DGI progressive tax (0%–38%), CNSS social security (4.48% employee, capped). Annual computation per DGI bands.
CNSS contribution is capped at MAD 6,000/month (MAD 72,000/year) and is tax-deductible from DGI taxable income.
0% on first MAD 30,000; 10% on 30,001–50,000; 20% on 50,001–60,000; 30% on 60,001–80,000; 34% on 80,001–180,000; 38% above MAD 180,000. Applied annually to taxable income after CNSS.
Yes — CNSS contribution is capped at MAD 6,000/month (MAD 72,000/year). The employee 4.48% is fully tax-deductible up to this cap.
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