Moroccan labour law applies in full in Industrial Acceleration Zones (ZAI). Unlike the tax benefits, there is no special social security regime in a free zone. In 2026, several changes must be built into your payroll: the SMIG increase on 1 January 2026, the income tax scale reform that took effect in 2025 and still applies, and unchanged CNSS rates. This guide sets out the official figures.
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SMIG amount in 2026: for the hourly rate, the gross monthly salary and the detailed calculation, see our dedicated article on the minimum wage in Morocco 2026.
The 2026 SMIG: a 4.8% increase
Under the tripartite social agreement signed in April 2024, the SMIG was raised by 4.8% on 1 January 2026:
| Indicator | 2025 | 2026 | Change |
|---|---|---|---|
| Hourly SMIG (private sector) | MAD 17.10/h | MAD 17.92/h | +4.8% |
| Monthly SMIG (191 h) | MAD 3,266 | MAD 3,423 | +MAD 157 |
| Daily SMAG (agriculture) | – | MAD 97.44/day (from April 2026) | – |
This increase is part of a long-term trend: the SMIG will have risen by nearly 20% between 2021 and 2026. ZAI companies employing operators close to the SMIG should therefore build it into their payroll budgets.
CNSS and AMO contributions in 2026
2026 contribution rates (unchanged from 2025)
| Branch | Employee share | Employer share | Ceiling |
|---|---|---|---|
| CNSS – short- and long-term social benefits (sickness, maternity, pension, death, job-loss allowance) | 4.48% | 8.98% | MAD 6,000/month |
| Family allowances | – | 6.40% | No ceiling |
| AMO (health insurance) | 2.26% | 4.11% | No ceiling |
| Vocational training tax (TFP) | – | 1.60% | No ceiling |
| Total | 6.74% | 21.09% | – |
Total employer + employee social charges: 27.83% of gross salary
The CNSS ceiling (short- and long-term social benefits) is set at MAD 6,000/month. The employee contribution on this branch is therefore capped at MAD 268.80/month, and the employer contribution at MAD 538.80/month. The other branches (family allowances, AMO, TFP) apply to the full gross salary, with no ceiling. Our article on CNSS contributions in 2026 details each branch.
The 2026 salary income tax scale
The income tax scale reform introduced by the 2025 Finance Law fully applies in 2026. The exemption threshold was raised to MAD 40,000/year (about MAD 3,333/month), a significant gain in purchasing power for low wages.
2026 annual income tax scale
| Annual net taxable income bracket | Rate |
|---|---|
| MAD 0 to 40,000 | 0% |
| MAD 40,001 to 60,000 | 10% |
| MAD 60,001 to 80,000 | 20% |
| MAD 80,001 to 100,000 | 30% |
| MAD 100,001 to 180,000 | 34% |
| Above MAD 180,000 | 37% |
Main deductions in 2026
- Professional expenses (Art. 59-I-A of the Tax Code): 35% of gross taxable income (excluding benefits in cash or in kind) when it does not exceed MAD 78,000/year, 25% above that, with a cap of MAD 35,000/year
- CNSS contributions: 4.48% of gross salary (capped at MAD 268.80/month)
- AMO contributions: 2.26% of gross salary (no ceiling)
- Family allowances: MAD 600/year per dependant (MAD 50/month), up to 6 persons — amount raised by the 2026 Finance Law (from MAD 500/year in 2025)
Note: there is no reduced income tax rate for employees of free zone companies. The only derogatory rate applies to employees of companies with Casablanca Finance City status. Our guide to income tax in Morocco in 2026 explains the calculation.
Monthly filing obligations
An employer in a ZAI has the following obligations; failure to meet them triggers penalties and surcharges:
- CNSS/AMO declaration and payment: before the 10th of the month following the pay period, through the CNSS Damancom portal; a 3% surcharge applies from the first month of delay
- Payment of salary income tax withheld at source: within the month following the payment of salaries (Art. 174 of the Tax Code), through the DGI Simpl Salaires portal
- Annual salary return: before 1 March each year (Art. 79 of the Tax Code), summarising all remuneration paid the previous year
The payslip: mandatory content in Morocco
Each employee must receive a monthly payslip compliant with the Moroccan Labour Code, showing:
- Employer identity, address and CNSS affiliation number
- Employee identity, CNSS number, national ID number
- Pay period
- Gross basic salary
- Variable items (bonuses, overtime, valued benefits in kind)
- Employee deductions (CNSS 4.48%, AMO 2.26%, calculated income tax)
- Net pay
An incomplete or inaccurate payslip exposes the employer to Labour Inspectorate sanctions and CNSS reassessments.
Example: payslip of an operator on the SMIG in a Tanger Free Zone plant
Take an operator paid the SMIG, i.e. MAD 3,422.72 gross for 191 hours in 2026. This gross pay remains below the MAD 6,000 CNSS ceiling. All branches are therefore calculated on the full salary (amounts rounded to the nearest centime).
| Item | Monthly amount |
|---|---|
| Gross salary (SMIG, 191 h) | MAD 3,422.72 |
| CNSS short- and long-term deduction (0.52% + 3.96%) | – MAD 153.34 |
| AMO deduction (2.26%) | – MAD 77.35 |
| Income tax withheld at source | MAD 0 |
| Net pay | MAD 3,192.03 |
| Employer share (21.09%) | MAD 721.85 |
| Total employer cost | MAD 4,144.57 |
Why is income tax zero? After deducting contributions and the 35% professional expenses, annual net taxable income stays below the MAD 40,000 exemption threshold. In practice, the employer share therefore represents about 21% of gross pay at the SMIG. It must be built into any hourly cost calculation for an industrial site.
Payroll calendar for a free zone company in Tangier
The industrial acceleration zone regime changes neither the rates nor the deadlines. A Tanger Free Zone plant follows exactly the same calendar as an ordinary company:
| Deadline | Obligation | Reference |
|---|---|---|
| Within one month of the first hire | Employer affiliation and employee registration | CNSS |
| In the month of each hire or departure | Declaration of new employees and “leaver” flag | CNSS (DAMANCOM) |
| Before the 10th of the following month | Salary declaration and payment of CNSS, AMO and TFP contributions | CNSS (DAMANCOM) |
| Within the month following payment | Payment of income tax withheld at source | Art. 156 and 174 of the Tax Code |
| Before 1 March | Return of salaries and wages for the previous year | Art. 79 of the Tax Code |
| Until the end of the 4th following year | Retention of the payroll ledger | Art. 80 of the Tax Code |
On a site with a large headcount, the main risk lies in the month’s hires and departures. An employee hired but not declared, or who left without a “leaver” flag, distorts the CNSS declaration. It also exposes the company to penalties and to a gap with the annual salary return.
Why outsource payroll in a ZAI?
For a foreign company setting up in Morocco, payroll is a minefield: CNSS ceilings, income tax deductions, multi-portal filings, staff arrivals and departures. Outsourcing to a specialist firm ensures:
- Ongoing compliance with the texts in force (finance laws, DGI circulars, CNSS instructions)
- No delay in filings and payments
- Support in the event of a tax audit or social security reassessment
- Compliant payslips for every employee
Cabinet Dami & Associés manages payroll for several hundred employees in ZAIs, for companies of all sizes. Get a payroll quote.
Payroll in Tangier’s Free Zones: Local Support on the Ground
Cabinet Dami & Associés has an office inside the Tangier free zone itself (Espace N°27, Lot 43B, Tanger Free Zone) and manages day-to-day payroll for companies based in Tanger Free Zone (TFZ), Tanger Automotive City and Tangier Tech – Mohammed VI City: SMIG settings and CNSS ceilings, monthly e-filings on DAMANCOM (CNSS), income tax withholding, bilingual payslips and payroll for expatriate employees.
Need a local contact? Entrust your payroll to a free zone accountant in Morocco — full outsourcing, coordinated with our Casablanca office.
Need advice on this topic? Cabinet Dami & Associés, chartered accountants with offices in Tangier and Casablanca, will reply within 24 hours.
Conclusion
Payroll in a Moroccan free zone in 2026 follows ordinary Moroccan law, with no ZAI-specific derogation. SMIG raised to MAD 17.92/h, CNSS/AMO contributions at 27.83%, income tax scale reformed with an exemption threshold of MAD 40,000/year: these parameters change regularly and call for constant expert monitoring. Get support from your very first employee.
FAQ – Payroll in Morocco’s Free Zones
What is the minimum wage (SMIG) in Morocco in 2026?
Since 1 January 2026, the non-agricultural hourly SMIG is MAD 17.92, i.e. around MAD 3,422.72 gross per month for 191 hours — the second increase provided for by the social agreement of 29 April 2024.
Does the SMIG apply in free zones such as Tanger Free Zone?
Yes. Industrial acceleration zones are subject to ordinary labour law (Law 65-99): SMIG, CNSS contributions and income tax fully apply to employees in TFZ, Tanger Automotive City or Atlantic Free Zone.
What are the CNSS contribution rates in 2026?
6.74% for the employee share and 21.09% for the employer share (family allowances, social benefits capped at MAD 6,000, AMO health insurance and vocational training tax). Contribution bases are unchanged in 2026.
Did the income tax scale change in 2026?
No: the scale introduced by the 2025 Finance Law still applies, with an exemption up to MAD 40,000 of annual taxable income and a top marginal rate of 37%.
When must CNSS contributions be paid?
Every month, before the 10th of the month following the pay period, through Damancom. Income tax withheld at source is paid within the month following the payment of salaries.
Further reading
Related resources: payroll & HR management, tax & social advisory, tax and social benefits.
Official sources: CNSS, the General Tax Code (Art. 59, 73, 74, 79, 80, 156, 174) and the Moroccan Labour Code (Law 65-99) — CNSS.
The information in this article is subject to change (finance laws, decrees, CNSS scales). It is provided for guidance only and does not replace personalised advice. Contact Cabinet Dami & Associés for an analysis tailored to your situation.
