Morocco salary calculator

Ordinary private-sector employment · MAD · 2026

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Article 74: a wife; own or legally received children aged 27 or under with annual income no more than 40,000 MAD. The age limit does not apply to children unable to support themselves because of disability. A female taxpayer may count her husband and children where legally dependent under these conditions. Maximum six people, 600 MAD per person annually. This model assumes eligibility unchanged all year; changes take effect the month after the change. Confirm eligibility with payroll.

Salary breakdown

All figures below are annual amounts; the headline follows your selected period.

Annual IR bands

Taxable annual incomeRateIncome in bandIR

Sources & verification

For an ordinary private-sector employee whose salary is their only income, paid equally over 12 months. Excludes special occupations and regimes, public employment, partial-year or irregular pay, cash/in-kind benefits, exempt allowances, complementary pensions and other personal deductions. Dependent eligibility must be confirmed. Contribution switches are comparison scenarios, not a legal exemption.

Deduct CNSS and AMO, then professional expenses calculated on taxable gross excluding benefits: 35% up to 78,000 MAD annually; otherwise 25%, capped at 35,000 MAD. Apply the annual IR bands, then eligible family relief of 600 MAD per person (maximum six). Professional expenses reduce taxable income, not cash pay.

Evidence checked 15 September 2026: DGI CGI 2026 articles 59, 73 and 74 (APSF-hosted DGI copy; ministry PDF fetch unavailable). Tax bands apply from January 2025; family relief from January 2026. CNSS rates of 4.48% employee and 8.98% employer are retained planning assumptions; an exact 2026 contribution schedule and amendment check remain unresolved. The older ACAPS factsheet supports a 6,000 MAD monthly salary ceiling. Current ACAPS guidance supports AMO 2.26% employee and 4.11% employer without that ceiling. Employer subtotal also assumes 6.4% family contributions and 1.6% training tax; it excludes accident insurance and other employment costs. Confirm with payroll.

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