Net salary, IRG and CNAS calculator (employees)

From monthly gross to net pay: the 9% CNAS employee contribution, then IRG on salaries with the scale, the 40% abatement and the exemption up to 30,000 DA. The figures reproduce the official DGI table; cases not covered are listed at the bottom.

Your situation

I want to compute Net pay from grossGross from a target net

Monthly gross salary subject to CNAS (DA)Base pay plus bonuses that are part of the CNAS base, before any deduction.

IRG profile Employee (general case)Disabled worker (motor, mental, blind, deaf-mute)

Allowances and bonuses (optional)

Taxable allowances outside the CNAS base (panier, transport…), per month to verifyCNAS leaves them out of its base; we add them to the IRG taxable income.

Exempt allowances (family, mission, geographic zone), per monthAdded to net pay with no contribution and no IRG, following the DGI exemption list.

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Monthly result

Enter an amount to see the breakdown.

IRG scale on salaries (annual income, applied each month with bands divided by 12)

Annual band	Rate
0 to 240 000 DA	0%
240 000 DA to 480 000 DA	23%
480 000 DA to 960 000 DA	27%
960 000 DA to 1 920 000 DA	30%
1 920 000 DA to 3 840 000 DA	33%
above 3 840 000 DA	35%

Scale checked against the Finance Law 2022 text and the official DGI table.

Rules checked on 28 October 2026

Sources

• Official Journal no. 100 of 30 December 2021: Law 21-16 (Finance Law 2022), art. 31, IRG scale and abatements (official)
• DGI: IRG on salaries and wages (page updated 26 March 2024) (official)
• DGI: official monthly IRG table for salaries (TABLE IRG 2022) (official)
• Official Journal no. 88 of 31 December 2025: Law 25-17 (Finance Law 2026), art. 11 (CIDTA art. 104: salary part unchanged) (official)
• CNAS: employer area (contribution rates 25% + 9% + 0.5%, contribution base) (official)
• Official Journal no. 1 of 8 January 2026: Presidential Decree 26-01 (minimum wage: 24,000 DA/month) (official)

Assumptions

• Annual IRG scale (0% up to 240,000 DA, then 23%, 27%, 30%, 33%, 35%) applied each month with the bands divided by 12 (direct taxes code, art. 104, as written by the Finance Law 2022; the salary part stayed unchanged in the Finance Laws 2023, 2025 and 2026).
• 40% abatement on the tax, bounded between 1,000 and 1,500 DA a month; full exemption up to 30,000 DA; second abatement between 30,000 and 35,000 DA (general case) or 42,500 DA (disabled workers).
• Taxable income = gross minus the 9% CNAS employee contribution (which includes the pension share), as the DGI states. CNAS: 25% employer, 9% employee, 0.5% social works. SNMG: 24,000 DA a month since 1 January 2026.
• The calculation reproduces the official DGI table line by line (taxable incomes from 20,000 to 330,000 DA in 10 DA steps, general and special cases), to within 0.1 DA.
• To verify: how employers round the taxable income (the DGI table goes in 10 DA steps) and the exact IRG treatment of panier and transport allowances.

Cases not covered

• Bonuses and back pay of a period other than monthly (10% withholding), part-time lecturing and occasional activities (10% or 15% final withholding).
• Benefits in kind (article 71 of the code was amended by Finance Law 2026, art. 7), residence and isolation allowances capped at 70% of base pay, wages under youth employment programmes, special contribution regimes (home workers, artists and authors).
• Retirement pensions, foreigners and non-residents, tax treaties.
• Part-time work, partial months, salaries below the SNMG, overtime.
• Employer-specific deductions (health plan, union dues, advances, loans) and total employer cost.
• The monthly withholding is not always the final tax if you have other income or several employers: see the annual return with your tax inspection.

General information, not legal or tax advice. Rules can change: check the date above.