Last updated: January 2026
Going from gross to net salary in Morocco follows a precise sequence of mandatory deductions. This guide breaks down each step, using the rates in effect for 2026.
Gross salary includes the base salary, the seniority bonus (5% to 25% depending on seniority), overtime, and any taxable bonuses or allowances (performance bonus, 13th month, gratuities).
CNSS (employee share) represents 4.48% of salary, capped at 6,000 MAD/month. AMO represents 2.26%, with no cap, on the full gross salary.
A flat 35% allowance (capped at 2,916.67 MAD/month) applies if the annual gross salary does not exceed 78,000 MAD; beyond that, the allowance drops to 25% (capped at 2,500 MAD/month).
Income tax applies to the remaining taxable net income, following a progressive scale from 0% to 37%, with an additional deduction of 50 MAD/month per dependent (spouse, children).
Net salary = Gross salary − CNSS/AMO contributions − Income tax (± advances, rounding, tax-exempt allowances such as transport or meal allowances, which are added without being taxed).
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