🧑💻 For freelancers, craftspeople and small traders
🧑💻 Morocco auto-entrepreneur simulator
Estimate the flat-rate tax (0.5% or 1% of turnover), the 30% withholding above 80,000 DH with a single client, the quarterly CNSS contribution and your net income, then compare with a salary. 2026 rules.
Quarterly breakdown
Turnover is spread evenly over the 4 quarters. In reality, each quarter is declared and paid on what you actually received.
| Quarter | Turnover | Flat-rate tax | CNSS band | CNSS |
|---|
What if you were an employee?
Run the detailed salary calculation →
Your obligations, in short
- Register with the National Auto-Entrepreneur Register (national portal ae.gov.ma or a Barid Al-Maghrib branch).
- Declare your turnover every quarter, even when it is zero, and pay the tax and the CNSS contribution at the same time.
- Pay at least 300 DH of CNSS per quarter, even without turnover: it funds your health insurance (AMO).
- Issue invoices with your identifiers (tax ID, ICE) and keep proof of your receipts.
- Watch the ceiling: 500,000 DH for commerce, industry and crafts, 200,000 DH for services.
- Tell your business clients about the 80,000 DH rule: above it, they withhold 30% on the excess.
How the calculation works
- Flat-rate tax: 0.5% of the turnover received for a commercial, industrial or craft activity, 1% for services. It replaces income tax: no progressive scale.
- 80,000 DH rule (services): the part of annual turnover made with a single client above 80,000 DH is subject to a final 30% withholding tax; the rest stays at 1%.
- CNSS contribution: a flat amount per quarter, set by band according to the quarter's flat-rate tax (table below). The simulator applies the band to the total declared turnover.
- Net income: turnover minus the tax, the withholding, the CNSS and your business expenses.
| Band | Quarterly flat-rate tax | Quarterly CNSS |
|---|---|---|
| T1 | 0 – 125 DH | 300 DH |
| T2 | 125 – 250 DH | 390 DH |
| T3 | 250 – 625 DH | 570 DH |
| T4 | 625 – 1 250 DH | 720 DH |
| T5 | 1 250 – 2 500 DH | 1 050 DH |
| T6 | 2 500 – 6 250 DH | 1 500 DH |
| T7 | 6 250 – 12 500 DH | 2 250 DH |
| T8 | > 12 500 DH | 3 600 DH |
Sources: General Tax Code (articles 42 bis, 42 ter and 73-II-G-8°), national auto-entrepreneur portal (ae.gov.ma) and the CNSS scale published in its FAQ. Rules in force in October 2026; the CNSS scale can be revised by decree. Estimate: your declaration on the official portal is authoritative.
Updated: October 2026.
Frequently asked questions
Can I earn more than 80,000 DH from one client?
Yes, it is not forbidden. But for services, the part above 80,000 DH a year with that client is no longer taxed at 1%: it is subject to a 30% withholding made by the client. Above a certain volume, a company may become more worthwhile.
What happens if I exceed the ceiling?
A one-off excess is tolerated. If it happens again, you may lose the status and move to another tax regime. The simulator warns you as you get close to the ceiling.
Does CNSS cover my health?
The quarterly contribution gives you and your family the right to compulsory health insurance (AMO), as long as your payments are up to date.
Are my expenses deductible?
No. The tax is calculated on the turnover received, with no deduction for costs. It is simple, but not worthwhile if your expenses are high: compare with a company.
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