross per month (17.92 MAD/hour), about 3,191 MAD net, exempt from income tax.