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Morocco salary calculator Gross to net, net to gross and employer cost in 2026
Gross to net salary in Morocco, in an instant: type a gross or net salary and our Morocco salary calculator gives the CNSS, AMO, income tax (IR), the net salary and the total cost to the employer, at the 2026 rates.
- The 2026 income tax scale, CNSS and AMO, with the reduction for dependants
- A warning if the gross is below the 2026 SMIG
- Nothing is sent: the calculation runs on your device
Your simulated payslip
Morocco salary calculation, line by line
From gross salary to net, then to the cost for the employer. Both tables follow the Morocco salary calculator above: change the salary or the dependants and they update.
| Line | Amount |
|---|---|
| Gross salary | 8,000.00 |
| CNSS, social benefits4.48% of 6,000.00 | − 268.80 |
| AMO2.26% of the gross | − 180.80 |
| Professional expenses (for the IR only)25% of the gross (annual gross over 78,000) | 2,000.00 |
| Net taxable salary | 5,550.40 |
| IR before reductionAnnual scale ÷ 12 | 276.75 |
| Reduction for dependantsDependants: 0 | 0.00 |
| IR withheld at source | − 276.75 |
| Net salary | 7,273.65 |
| Line | Amount |
|---|---|
| Gross salary | 8,000.00 |
| CNSS, social benefits8.98% of 6,000.00 | + 538.80 |
| Family allowances6.40% of the gross | + 512.00 |
| Vocational training tax1.60% of the gross | + 128.00 |
| AMO, participation included4.11% of the gross | + 328.80 |
| Total employer contributions | 1,507.60 |
| Total employer cost | 9,507.60 |
The CNSS ceiling of 6,000: how it applies to this salary
Your gross of 8,000.00 is over the 6,000.00 ceiling: social benefits are worked out on 6,000.00 only, that is 268.80 for you and 538.80 for the employer. AMO, family allowances and vocational training are still worked out on the whole gross.
Minimum wage
SMIG Morocco 2026: the minimum wage
Since 1 January 2026, the SMIG is 17.92 an hour in industry, trade, services and the liberal professions (decree No. 2.25.983). On the 191 hours a month base used by the CNSS, that makes 3,422.72 gross a month. In 2025 it was 17.10 an hour: a rise of 4.8%.
- 17.92Gross SMIG per hour
- 3,422.72Gross SMIG per month (191 hours)
- 3,192.03Net SMIG, with no IR: only CNSS and AMO are withheld
The decree sets an hourly rate; the monthly amount is our calculation (17.92 × 191). In agriculture, the SMAG goes from 93.00 to 97.44 a day on 1 April 2026. For the employer, an employee on the SMIG costs 4,144.56 a month with the employer's contributions.
What the texts say
CNSS and AMO rates and the income tax scale in 2026
Social contributions are worked out on the gross. The IR is then worked out on the net taxable salary, with the annual scale of the General Tax Code.
Social contributions
| Contribution | Employee | Employer | Base |
|---|---|---|---|
| Social benefits (CNSS), including job-loss insurance (IPE) | Employee : 4.48% | Employer : 8.98% | Gross capped at 6,000 a month |
| Mandatory health insurance (AMO), including the employer's participation | Employee : 2.26% | Employer : 4.11% | Whole gross, no ceiling |
| Family allowances | Employee : — | Employer : 6.40% | Whole gross, no ceiling |
| Vocational training tax | Employee : — | Employer : 1.60% | Whole gross, no ceiling |
The employer's AMO, 4.11%, combines its 2.26% contribution and the 1.85% participation. Social benefits combine the short term (0.52% employee and 1.05% employer, including job-loss insurance: 0.19% and 0.38%) and the long term (3.96% and 7.93%). Scale published by the CNSS (cnss.ma), unchanged to our knowledge on 23 October 2026: no text in the Official Bulletin changed it in 2025 or 2026. No text sets a rounding rule: the calculator rounds each line to the centime.
Income tax scale (article 73 of the General Tax Code)
| Net taxable income a year | A month | Rate |
|---|---|---|
| Up to 40,000 | A month : Up to 3,333.33 | Rate : Exempt |
| 40,001 – 60,000 | A month : 3,333.33 – 5,000.00 | Rate : 10% |
| 60,001 – 80,000 | A month : 5,000.00 – 6,666.67 | Rate : 20% |
| 80,001 – 100,000 | A month : 6,666.67 – 8,333.33 | Rate : 30% |
| 100,001 – 180,000 | A month : 8,333.33 – 15,000.00 | Rate : 34% |
| Over 180,000 | A month : Over 15,000.00 | Rate : 37% |
Each rate applies only to its own band. Scale in force since 1 January 2025 (2025 finance law).
-
Professional expenses
A deduction for the IR only: 35% of the gross if the annual gross is not over 78,000 (6,500 a month), otherwise 25%, up to 35,000 a year. Article 59-I of the General Tax Code.
-
Dependants
600 less IR a year for the spouse and each dependent child, 3,600 at most (six people). Amount set by the 2026 finance law, article 74 of the General Tax Code.
Official sources, checked on 23 October 2026: General Tax Code 2026, articles 56 to 59, 73 and 74 (Directorate General of Taxes) · Finance Law No. 50-25 for 2026, article 7 (reduction for dependants), Official Bulletin No. 7465 bis · DGI circular no. 737 on the 2026 Finance Law (in French) · CNSS, “Paiement de vos cotisations sociales”: scales, rates and the 6,000 ceiling (archived copy of 25 March 2025, as cnss.ma is under maintenance) · Decree No. 2.25.983 of 29 December 2025 setting the SMIG and the SMAG, Official Bulletin No. 7469 (Arabic edition), page 10038 · Decree No. 2.24.1122 of 3 January 2025 (2025 SMIG and SMAG), Official Bulletin No. 7367 · CNSS, “Quel est le niveau du SMIG actuel ?”: the 191 hours a month base (archived copy)
The method
Gross to net salary in Morocco: how the calculation works
The Morocco salary calculator follows six steps, in payslip order. The example takes a gross of 8,000 a month, with no dependants.
- The employee's contributionsCNSS: 4.48% of the gross capped at 6,000, that is 268.80. AMO: 2.26% of the whole gross, that is 180.80.
- The professional expensesThe annual gross, 96,000, is over 78,000: the deduction is 25% of the gross, that is 2,000 a month (less than the 35,000 a year limit).
- The net taxable salary8,000 − 268.80 − 180.80 − 2,000 = 5,550.40 a month, that is 66,604.80 a year.
- The IR with the annual scale0 on the first 40,000, 10% from 40,000 to 60,000 (2,000), 20% on the next 6,604.80 (1,320.96): 3,320.96 a year, that is 276.75 a month.
- The reduction for dependants50 a month per dependant, six at most, without making the IR negative. Here, none.
- The net and the employer costNet: 8,000 − 268.80 − 180.80 − 276.75 = 7,273.65. Cost: 8,000 + 538.80 (CNSS) + 512 (family allowances) + 128 (vocational training) + 328.80 (AMO) = 9,507.60.
Examples
Examples of net salary calculation in Morocco
Four monthly salaries, worked out by our Morocco salary calculator. Amounts in dirhams.
| Case | CNSS and AMO | IR | Net salary | Total employer cost | Try it |
|---|---|---|---|---|---|
| The 2026 SMIG, no dependants (3,422.72) | CNSS and AMO : 230.69 | IR : 0.00 | Net salary : 3,192.03 | Total employer cost : 4,144.56 | |
| A gross of 8,000, no dependants (8,000.00) | CNSS and AMO : 449.60 | IR : 276.75 | Net salary : 7,273.65 | Total employer cost : 9,507.60 | |
| A gross of 20,000, no dependants (20,000.00) | CNSS and AMO : 720.80 | IR : 3,770.80 | Net salary : 15,508.40 | Total employer cost : 22,960.80 | |
| A gross of 20,000, married with two children (three dependants) (20,000.00) | CNSS and AMO : 720.80 | IR : 3,620.80 | Net salary : 15,658.40 | Total employer cost : 22,960.80 |
Frequently asked questions
Salary calculation in Morocco: your questions
How do you work out the net salary from the gross in Morocco?
Take off the gross the 4.48% CNSS contribution, worked out on 6,000 a month at most, the 2.26% AMO on the whole gross, then the income tax withheld at source. The IR is worked out on the net taxable salary: the gross less these contributions and the professional expenses deduction, with the annual scale of article 73 of the General Tax Code and the reduction for dependants.
What is the minimum wage (SMIG) in Morocco in 2026?
Since 1 January 2026, the SMIG is 17.92 an hour in industry, trade, services and the liberal professions (decree No. 2.25.983). On the 191 hours a month base used by the CNSS, that makes 3,422.72 gross a month. A lower salary is not allowed for a full-time job. In agriculture, the SMAG is 97.44 a day since 1 April 2026.
How much does an employee cost the employer?
The gross salary plus the employer's contributions: CNSS 8.98% on 6,000 a month at most, family allowances 6.40%, vocational training tax 1.60% and AMO 4.11% of the whole gross. For a gross of 8,000 a month, the total cost is 9,507.60.
What is the CNSS ceiling of 6,000?
The social benefits contribution (daily allowances, pension, job loss) is worked out on the gross, but only up to 6,000 a month. Above that it stops rising: 268.80 at most for the employee and 538.80 for the employer. AMO, family allowances and vocational training have no ceiling.
Are professional expenses taken off my salary?
No. It is a deduction for working out the IR only (article 59 of the General Tax Code): 35% of the gross if the annual gross is not over 78,000, otherwise 25%, up to 35,000 a year. It lowers the tax, not the salary paid.
How much does a dependant save?
600 less IR a year, that is 50 a month, for the spouse and for each dependent child, up to six people. This is the amount set by the 2026 finance law in article 74 of the General Tax Code. The reduction never makes the IR negative: below the tax threshold, it changes nothing.
How do you go from net salary to gross?
Choose “The net” in the Morocco salary calculator and type the net you want: it finds the smallest gross that gives this net, to the centime. There is no simple formula, because the IR rate changes from band to band.
Are CIMR, bonuses and overtime included?
No. The calculator takes a fixed monthly salary of a private-sector employee registered with the CNSS, with no CIMR, mutual insurance, bonus, overtime or benefit in kind. Add bonuses to the gross for an estimate, and ask your accountant for an exact payslip. Nothing you type is sent or stored.
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