How do you get from gross to net salary in Morocco?
Subtract the employee contributions from gross pay, then the IR calculated on net taxable income: net = gross − CNSS − AMO − (CIMR, health insurance if any) − IR.
- Gross pay: base salary, overtime, seniority bonus, taxable bonuses, benefits in kind.
- Employee contributions: CNSS (on a capped base) and AMO (on the whole salary), plus CIMR and health insurance where applicable.
- Net taxable income: taxable gross (CGI articles 56 and 57) minus professional expenses and deductible contributions (article 59).
- IR: annual brackets of article 73, minus deductions for dependants (article 74).
- Net pay: gross − contributions − IR − deductions (advances, loans), + expense reimbursements.
Which CNSS and AMO rates apply in 2026?
| Contribution | Employee share | Employer share | Base | Source |
|---|---|---|---|---|
| CNSS, social benefits (short and long term, IPE) | 4.48% | 8.98% | Capped at 6,000 DH per month | CNSS page “Paiement de vos cotisations sociales” |
| AMO, compulsory health insurance | 2.26% | 2.26% | Whole salary, no cap | Decree n° 2.05.734 as amended, article 1 (4.52% split equally) |
| AMO solidarity contribution | — | 1.85% | Whole salary | Same decree, article 1 |
| Family allowances | — | 6.40% | Whole salary | CNSS page |
| Vocational training tax | — | 1.60% | Whole salary | CNSS page |
CNSS, social benefits (short and long term, IPE)
- Employee share
- 4.48%
- Employer share
- 8.98%
- Base
- Capped at 6,000 DH per month
- Source
- CNSS page “Paiement de vos cotisations sociales”
AMO, compulsory health insurance
- Employee share
- 2.26%
- Employer share
- 2.26%
- Base
- Whole salary, no cap
- Source
- Decree n° 2.05.734 as amended, article 1 (4.52% split equally)
AMO solidarity contribution
- Employee share
- —
- Employer share
- 1.85%
- Base
- Whole salary
- Source
- Same decree, article 1
Family allowances
- Employee share
- —
- Employer share
- 6.40%
- Base
- Whole salary
- Source
- CNSS page
Vocational training tax
- Employee share
- —
- Employer share
- 1.60%
- Base
- Whole salary
- Source
- CNSS page
Contributions on the CNSS base (salaries, bonuses, benefits, excluding items exempted by order n° 1314.25). CNSS rates come from the CNSS public page: compare them with your latest Damancom statement.
How is net taxable income calculated?
Net taxable income is taxable gross minus the deduction for professional expenses and deductible employee contributions. Taxable gross excludes, in particular, documented expense allowances and family allowances (article 57).
The deduction for professional expenses (article 59-I-A): 35% of annual gross taxable income up to 78,000 DH, 25% above, capped at 35,000 DH per year. The rate applies to the whole income.
Deductible contributions: employee share of CNSS and AMO, CIMR up to 50% of net taxable salary, health insurance and group insurance.
What are the income tax brackets in Morocco in 2026?
| Annual net taxable income | Rate | Amount to deduct |
|---|---|---|
| 0 to 40,000 DH | 0% | 0 DH |
| 40,001 to 60,000 DH | 10% | 4,000 DH |
| 60,001 to 80,000 DH | 20% | 10,000 DH |
| 80,001 to 100,000 DH | 30% | 18,000 DH |
| 100,001 to 180,000 DH | 34% | 22,000 DH |
| Over 180,000 DH | 37% | 27,400 DH |
0 to 40,000 DH
- Rate
- 0%
- Amount to deduct
- 0 DH
40,001 to 60,000 DH
- Rate
- 10%
- Amount to deduct
- 4,000 DH
60,001 to 80,000 DH
- Rate
- 20%
- Amount to deduct
- 10,000 DH
80,001 to 100,000 DH
- Rate
- 30%
- Amount to deduct
- 18,000 DH
100,001 to 180,000 DH
- Rate
- 34%
- Amount to deduct
- 22,000 DH
Over 180,000 DH
- Rate
- 37%
- Amount to deduct
- 27,400 DH
Annual brackets of CGI article 73-I, in force since 1 January 2025 and unchanged by the 2026 Finance Act. IR = annual net taxable income × rate − amount to deduct.
How do you go from the annual brackets to monthly IR?
Payroll annualizes the month’s net taxable income, applies the brackets, subtracts family deductions, then divides by twelve. This is the monthly method; the cumulative method, which calculates tax on the year-to-date total since January, smooths out irregular months better. In TEMPO, the method is set per company.
Deductions for dependants (article 74): 600 DH per dependant per year since 1 January 2026 (500 DH in 2025), up to six people, i.e. 50 DH per person per month. The spouse and children count, including children under kafala, aged 27 or under with annual income of no more than 40,000 DH.
Example: what net pay for 10,000 DH gross a month?
| Step | Calculation | Amount |
|---|---|---|
| Gross salary | Base salary | 10,000.00 DH |
| CNSS, employee share | 4.48% × 6,000 DH (cap) | 268.80 DH |
| AMO, employee share | 2.26% × 10,000 DH | 226.00 DH |
| Professional expenses | 120,000 DH per year > 78,000 DH, so 25% × 10,000 DH (30,000 DH per year, under the cap) | 2,500.00 DH |
| Net taxable income for the month | 10,000 − 2,500 − 268.80 − 226 | 7,005.20 DH |
| Annualized net taxable income | 7,005.20 × 12 | 84,062.40 DH |
| Annual IR | 84,062.40 × 30% − 18,000 | 7,218.72 DH |
| Monthly IR | 7,218.72 ÷ 12 | 601.56 DH |
| Net salary | 10,000 − 268.80 − 226 − 601.56 | 8,903.64 DH |
Gross salary
- Calculation
- Base salary
- Amount
- 10,000.00 DH
CNSS, employee share
- Calculation
- 4.48% × 6,000 DH (cap)
- Amount
- 268.80 DH
AMO, employee share
- Calculation
- 2.26% × 10,000 DH
- Amount
- 226.00 DH
Professional expenses
- Calculation
- 120,000 DH per year > 78,000 DH, so 25% × 10,000 DH (30,000 DH per year, under the cap)
- Amount
- 2,500.00 DH
Net taxable income for the month
- Calculation
- 10,000 − 2,500 − 268.80 − 226
- Amount
- 7,005.20 DH
Annualized net taxable income
- Calculation
- 7,005.20 × 12
- Amount
- 84,062.40 DH
Annual IR
- Calculation
- 84,062.40 × 30% − 18,000
- Amount
- 7,218.72 DH
Monthly IR
- Calculation
- 7,218.72 ÷ 12
- Amount
- 601.56 DH
Net salary
- Calculation
- 10,000 − 268.80 − 226 − 601.56
- Amount
- 8,903.64 DH
Single employee without children, 10,000 DH base salary, no CIMR or health insurance, monthly method, rates from the table above. Indicative calculation, rounded to the centime.
What about with children, or at the minimum wage?
Dependants only change IR; at the minimum wage (SMIG), IR is zero. The same employee, married with one child, deducts 2 × 600 DH = 1,200 DH per year: IR drops to 501.56 DH and net pay rises to 9,003.64 DH.
At the SMIG of 17.92 DH an hour (decree n° 2.25.983), 191 hours (article 238) give 3,422.72 DH gross:
- CNSS 153.34 DH and AMO 77.35 DH;
- professional expenses: 35%, i.e. 1,197.95 DH;
- annual net taxable income of 23,928.96 DH, below the 40,000 DH exempt band: IR = 0;
- net: 3,192.03 DH.
How much does an employee cost the employer in Morocco?
Employer cost is gross pay plus employer contributions: for 10,000 DH gross, 1,749.80 DH is added, for a total of 11,749.80 DH.
- CNSS: 8.98% × 6,000 = 538.80 DH;
- AMO: 226.00 DH, AMO solidarity contribution: 185.00 DH;
- family allowances: 640.00 DH;
- vocational training tax: 160.00 DH.
Add to this workplace accident insurance and, where applicable, the employer share of CIMR (Al Kamil plan: employee share plus 30%) and of health insurance.
Which items change the calculation?
Overtime
Paid at a premium of 25% to 100% depending on the hour and day (article 201 of the Labour Code), it counts toward gross pay, the CNSS base and taxable income.
Seniority bonus
From 5% after 2 years to 25% after 25 years (article 350), subject to contributions and IR.
Expense allowances
Transport, meals, tools…: excluded from the CNSS base within the caps of order n° 1314.25, with supporting documents.
Benefits in kind
Housing and company cars count at their actual value for IR and are part of the CNSS base.
CIMR and health insurance
Employee contributions are deductible from net taxable income; employer shares are not taxable.
ANAPEC integration contract
Allowance excluded from the CNSS base between 1,600 and 6,000 DH per month, IR exemption depending on the contract date (CGI article 57-16°).
How does TEMPO help prepare payroll?
TEMPO produces the activity statement for each period, exported to your payroll software: regular hours, overtime by rate, absences, leave and public holidays. It closes the period, manages salary advances and distributes PDF payslips to employees.
The Payroll module holds pay elements, dated and sourced legal reference data (rates, caps, IR brackets, SMIG), payroll profiles and CIMR and health insurance plans. See payroll preparation.
Further reading
The other rules that shape the payslip.
- Overtime Overtime in Morocco: 25, 50 and 100% rates, Sundays and public holidays, pay base, worked examples and a calculator, under article 201.
- Seniority bonus Seniority bonus in Morocco: 5%, 10%, 15%, 20% and 25% by years of service (article 350), calculation base, periods counted, worked examples.
- Final settlement Final settlement in Morocco: pay in lieu of leave, severance pay (96 to 240 hours per year), IR and CNSS exemptions, worked example.
- Payroll preparation Prepare payroll in Morocco from time and attendance: closed period, activity statement, variables exported to your payroll software, advances, payslips.
Questions fréquentes
How do I calculate net salary from gross in Morocco?
Subtract the employee CNSS share (4.48% on at most 6,000 DH) and AMO (2.26% on the whole salary) from gross pay. Calculate net taxable income: gross minus professional expenses (35% or 25%) and contributions. Apply the annual IR brackets to net taxable income × 12, subtract 600 DH per dependant, divide by 12, then subtract this IR from net pay.
What is the net pay for a gross salary of 10,000 DH in Morocco?
For an employee with no dependants, no CIMR or health insurance, about 8,903.64 DH a month in 2026: 268.80 DH of CNSS, 226 DH of AMO and 601.56 DH of IR with the monthly method. Married with one child, the employee receives about 9,003.64 DH, thanks to the deductions for dependants.
What are the income tax brackets in Morocco in 2026?
The annual brackets of CGI article 73, unchanged in 2026: 0% up to 40,000 DH, 10% up to 60,000, 20% up to 80,000, 30% up to 100,000, 34% up to 180,000 and 37% above. They apply to annual net taxable income, then you subtract the bracket’s amount to deduct.
How much is deducted per dependent child in 2026?
600 DH per dependant per year since 1 January 2026 (2026 Finance Act), up to six people, i.e. 3,600 DH at most. The deduction comes off the annual tax, i.e. 50 DH per person per month. It was 500 DH in 2025. Children count up to age 27 if their annual income does not exceed 40,000 DH.
Is a minimum-wage (SMIG) salary subject to income tax?
Not in the usual case. At the SMIG of 17.92 DH an hour (2026), 191 hours give 3,422.72 DH gross. After CNSS, AMO and 35% professional expenses, annual net taxable income is about 23,929 DH, below the 40,000 DH exempt band. The employee takes home about 3,192 DH net.
Sources
Textes officiels d'où viennent les chiffres de cette page. Les valeurs proposées par le logiciel restent modifiables.
- General Tax Code, 2026 edition (DGI), articles 56, 57, 59, 73, 74, 156 and 167
- Circular note n° 737 on the tax measures of the 2026 Finance Act (DGI)
- Circular note n° 736 on the tax measures of the 2025 Finance Act (DGI)
- CNSS, Paiement de vos cotisations sociales
- Decree n° 2.05.734 setting the AMO contribution rate, amended by decree n° 2.14.707 (Arabic text)
- Decree n° 2.25.983 of 29 December 2025 setting the legal minimum wage (Arabic text)
- Order n° 1314.25 listing the items excluded from the social security contribution base (Arabic text)
- Moroccan Labour Code (loi n° 65-99), articles 201, 238 and 350
- CIMR, Al Kamil plan