Calculateur d'Impot sur le Revenu (IR) Maroc 2026

0% on first MAD 30,000; 10% on MAD 30,001–50,000; 20% on MAD 50,001–60,000; 30% on MAD 60,001–80,000; 34% on MAD 80,001–180,000; 38% above MAD 180,000. Applied annually to net taxable income after CNSS and professional expenses deduction. Source: DGI Morocco.

Yes — the CNSS employee contribution (4.48%) is capped at MAD 6,000/month (MAD 72,000/year). This means the maximum monthly CNSS deduction is MAD 268.80. The cap applies to the employee portion only.

Morocco allows a flat 20% deduction for professional expenses (frais professionnels), capped at MAD 30,000/year. This is automatically deducted from gross salary before calculating taxable income, reducing your effective tax rate.

Start with gross salary, deduct CNSS (4.48%, capped), deduct AMO (2.26%), apply the 20% professional expenses deduction (capped at MAD 30,000/yr), then apply the 6-band progressive tax table. Family deductions of MAD 360/dependent/year may also apply.

AMO (Assurance Maladie Obligatoire) is Morocco's mandatory health insurance. Employees contribute 2.26% of gross salary with no cap. Employers contribute 4.11%. AMO provides coverage for medical expenses, hospitalization, and medication.

Yes — married taxpayers and those with dependents can claim MAD 360 per dependent per year, up to 6 dependents (MAD 2,160 maximum). This deduction is applied directly against the calculated tax amount, not against taxable income.

Employers pay CNSS at 8.98% (capped), AMO at 4.11%, professional training tax at 1.6%, and social works contribution at 2%. Total employer charges range from approximately 16–17% on top of the employee's gross salary.

Yes. AfroTools provides this Morocco PAYE/IR calculator completely free, no sign-up required. You can calculate your take-home pay, export a PDF report, and compare monthly vs annual breakdowns.