Morocco gross-to-net salary calculator

Convert a gross monthly salary into monthly and annual net take-home, with CNSS, AMO, income-tax (IR) and employer-cost breakdown. 2025 Finance-Law brackets.

Net monthly—

Net annual—

Employer cost—

Detailed breakdown

Gross monthly
CNSS capped base (MAD 6,000)
Employee CNSS — long-term (3.96%)
Employee CNSS — short-term (0.33%)
Employee AMO (2.26% on full gross)
Total employee social charges
Professional-expenses allowance (35%, capped)
Other deductible
Taxable monthly
IR before family charge
Family-charge reduction
Income tax withheld
Net monthly

Employer side

Employer CNSS (family, long-term, short-term)
Employer AMO + solidarity
Vocational-training levy (OFPPT TFP)
Total employer cost

Rates effective 2025-01-01 — IR from 2025 Finance Law (40,000 MAD/year exemption, 37% top marginal, 500 MAD/year/dependent family reduction capped at 6 dependents). Always confirm current rates at cnss.ma and tax.gov.ma.

Known limits. Uses base rates for a single salaried employee (no mandatory CIMR, no collective-agreement uplift). Does not model special-regime pay (travel allowances, meal tickets), Casablanca Finance City relief, free-zone rules, or expatriate-regime exemptions. For a complex case, have it validated by a chartered accountant.

FAQ

Why does my calculated net differ slightly from my payslip?

Typical reasons: seniority bonus not entered here, CIMR enrolment at a specific rate, mutual-fund deduction, a different professional-expenses allowance cap that applies past certain pay thresholds. Enter extras in the dedicated field.

How do I count dependants?

Count dependants for tax purposes (possibly including a non-working spouse), up to 6. Each reduces IR by 500 MAD/year (~41.66 MAD/month).

Does this apply to an IDMAJ / ANAPEC contract?

No. IDMAJ contracts carry specific exemptions (employer CNSS, IR) within regulatory caps. See the IDMAJ guide.