Vocational training tax Morocco: 1.6% in 2026

The vocational training tax Morocco employers pay, the TFP (taxe de formation professionnelle), is 1.6% of each employee’s gross pay, with no ceiling, borne entirely by the employer. It is declared and paid to the CNSS (the national social security fund) on Damancom, together with social contributions, no later than the 10th of the month following the payroll period, and then passed on to the OFPPT (the national vocational training office). Its rate, set by decree, has not changed in 2026. This guide covers the legal basis, liable employers, the base, the calculation, filing, exemptions and how to fund training. Updated 4 November 2026.

In brief

• Rate: 1.6% of gross salary, unchanged in 2026.
• Base: all gross pay, including bonuses, benefits in kind and tips, with no ceiling.
• Who pays: the employer only; nothing is deducted from the salary.
• Collection: the CNSS, on behalf of the OFPPT, on the same form as contributions.
• Deadline: by the 10th of the following month, on Damancom.
• Example: 240 DH a month for a gross salary of 15,000 DH.

The vocational training tax Morocco at a glance

Rate and rules checked on 4 November 2026 against the text of the decree, published by ACAPS, and the 2026 contribution scale.

Where does the vocational training tax come from?

The TFP was created by decree n° 2-73-633 of 22 May 1974, for the benefit of the OFPPT. Its rate has been 1.6% since decree n° 2-86-820 of 31 December 1986. Article 6 gives collection to the CNSS, “on a transitional basis” according to the text, but this is still how the tax is collected in 2026. The CNSS and the OFPPT signed a framework agreement on managing the tax in December 2023.

Do not confuse it with the taxe professionnelle, a local business tax unrelated to payroll. The vocational training tax applies to salaries only.

Who pays the vocational training tax Morocco?

Liable employers

Article 2 of the decree makes the following liable:

• industrial and commercial establishments and their branches;
• employers practising a liberal profession or employing home workers;
• cooperatives, civil companies, notaries, brokers, insurance agents, trade unions, associations and groups of any kind, and anyone acting as an entrepreneur;
• the public establishments listed in the annex, whose tax may be collected directly by the OFPPT.

In practice, every private-sector employer registered with the CNSS sees the TFP on its monthly statement.

Exemptions

The CNSS mentions two cases: embassies and diplomatic missions, and mining companies subject to the Mining Vocational Training Fund. Mining companies must provide the required evidence, including the mining permit. The exemption is not automatic: without a file, the tax is charged.

The base: what the TFP is calculated on

Under article 4 of the decree, the TFP applies to each employee’s “total gross monthly pay”, including:

• allowances, bonuses and gratuities;
• all cash benefits;
• benefits in kind, valued under labour legislation;
• tips received directly or through a third party.

The key difference with CNSS social benefits is the ceiling: pension and short-term benefits are calculated on 6,000 DH a month only, whereas the TFP, like family allowances and AMO, applies to the whole salary. The full table is in our guide to CNSS contributions in Morocco.

Calculating the vocational training tax Morocco: examples

The calculation is a simple multiplication: gross pay subject to the tax × 1.6%. Some illustrations on monthly salaries:

SME example

As an illustration, take an SME with a gross payroll of 88,000 DH a month, bonuses included. The TFP is 88,000 × 1.6% = 1,408 DH a month, or 16,896 DH over twelve months if payroll stays stable. If the company pays a year-end bonus totalling 20,000 DH in December, December’s TFP rises by 320 DH: the bonus is part of the base like the rest of the salary.

For the employee, the TFP has no effect on net pay: it appears only as an employer charge. It does count in employer cost, which you can estimate with our free simulators or our guide to net salary calculation in Morocco.

Filing and paying the vocational training tax Morocco to the CNSS

There is no separate return. The gross salary declared each month for each employee is used to calculate both contributions and the vocational training tax. The total, TFP included, is paid on Damancom by the 10th of the following month.

As article 6 of the decree provides, the TFP follows the same penalties as contributions. Since 1 April 2025, the CNSS has applied a late-payment surcharge of 3% for the first month, then 0.5% per additional month for the general scheme. A base error on the TFP is therefore also a contributions error, and vice versa.

Recovering part of the TFP: in-service training

The decree provides that employers who train their staff may sign contracts with the OFPPT for special vocational training programmes (article 7), known as contrats spéciaux de formation (CSF). A share of the tax proceeds is earmarked for in-service training: 20% from 2002, gradually raised to 30% in 2007 (article 7 bis). These funds also finance studies and training engineering carried out by the inter-professional advisory groups (GIAC).

Practical conditions (caps, reimbursement rates, filing dates) are set by a procedures manual and law n° 60-17 on continuing training. They have changed and public sources differ: check them with the OFPPT before committing to a training plan.

Vocational training tax Morocco: common mistakes

• Capping the TFP at 6,000 DH like the pension.
• Deducting it from the employee’s salary: it is borne entirely by the employer.
• Leaving bonuses, benefits in kind or tips out of the base.
• Forgetting it in the budget for payroll and the cost of a hire.
• Confusing the TFP with the taxe professionnelle, the local business tax.
• Not filing the exemption file when the company falls under the mining fund.

The role of payroll software

Payroll software in Morocco applies the TFP on the right base, with no ceiling, shows it as an employer charge on the payslip in Morocco and includes it in the Damancom declaration file. With Socium, compliant Morocco payroll calculates the TFP together with CNSS contributions and AMO, and feeds the 9421 return at year end. All our guides are on the payroll Morocco page.

FAQ

What is the vocational training tax Morocco rate in 2026?

1.6% of gross pay, set by decree n° 2-86-820 and unchanged in 2026.

Is the vocational training tax Morocco capped?

No. It applies to the whole gross salary, unlike the CNSS pension capped at 6,000 DH.

Who pays the TFP, the employer or the employee?

The employer only (article 5 of the decree). Nothing is deducted from the salary.

How is the TFP paid?

With CNSS contributions, on Damancom, by the 10th of the month following the payroll period.

What does the TFP fund?

It funds the OFPPT, with a share earmarked for in-service training of employees.

Are bonuses part of the TFP base?

Yes: bonuses, allowances, gratuities, cash benefits, benefits in kind and tips.

Who is exempt from the TFP?

According to the CNSS, embassies and diplomatic missions, and mining companies under the Mining Vocational Training Fund, on supporting evidence.

What happens if payment is late?

The TFP bears the same surcharges as CNSS contributions: 3% for the first month, then 0.5% per additional month since April 2025.

Key takeaways

• Vocational training tax Morocco: 1.6% of gross pay, no ceiling, borne by the employer.
• Bonuses, benefits and tips are part of the base.
• Declared and paid to the CNSS with contributions, by the 10th.
• Part of it can fund staff training: check with the OFPPT.

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