How Morocco Salary Calculation Works (2026)
Official Formulas & Rates
Morocco uses a progressive IR system (0%–38%) applied after mandatory deductions. CNSS = min(Gross × 4.48%, 268.80 MAD) — capped at 6,000 MAD gross. AMO = Gross × 2.26% — uncapped. CIMR = Gross × selected%. Pro. Expenses = min((Gross − Social) × 20%, 2,500 MAD). Taxable Base = Gross − CNSS − AMO − CIMR − Pro. Expenses.
Step-by-Step Example — 10,000 MAD/month, Single, CDI, 3% CIMR
Step 1: CNSS = min(10,000 × 4.48%, 268.80) = 268.80 MAD. Step 2: AMO = 10,000 × 2.26% = 226.00 MAD. Step 3: CIMR = 10,000 × 3% = 300.00 MAD. Step 4: Pro. Expenses = min((10,000 − 268.80 − 226 − 300) × 20%, 2,500) = 1,845.04 MAD. Step 5: Taxable = 10,000 − 268.80 − 226 − 300 − 1,845.04 = 7,360.16 MAD. Step 6: IR = 7,360.16 × 34% − 1,433.33 = 1,069.12 MAD. Step 7: Net = 10,000 − 268.80 − 226 − 300 − 1,069.12 = 8,136.08 MAD.
Frequently Asked Questions
What is the CNSS ceiling in Morocco 2026?
CNSS contributions are capped at a monthly gross ceiling of 6,000 MAD. The 4.48% rate yields a maximum deduction of 268.80 MAD/month (3,225.60 MAD/year). Higher salaries still pay only 268.80 MAD CNSS. This ceiling is set by Moroccan social security law and may be adjusted annually by the CNSS national council.
What is CIMR and is it mandatory?
CIMR (Caisse Interprofessionnelle Marocaine de Retraite) is Morocco's optional complementary retirement pension. It is not mandatory but increasingly offered by employers as a benefit. Typical rates are 3%, 6%, or 10% of gross salary. CIMR contributions reduce your taxable income, thereby lowering your IR. The employer may also contribute a matching percentage.
What are ANAPEC contracts?
ANAPEC (Agence Nationale de Promotion de l'Emploi et des Compétences) contracts are government-subsidized integration contracts designed to reduce youth unemployment. Employees under ANAPEC contracts are fully exempt from CNSS, AMO, and IR income tax during the contract period. Only CIMR pension (if applicable) may still be deducted.
How do dependents reduce my tax in Morocco?
Each dependent reduces your IR by 30 MAD per month (360 MAD per year). Your spouse counts as one dependent if you are married. The maximum number of dependents for tax reduction purposes is 6, yielding a maximum annual reduction of 2,160 MAD. Dependent children must be under 21 years old (or 26 if still studying).