Morocco Net Salary 2026: CNSS, AMO and Income Tax (IR) Explained

A Moroccan payslip combines social contributions with income tax, called IR. The Morocco salary and IR calculator estimates your net salary using the 2026 rules.

Rates change every year, so confirm the figures with the DGI and the CNSS. They were checked in November 2026.

Social contributions

• CNSS: 4.48% of gross pay, up to a ceiling of MAD 6,000 a month.
• AMO: 2.26% of gross pay, with no ceiling.
• CIMR or another pension plan: your own share, only if your employer has a plan.

Professional expenses

Before tax, a flat allowance for professional expenses is subtracted. It is 35% of gross pay up to MAD 78,000 a year, and 25% above that, and never more than MAD 35,000.

The IR barème

The tax is worked out on yearly net taxable income using a rate and a fixed amount to deduct for each band.

• Up to MAD 40,000: 0%
• Up to MAD 60,000: 10%, deduct MAD 4,000
• Up to MAD 80,000: 20%, deduct MAD 10,000
• Up to MAD 100,000: 30%, deduct MAD 18,000
• Up to MAD 180,000: 34%, deduct MAD 22,000
• Above MAD 180,000: 37%, deduct MAD 27,400

Each dependant (spouse and children) lowers your yearly tax by MAD 600, up to MAD 3,600.

A worked example

Monthly gross salary MAD 10,000, no dependants and no pension plan.

1. CNSS: 6,000 x 4.48% = MAD 268.80.
2. AMO: 10,000 x 2.26% = MAD 226.
3. Yearly gross: 120,000. This is above MAD 78,000, so expenses are 25%, which is MAD 30,000. That is below the MAD 35,000 cap.
4. Yearly contributions: (268.80 + 226) x 12 = MAD 5,937.60.
5. Taxable income: 120,000 - 5,937.60 - 30,000 = MAD 84,062.40.
6. This falls in the 30% band, so tax is 84,062.40 x 30% - 18,000 = MAD 7,218.72 a year.
7. Monthly IR: MAD 601.56.
8. Net salary: 10,000 - 268.80 - 226 - 601.56 = MAD 8,903.64 a month.

What to remember

Employers may apply other items, so your payslip is the official figure. The calculator is a way to understand each line and spot a missing deduction.

Steps

1. Open the Morocco salary and IR calculator.
2. Enter your monthly gross salary.
3. Add your number of dependants and any CIMR percentage.
4. Compare the CNSS, AMO and IR lines with your payslip.