Net salary and income tax
An estimate of your monthly net salary under the income tax scale in force in 2026.
Base salary, bonuses and taxable allowances, before contributions.
Spouse and dependent children, up to 6.
Assumptions: private-sector employee covered by the CNSS, with no supplementary pension or other deduction.
Estimated monthly net salaryMAD 8,903.64
Income tax per monthMAD 601.56
CNSS per monthMAD 268.80
AMO (health insurance) per monthMAD 226.00
Professional expenses deducted (year)MAD 30,000
Net taxable income (year)MAD 84,062
Marginal bracket30%
Family allowance reduction (year)MAD 0
Average tax rate6.0%
The 2026 tax scale
| Annual net taxable income | Rate | Amount to deduct |
|---|---|---|
| MAD 0 to 40,000 | 0% | MAD 0 |
| MAD 40,001 to 60,000 | 10% | MAD 4,000 |
| MAD 60,001 to 80,000 | 20% | MAD 10,000 |
| MAD 80,001 to 100,000 | 30% | MAD 18,000 |
| MAD 100,001 to 180,000 | 34% | MAD 22,000 |
| Over MAD 180,000 | 37% | MAD 27,400 |
How the calculation works
- Employee contributions: CNSS at 4.48% on salary up to MAD 6,000 a month, AMO at 2.26% with no cap.
- Professional expenses: 35% of annual gross taxable salary if it does not exceed MAD 78,000, otherwise 25% capped at MAD 35,000 a year.
- Net taxable income = gross taxable salary − professional expenses − contributions.
- Tax = net taxable income × bracket rate − amount to deduct.
- Family allowance reduction: MAD 600 per dependant per year, up to 6 dependants (MAD 3,600), since the 2026 finance law.
Indicative estimate. Your payslip may differ: supplementary pensions (CIMR), exempt allowances, benefits in kind and special situations are not taken into account. For an official calculation, refer to the General Tax Code or an accountant.
Sources: Upsilon Consulting ; PaieRH (LF n° 50-25, art. 74-I CGI) ; ClicPaie (art. 59 CGI).