How to use this calculator
Step 1 — Enter your monthly gross salary in dirhams (salaire brut global: basic + all allowances + benefits).
Step 2 — Enter your number of dependent children (up to 6). Each child reduces your annual IR by DH 600 — payrolls frequently forget this.
Step 3 — Hit "Calculate Net Pay". The calculator works annually (CNSS → AMO → 35%/25% professional expenses → IR bands), then divides by 12. Don't compare its monthly IR line with a payroll that computes tax monthly — the annual method is the legally correct one.
How salary deductions work in Morocco
| Annual net taxable income (MAD) | IR rate |
|---|
| 0 – 40,000 | 0% |
| 40,001 – 60,000 | 10% |
| 60,001 – 80,000 | 20% |
| 80,001 – 100,000 | 30% |
| 100,001 – 180,000 | 34% |
| Above 180,000 | 37% |
Calculation order: gross − CNSS − AMO − professional expenses (35% up to DH 78,000/yr, else 25%, cap DH 35,000/yr) = net taxable → annual scale → minus DH 600 per dependent (max 6) → ÷12 monthly. Sources: DGI (dgi.gov.ma), CNSS (cnss.ma).
Worked examples
Example 1 — DH 8,000/month (DH 96,000/year): CNSS = DH 268.80/mo (capped); AMO = DH 180.80/mo. Professional expenses = 25% × 96,000 = DH 24,000. Taxable = 96,000 − 3,225.60 − 2,169.60 − 24,000 = DH 66,604.80. IR = 2,000 + 20% × 6,604.80 = DH 3,320.96/year (≈DH 277/mo). Take-home ≈ DH 7,274/month.
Example 2 — DH 5,000/month (DH 60,000/year): CNSS = DH 224/mo; AMO = DH 113/mo. Professional expenses = 35% × 60,000 = DH 21,000. Taxable = 34,956 — below DH 40,000, so IR = 0. Take-home = 5,000 − 224 − 113 = DH 4,663.
Common mistakes
1. The old 25%/20% professional-expenses rule. Finance Law 2025 changed it to 35%/25% (cap DH 35,000) — the single most common error in Moroccan calculators.
2. Capping AMO. AMO health (2.26%) has no ceiling — only CNSS is capped at DH 6,000/month base.
3. Computing IR monthly. Morocco's IR is an annual scale — monthly shortcuts get the band edges wrong.
Deductions explained: CNSS, AMO, professional expenses, IR
Morocco computes everything annually, in strict order. First, CNSS: 4.48% of salary, but only on the first DH 6,000/month (max DH 268.80/mo). Second, AMO health: 2.26% of your full gross — no ceiling. Third, professional expenses: a deemed deduction of 35% of gross (if annual gross ≤ DH 78,000) or 25% (above), capped at DH 35,000/year — you don't spend this; the law just assumes it. Finally, IR: the six-band annual scale (0–37%) on the net, minus DH 600 per dependent child (max 6).
Sources & verification
Figures compiled from: Direction Générale des Impôts (DGI) · CNSS.
Last verified: 23 October 2026.