Your salary in January 2027 — Finance Bill 2027 simulator
Compare your current net salary with an estimate based on the income tax reform proposed for January 2027. Finance bill draft, not yet adopted into law.
Finance Bill 2027 — not yet adopted. Figures may change.
Calculator
- Minimum wage
- MAD 3,422.72
- CNSS ceiling
- MAD 6,000
- AMO
- 2.26%
Monthly amount in dirhams (MAD), before any deduction.
Your data stays in your browser.
Your net pay in 2027
MAD 9,346.35
MAD +442.71 per month compared with 2026
that is MAD +5,312.48 over the year
Your net pay today (2026)
MAD 8,903.64
Net take-home pay in 2027
MAD 9,346.35
Where your gross salary goes
- Take-home pay93.46%
- CNSS2.69%
- AMO2.26%
- Income tax1.59%
Assumptions and limits
- Calculated for a private-sector employee affiliated to the CNSS.
- Excludes exempt bonuses, benefits in kind, supplementary pension, group insurance and housing-loan interest.
- Excludes civil servants, retirees, Moroccans living abroad and non-salary income.
- This model rests on the 2027 finance bill, which has not been adopted yet: its figures may change.
Pay breakdown
| Gross salary | MAD 10,000.00 |
|---|---|
| − CNSS (4.48%, capped) | MAD 268.80 |
| − AMO (2.26%) | MAD 226.00 |
| Professional expenses (45%, annual cap MAD 35,000) | MAD 2,916.67 |
| Net taxable income | MAD 6,588.53 |
| Tax before family reduction | MAD 158.85 |
| − Income tax | MAD 158.85 |
| = Net take-home pay | MAD 9,346.35 |
Where your gain of MAD 442.71 comes from
- Tax scaleMAD +367.19
- Professional expensesMAD +75.52
Two measures take effect on 1 January 2027: the new tax scale and the professional expenses allowance of 45%, capped at MAD 35,000.00 per year.
Convention: the effect of professional expenses is isolated first, under the 2027 scale; the remainder is credited to the scale. The order of attribution changes the split, not the total.
Worked examples
Monthly net pay in 2026 and 2027 for an employee with no dependents. 2027 figures come from the finance bill.
| Monthly gross | Net 2026 | Net 2027 (draft) | Monthly gain |
|---|---|---|---|
| Minimum wage (MAD 3,422.72) | MAD 3,192.03 | MAD 3,192.03 | MAD 0.00 |
| MAD 4,000.00 | MAD 3,730.40 | MAD 3,730.40 | MAD 0.00 |
| MAD 5,000.00 | MAD 4,663.00 | MAD 4,663.00 | MAD 0.00 |
| MAD 6,000.00 | MAD 5,579.37 | MAD 5,595.60 | MAD +16.23 |
| MAD 7,000.00 | MAD 6,424.03 | MAD 6,573.00 | MAD +148.97 |
| MAD 8,000.00 | MAD 7,273.65 | MAD 7,550.40 | MAD +276.75 |
| MAD 9,000.00 | MAD 8,105.57 | MAD 8,466.69 | MAD +361.11 |
| MAD 10,000.00 | MAD 8,903.64 | MAD 9,346.35 | MAD +442.71 |
| MAD 12,000.00 | MAD 10,388.60 | MAD 10,888.60 | MAD +500.00 |
| MAD 15,000.00 | MAD 12,323.85 | MAD 12,823.85 | MAD +500.00 |
| MAD 20,000.00 | MAD 15,508.40 | MAD 16,008.40 | MAD +500.00 |
| MAD 25,000.00 | MAD 18,587.21 | MAD 19,087.21 | MAD +500.00 |
| MAD 30,000.00 | MAD 21,666.02 | MAD 22,166.02 | MAD +500.00 |
| MAD 40,000.00 | MAD 27,823.64 | MAD 28,323.64 | MAD +500.00 |
| MAD 50,000.00 | MAD 33,981.26 | MAD 34,481.26 | MAD +500.00 |