Gross ↔ Net Salary Calculator
Instant bidirectional conversion with CNSS, AMO and IR
Deductions Breakdown (monthly)
How does it work?
Net salary in Morocco is calculated by deducting social contributions and income tax:
- CNSS: 4.48% of gross, capped at 6,000 MAD/month
- AMO: 2.26% of gross, no cap
- Professional expenses: 20% deduction (max 30,000 MAD/year)
- IR: Progressive brackets from 0% to 37%
- Family allowance: 500 MAD/year per dependent (max 3,000 MAD)
The overall deduction rate varies by salary: the higher the salary, the higher the marginal IR rate.
Understanding Gross to Net in Morocco
In Morocco, converting gross salary to net salary involves several mandatory deductions. In 2025, a private sector employee sees approximately 15 to 25% of their gross salary deducted depending on income level.
Social Contributions in Morocco
The CNSS (National Social Security Fund) deducts 4.48% of gross salary, but this rate only applies up to a ceiling of 6,000 MAD per month. AMO (Mandatory Health Insurance) represents 2.26% with no ceiling.
Income Tax (IR)
Morocco's IR uses progressive brackets ranging from 0% to 37%. Income below 40,000 MAD/year is exempt. Family allowances reduce tax by 500 MAD per dependent.
Practical Examples
Morocco IR Brackets 2025
| Annual Income Range | Rate | Deduction |
|---|---|---|
| 0 - 40,000 MAD | 0% | 0 MAD |
| 40,001 - 60,000 MAD | 10% | 4,000 MAD |
| 60,001 - 80,000 MAD | 20% | 10,000 MAD |
| 80,001 - 100,000 MAD | 30% | 18,000 MAD |
| 100,001 - 180,000 MAD | 34% | 22,000 MAD |
| Over 180,000 MAD | 37% | 27,400 MAD |