Morocco Income Tax Calculator
Calculate Moroccan income tax (IR) with progressive rates 0%-38%, professional expenses deduction (20-45%), CNSS (4.48%), AMO (2.26%), optional CIMR, and dependent deductions under DGI.
Enter amounts in Moroccan Dirhams
Annual gross salary before deductions
Deduction varies by profession (max MAD 35,000)
4.48% of gross salary (capped at MAD 6,000)
MAD 360/year per dependent (max 6)
Morocco Income Tax Calculator
Enter your gross income and tax details to calculate your net salary.
Understanding Moroccan Income Tax (IR)
Progressive Tax
DGI uses 6 tax brackets from 0% to 38% based on net taxable income.
Professional Expenses
Deduction varies by profession (20-45%), max MAD 35,000.
Family Deductions
MAD 500/year per dependent (max 6 dependents).
2025 IR Tax Brackets
Annual rates applied to net taxable income.
Social Contributions
Mandatory contributions from salary.
- 4.5%CNSS (Social Security)4.48% of gross (max MAD 6,000)
- 2.3%AMO (Health Insurance)2.26% of gross salary
- OPTCIMR (Optional Pension)3-6% voluntary contribution
Frequently Asked Questions
What are professional expenses?
Professional expenses (frais professionnels) are a percentage deduction from gross salary to account for work-related costs. The rate varies by profession (20-45%) and is capped at MAD 35,000/year.
How does CNSS work?
CNSS is the social security contribution at 4.48% of gross salary, capped at MAD 6,000 annually. It covers pensions, family allowances, and short-term benefits.
What is AMO?
AMO (Assurance Maladie Obligatoire) is the mandatory health insurance at 2.26% of gross salary. It provides coverage for medical expenses and hospitalization.
When is IR due?
Employers must withhold and remit IR to the DGI monthly. The annual declaration must be filed by April 1st of the following year.