What are the turnover ceilings?

500 000 MAD a year for commercial, industrial and artisanal activity, and 200 000 MAD for services. Above the ceiling the activity moves to the ordinary tax regime — the percentage here no longer applies.

Is this the same as income tax?

No. The auto-entrepreneur regime replaces income tax with a percentage of turnover, so a loss-making year still carries a charge. This page estimates that charge only.

Can I deduct expenses?

Not under this regime: the percentage is applied to turnover before any expense. That is why it is cheap to file and expensive to ignore.

Why do you show a date with the rates?

Because rates and ceilings are policy, not constants. The page names the table period it used so you can check it against the DGI’s current publication.

Auto-entrepreneur

Auto-entrepreneur tax estimator

Q: What is the auto-entrepreneur tax rate in Morocco?

It is a turnover tax, not an income tax: 1 % of turnover for commercial, industrial and artisanal activity, and 2 % for services. It is declared monthly or quarterly.

1 % of turnover for commercial, industrial and artisanal activity; 2 % for services — with the annual ceiling and the amount to set aside each month. Calculated in your browser.

Computed instantly in your browser — your numbers are never sent to a server, stored, or used to train anything. Results are illustrative, not financial advice.

Turnover for the year

Activity

How you declare

Date to use for the rates

Rates in force from Jan 1, 2023: 2 % of turnover, ceiling MAD 200,000 a year.

Annual ceiling usedMAD 0 / MAD 200,000

MAD 200,000 left under the ceiling.

Turnover tax for the year

MAD 0

2 % of MAD 0

Set aside each month: MAD 0
Each quarterly filing: MAD 0
Your chosen cadence: Quarterly

Keep this in your workspaceSmartJib carries the same dated rate table, sets the amount aside from your own turnover, and reminds you before each filing.

Estimate for planning, not tax advice. The rates and ceilings are the DGI’s published figures for the period named below; confirm your own declaration with the DGI or an accountant.

Rates as published by the Direction Générale des Impôts — régime de l'auto-entrepreneur, table period from Jan 1, 2023.