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Morocco auto-entrepreneur simulator

Enter the turnover you actually collected: the simulator estimates your income tax and the room left under the ceiling, and flags risky situations, with the articles of the General Tax Code (CGI).

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Activity

Ceiling of 200,000 MAD of turnover collected per year; tax of 1% (CGI, art. 42 ter and 73-III).

Turnover collected

Only amounts actually received count, not invoices issued and unpaid (CGI, art. 42 bis).

MAD
MAD

To know whether the ceiling has been exceeded two years in a row.

Major clients (optional)

For a single client, the part of your services collected above MAD 80,000.00 in the year is taxed through withholding tax by that client.

    Turnover collectedMAD 120,000.00
    Ceiling for the activityMAD 200,000.00
    Ceiling used60 %
    Left before the ceilingMAD 80,000.00
    Tax baseMAD 120,000.00
    Income tax (1%)MAD 1,200.00

    Social contributions (CNSS, AMO) are not calculated here: their scale is not included until it has been verified against an official source.

    The calculation runs in your browser: nothing you enter is sent or stored.

    What is the tax calculated on?

    The auto-entrepreneur is taxed on annual turnover collected, that is, the amounts actually received during the year (CGI, art. 42 bis). An invoice issued but not yet paid does not count. Income tax rates (art. 73-III): 0.5% for commercial, industrial and craft activities, 1% for services. The tax is final (in full discharge).

    Turnover ceilings

    The scheme is available by option, up to turnover collected of 500,000 MAD per year for commercial, industrial and craft activities, and 200,000 MAD for service providers (CGI, art. 42 ter). Some professions are excluded: their list is set by regulation.

    The 80,000 MAD rule with a single client

    When annual turnover from services performed for a single client exceeds 80,000 MAD, the excess is subject to income tax through withholding tax applied by that client, at a rate of 30% (CGI, art. 42 bis, 45 bis and 73-II-G-8°). The withholding is made by clients that are legal entities or individuals taxed under the actual or simplified net income scheme (art. 157-II).

    What if I exceed the ceiling?

    The option remains valid as long as turnover collected does not exceed the ceiling for two consecutive years (CGI, art. 43-4°). Beyond that, you move to the actual net income scheme, unless you opt for the simplified net income scheme or the single professional contribution.

    Filing and paying

    Turnover collected is declared, as you choose, every month or every quarter, before the end of the month following the month or quarter of collection; the tax is paid within the same deadline, to the designated body (CGI, art. 82 bis and 173-II).

    Does the auto-entrepreneur charge VAT?

    The CGI title on VAT does not expressly mention the auto-entrepreneur. In principle, small manufacturers and service providers whose turnover does not exceed 500,000 MAD are exempt (art. 91-II-3°, with the possibility to opt in, art. 90) and retailers are only liable from 2,000,000 MAD (art. 89-I-2°-b). Some liberal professions, however, are taxable whatever their turnover (art. 89-I-12°). Have your situation confirmed.

    What about social contributions?

    The auto-entrepreneur must join the social security scheme (CGI, art. 42 ter). CNSS and AMO contributions are governed by social legislation separate from tax: this simulator does not calculate them. See the official auto-entrepreneur portal or the CNSS.

    Sources

    Rules verified on 01 Nov 2026. Calculation aid: the result is an estimate that depends on your situation; it does not replace advice from an accountant or the tax administration.

    Your turnover collected, always up to date

    In BILLX, every payment received is recorded on its invoice: you track your receipts month by month and your invoices carry the auto-entrepreneur notices.

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