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 monthly or quarterly turnover return filed at Barid Al-Maghrib, without accounting obligations. You are also outside the scope of VAT as long as you remain within this regime.
If your turnover exceeds these thresholds for two consecutive years, you leave the regime: actual net income then applies, unless you opt for simplified net income or the single professional contribution (CPU). Contact the DGI or your accountant to prepare the transition.