Moroccan taxation
Auto-entrepreneur
Simplified Moroccan tax status for individuals: a flat-rate tax on turnover and streamlined formalities to start selling online.
The auto-entrepreneur status is a simplified Moroccan tax regime designed for individuals who run a small commercial or services activity. It relies on a final flat-rate tax calculated on the turnover collected: 0.5% for commercial, industrial and craft activities, and 1% for service provision. Annual turnover is capped at MAD 500,000 (MAD 200,000 for services).
Example: you start selling clothing on Wasal from home. This status lets you invoice legally, with a simple quarterly return filed through the dedicated portal, without full accounting. You are also exempt from VAT as long as you remain within this regime.
If you exceed these thresholds, you must switch to another status (professional IR or a company). Contact the DGI or your accountant to prepare the transition.