1. Social Contributions
In Morocco, employees contribute to two main organizations to fund their social protection.
CNSS
National Social Security Fund
- * Employee rate: 4.48%
- * Ceiling: 6,000 MAD/month
- * Max contribution: 268.80 MAD/month
AMO
Mandatory Health Insurance
- * Employee rate: 2.26%
- * Ceiling: None
- * Applies to entire salary
These contributions fund family benefits, retirement, daily sickness allowances, and health insurance.
2. Income Tax (IR)
Moroccan IR is a progressive tax withheld at source on salaries. It has 6 brackets.
| Annual Income Bracket | Rate |
|---|---|
| 0 - 40,000 MAD | 0% |
| 40,001 - 60,000 MAD | 10% |
| 60,001 - 80,000 MAD | 20% |
| 80,001 - 100,000 MAD | 30% |
| 100,001 - 180,000 MAD | 34% |
| Over 180,000 MAD | 37% |
2025 brackets - Source: General Tax Directorate of Morocco
3. Professional Expenses
A flat-rate deduction of 20% is applied to gross taxable income (after social contributions) to account for professional expenses.
Important Ceiling
The professional expenses deduction is capped at 30,000 MAD per year (or 2,500 MAD per month).
4. Family Allowance
The family allowance reduces IR based on the number of dependents.
- 500 MAD/year per dependent
- Dependents: spouse + children
- Ceiling: 3,000 MAD/year (6 people max)
This allowance is deducted directly from the calculated IR amount, not from taxable income.
5. Complete Calculation Example
Let's take the example of a married employee with 2 children, earning 15,000 MAD/month.
| Monthly Gross Salary | 15,000 MAD |
| CNSS (4.48% capped) | - 269 MAD |
| AMO (2.26%) | - 339 MAD |
| Net Social | 14,392 MAD |
| Pro fees (20%, max 2500) | - 2,500 MAD |
| Monthly Taxable Income | 11,892 MAD |
| Gross IR (brackets) | - 2,147 MAD |
| Family allowance (3 pers.) | + 125 MAD |
| Net Salary | 12,370 MAD |