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Morocco Individual - Other taxes

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Social security contributions

The only mandatory social security regime in Morocco is the one managed by the Caisse Nationale de Sécurité Sociale (CNSS) fund.

Other private social security organisms are available in Morocco but are not mandatory.

Employees must contribute to the social security regime managed by the CNSS.

The CNSS rates are as follows and apply to the gross salary, excluding exempted allowances and indemnities:

Contribution Employee portion (%) Employer portion (%) Monthly salary limit (MAD)
Family allocation - 6.40 -
Social allocation 4.48 8.98 6,000
Professional training - 1.60 -
Mandatory medical care 2.26 4.11 -

In case of the existence of a social security treaty between Morocco and another country, foreign assignees may benefit from social security exemption and continue contributing to their foreign social security regime (following the respective treaty conditions).

Consumption taxes

Value-added tax (VAT)

VAT is levied under the Moroccan Tax Code and is due on all industrial, commercial, and handicraft transactions taking place in Morocco, as well as on importation operations.

The standard rate of VAT is 20%. Lower rates of 7%, 10%, and 14% apply to specifically designated operations. See the Other taxes section in the Corporate summary for more information.

Luxury taxes

There are no luxury taxes in Morocco.


Last Reviewed - 06 September 2019

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