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Frequently asked questions on net salary and income tax in Morocco

Finance Bill 2027 — not yet adopted. Figures may change.

Here are the answers to the most frequent questions about net salary calculation, income tax and the reform planned for 2027 in Morocco. The figures come from the site’s calculation model and from the 2027 Finance Bill, not yet adopted (23 October 2026: tabled in Parliament).

To calculate your own case or go deeper into a topic:

Salary

How do I go from gross to net in Morocco?
You subtract from gross salary the employee social contributions (CNSS at 4.48%, up to a ceiling, and AMO at 2.26%), then income tax, calculated on net taxable income after deducting professional expenses.
How do I estimate gross from net?
There is no exact formula: the calculator searches for the gross whose net matches your amount, by successive approximation, applying the rules of the chosen year. In the 2026-2027 simulator, the net you type is treated as your net today, that is a 2026 net. The gross obtained is an estimate.
Why does the estimated gross differ from my payslip?
Because the calculation does not cover everything: bonuses, benefits in kind, supplementary pension, rules specific to your sector and your employer’s payroll practices can move the result away from your payslip. If you know your actual gross, enter it rather than estimating it.
What is the CNSS contribution ceiling?
The CNSS contribution base is capped at MAD 6,000 a month. At the employee rate of 4.48%, the contribution therefore never exceeds MAD 268.80 a month. AMO, by contrast, has no ceiling.
Is the minimum wage taxable?
At the minimum wage (MAD 3,422.72 a month), the calculated income tax is zero, in 2026 as in 2027. Social contributions are still withheld: the net is MAD 3,192.03.
How much do my dependants save me?
Each dependant reduces income tax by MAD 600 a year, that is MAD 50 a month, up to 6 people (MAD 300 a month at most). The reduction applies after the scale and income tax cannot become negative: if your tax is low, the real gain is smaller.
Is this simulator reliable?
It reproduces to the dirham the two worked examples published by the ministry. It remains an estimate for a private-sector employee: it is not a payroll calculation and does not replace your payslip. Components that are not covered (exempt bonuses, benefits in kind, supplementary pension, group insurance, housing-loan interest, civil service, retirees, Moroccans living abroad) are listed under every result.

Income tax

What is the income tax scale applicable in 2027?
According to the Finance Bill, the 2027 scale has 4 taxable brackets, at rates of 10%, 20%, 34% and 37%. It is not yet adopted.
Why do some articles announce 3 brackets from 2027?
They describe the 2031 target scale, which has 3 taxable brackets (10%, 20% and 30%), as if it applied in 2027. The text of the bill provides transitional scales until 2030: the 2027 one has 4 taxable brackets.
What are professional expenses and why do they rise to 45%?
Professional expenses are a flat allowance deducted from annual gross salary before income tax is calculated. The Finance Bill raises it to 45%, capped at MAD 35,000 a year, for all employees. The explanatory memorandum justifies this measure by the aim of easing the tax burden on employees.

2027 reform

What will my net salary be in January 2027?
It depends on your gross and your family situation. As an example, a private-sector employee on MAD 10,000 gross, with no dependants, would receive MAD 9,346.35 under the bill, against MAD 8,903.64 in 2026. The simulator calculates your case; the text is not yet adopted.
Is it true that salaries below MAD 10,000 will be exempt?
Not as a general rule. With the 2027 scale and no dependants, income tax is zero only up to MAD 8,374.78 of gross (MAD 7,916.70 net); with 6 dependants, up to MAD 10,762.04 of gross. The announced figure is a communication round figure.
How much will I gain from the reform?
In 2027, the monthly gain runs from zero for the lowest salaries up to MAD 500.00 at most, and this maximum is reached only when net taxable income exceeds MAD 180,000 a year. For example, at MAD 10,000 of gross with no dependants, the gain is MAD +442.71 a month.
Does the reform apply to civil servants?
We have not verified this: the simulator covers only private-sector employees and has not checked the rules specific to the civil service. Ask your payroll department; the simulator’s results should not be applied to them.
And to retirees?
Same answer: retirees are outside the scope of the simulator, which has not checked the rules that apply to them. The amounts displayed are not intended for them.
When will the reform be final?
The 2027 Finance Bill was tabled in Parliament on 23 October 2026 and is not adopted. It will become final only after adoption by Parliament and publication in the Official Gazette. The site will be updated at that point.

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