Last updated: January 2026
Certain bonuses and allowances paid to employees are exempt from income tax and CNSS/AMO contributions, provided they stay within the caps set by regulation.
| Allowance | Exemption cap |
|---|---|
| Transport (urban area) | 500 MAD/month |
| Transport (outside urban area) | 750 MAD/month |
| Meal allowance | ~40 MAD/day worked |
| Cash handling allowance | 150 to 190 MAD/month |
| Representation | 10% of annual base salary |
| Tools (for workers who own their tools) | 100 MAD/month |
| Travel expenses (with receipts) | No cap, based on invoices |
| Severance pay | 1,000,000 MAD |
Only the amount exceeding the cap becomes taxable and subject to social contributions — the portion below the cap remains exempt. For example, a transport allowance of 600 MAD/month in an urban area: 500 MAD remains exempt, and 100 MAD becomes taxable.
No, except for the seniority bonus. The allowances listed above are generally decided by the employer or negotiated in the employment contract or collective agreement.
Simulate a payslip with these allowances →