| Line | MAD per month |
|---|---|
| Gross salary | 40,000.00 |
| − CNSS 4.48% (on max MAD 6,000) | 268.80 |
| − AMO 2.26% | 904.00 |
| − Income tax (IR) | 11,003.56 |
| Net pay | 27,823.64 |
| + Employer: CNSS 8.98% (on max MAD 6,000) | 538.80 |
| + Employer: Family allowances 6.4% | 2,560.00 |
| + Employer: AMO 4.11% | 1,644.00 |
| + Employer: Vocational training 1.6% | 640.00 |
| Total employer cost | 45,382.80 |
How this is worked out
- Effective deduction rate: 30.4% of gross.
- IR uses the 2025 scale (0% up to MAD 40,000 a year, top rate 37%). Professional expenses: 35% of gross up to MAD 78,000 a year, 25% above, capped at MAD 35,000 a year.
- Excludes the seniority bonus, exempt allowances and complementary pension.
Use the Morocco net salary calculator for an exact figure with your own dates or salary, or read the Morocco payroll guide.
Net pay at other salary levels
| Gross / month | Net / month | Take-home share |
|---|---|---|
| MAD 3,500 | 3,264.10 | 93.3% |
| MAD 5,000 | 4,663.00 | 93.3% |
| MAD 6,000 | 5,579.37 | 93% |
| MAD 8,000 | 7,273.65 | 90.9% |
| MAD 10,000 | 8,903.64 | 89% |
| MAD 12,000 | 10,388.60 | 86.6% |
| MAD 15,000 | 12,323.85 | 82.2% |
| MAD 20,000 | 15,508.40 | 77.5% |
| MAD 25,000 | 18,587.21 | 74.3% |
| MAD 30,000 | 21,666.02 | 72.2% |
| MAD 40,000 | 27,823.64 | 69.6% |
| MAD 50,000 | 33,981.26 | 68% |
Frequently asked questions
What is the net salary for MAD 40,000 in Morocco?
About MAD 27,823.64 a month, after MAD 12,176.36 of employee social insurance and income tax.
How much does a MAD 40,000 employee cost the employer?
About MAD 45,382.80 a month including employer contributions of MAD 5,382.80.