Morocco gross-to-net salary calculator

Convert a gross monthly salary into monthly and annual net take-home, with CNSS, AMO, income-tax (IR) and employer-cost breakdown. Income-tax brackets in force in 2026.

Net monthly,

Net annual,

Employer cost,

Detailed breakdown

Gross monthly
CNSS capped base (MAD 6,000)
Employee CNSS, long-term (3.96%)
Employee CNSS, short-term (0.33%)
Employee AMO (2.26% on full gross)
Total employee social charges
Professional-expenses allowance (35% up to MAD 78,000 gross a year, then 25%, capped)
Other deductible
Taxable monthly
IR before family charge
Family-charge reduction
Income tax withheld
Net monthly

Employer side

Employer CNSS (family, long-term, short-term)
Employer AMO + solidarity
Vocational-training levy (OFPPT TFP)
Total employer cost

Gross to net pay in Morocco, 2026: the table

What the calculator returns for eight monthly gross salaries, with no dependents and no extra deductions. Amounts are in dirhams per month.

Monthly gross, deductions and net pay, rates as of 2026-01-01
Gross	CNSS	AMO	Income tax (IR)	Net	Employer cost
3,422.72 (minimum wage)	153.34	77.35	0.00	3,192.03	4,207.89
5,000.00	224.00	113.00	0.00	4,663.00	6,147.00
6,000.00	268.80	135.60	16.23	5,579.37	7,376.40
8,000.00	268.80	180.80	276.75	7,273.65	9,527.60
10,000.00	268.80	226.00	601.56	8,903.64	11,678.80
15,000.00	268.80	339.00	2,068.35	12,323.85	17,056.80
20,000.00	268.80	452.00	3,770.81	15,508.39	22,434.80
30,000.00	268.80	678.00	7,387.19	21,666.01	33,190.80

CNSS: employee share, charged on pay up to the MAD 6,000 ceiling. AMO: 2.26% of gross, no ceiling. IR: monthly brackets applied after contributions and the professional-expenses allowance. Each dependent cuts IR by MAD 50 a month.

Rates effective 2026-01-01, IR brackets in force in 2026 (40,000 MAD/year exemption, 37% top marginal rate) and the 2026 Finance Law family reduction of 600 MAD/year per dependent, capped at 6 dependents (3,600 MAD). Always confirm current rates at cnss.ma and tax.gov.ma.

Known limits. Uses base rates for a single salaried employee (no mandatory CIMR, no collective-agreement uplift). Does not model special-regime pay (travel allowances, meal tickets), Casablanca Finance City relief, free-zone rules, or expatriate-regime exemptions. For a complex case, have it validated by a chartered accountant.

FAQ

Why does my calculated net differ slightly from my payslip?

Typical reasons: seniority bonus not entered here, CIMR enrolment at a specific rate, mutual-fund deduction, or a special allowance rate for professions the tax code lists separately (journalists, sales reps, flight crew). Enter extras in the dedicated field.

How do I count dependants?

Count dependants for tax purposes (possibly including a non-working spouse), up to 6. Each reduces IR by 500 MAD/year (~41.66 MAD/month).

Does this apply to an IDMAJ / ANAPEC contract?

No. IDMAJ contracts carry specific exemptions (employer CNSS, IR) within regulatory caps. See the IDMAJ guide.