How it is calculated
- CNSS (social security): 4.48% of salary up to a 6,000 MAD monthly ceiling (max 268.80 MAD).
- AMO (health insurance): 2.26% of gross salary, no ceiling.
- Professional expenses: 35% if annual gross is 78,000 MAD or less, 25% above, capped at 35,000 MAD a year.
- Net taxable income = gross − CNSS − AMO − professional expenses − other exempt deductions (e.g. supplementary pension).
- Income tax (IR) from the annual scale, minus 600 MAD a year per dependent (up to 6, max 3,600 MAD):
| Annual net taxable (MAD) | Rate | Deduction |
|---|---|---|
| 0 – 40,000 | 0% | — |
| 40,001 – 60,000 | 10% | 4,000 |
| 60,001 – 80,000 | 20% | 10,000 |
| 80,001 – 100,000 | 30% | 18,000 |
| 100,001 – 180,000 | 34% | 22,000 |
| Above 180,000 | 37% | 27,400 |
Worked example
Gross 10,000 MAD, no dependents: CNSS = 268.80, AMO = 226, professional expenses 25% = 2,500. Taxable = 7,005.20 a month (84,062.40 a year); tax = 84,062.40 × 30% − 18,000 = 7,218.72 a year, or 601.56 a month. Net ≈ 8,903.64 MAD.
Frequently asked questions
Is it up to date for 2026?
Yes — it uses the scale in force since the 2025 reform (0% up to 40,000 MAD a year, top rate 37%) and the 6,000 MAD CNSS ceiling.
What is taxable gross salary?
Base pay plus taxable allowances and bonuses, excluding exempt allowances such as some transport or representation allowances within legal limits.
Is the seniority bonus included?
The seniority bonus is part of gross pay — add it to the gross before calculating.
How do I get gross from net?
Choose "Net → gross" and enter the net you want; the calculator finds the matching gross.
What about CIMR or supplementary insurance?
Enter the monthly amount under "other exempt deductions"; it reduces both taxable income and net pay.
Rules last checked: 2026-10