Morocco auto-entrepreneur tax and CNSS calculator 2026

Enter the turnover you collected in the quarter: the tool works out the income tax (0.5% or 1%), the CNSS/AMO contribution paid with it and the filing deadline, and warns you before the annual ceiling or the 80,000 MAD per-client rule. Rates from the 2026 General Tax Code.

0.5% or 1% income tax on collected turnover, final tax
CNSS/AMO contribution 300 to 3,600 MAD a quarter, paid with the tax
500,000 and 200,000 MAD ceilings with a warning before you cross them
The 80,000 MAD rule per client, the 30% withholding explained

To pay for this quarter

Turnover this year

Good to know. An estimate for guidance. The CNSS contribution is worked out from the tax of the quarter you enter, as in the ae.gov.ma table; the exact amount is the one shown when you file. Assumption: the part a client withheld at 30% is not taxed a second time at 1% (article 42 bis puts it under withholding).

Rates and ceilings in 2026

Activity	Tax rate	Annual ceiling	80,000 MAD per-client rule
Trade, industry, crafts	0.5%	500,000 MAD	Does not apply
Services	1%	200,000 MAD	Surplus withheld at 30% by the client

CNSS/AMO contribution per quarter

The droit complémentaire (health insurance and pension) is paid with the tax. The amount depends on the quarter’s income tax.

Band	Tax for the quarter	Contribution per quarter	Per year
1	up to 125 MAD	300 MAD	1,200 MAD
2	up to 250 MAD	390 MAD	1,560 MAD
3	up to 625 MAD	570 MAD	2,280 MAD
4	up to 1,250 MAD	720 MAD	2,880 MAD
5	up to 2,500 MAD	1,050 MAD	4,200 MAD
6	up to 6,250 MAD	1,500 MAD	6,000 MAD
7	up to 12,500 MAD	2,250 MAD	9,000 MAD
8	over 12,500 MAD	3,600 MAD	14,400 MAD

How auto-entrepreneur tax works in Morocco: 2026 guide

Morocco's auto-entrepreneur scheme (statut d'auto-entrepreneur) is the lightest legal way to run a one-person business: you pay a small percentage of what you actually collect, plus a CNSS contribution set by band, and you file every quarter online. The maths is short, but three rules catch people out: the minimum CNSS contribution, the annual ceiling and the 80,000 MAD per-client rule. This guide walks through the calculation step by step, with examples produced by the calculator above, under the 2026 General Tax Code.

Nothing changed for rates and ceilings in 2026: the 2026 edition of the code keeps them as they were. The last significant change is the per-client rule brought in by the 2023 finance law.

How to calculate the tax, step by step

Add up what you collected in the quarter. The base is turnover collected (article 42 bis), not invoiced: a September invoice paid in October counts in the October quarter.
Apply your activity's rate: 0.5% for trade, industry and crafts, 1% for services (article 73-III). That is the quarter's income tax, and it is final.
Find your CNSS band in the table above from that tax. The contribution, called the droit complémentaire, pays for health insurance and a pension, and runs from 300 to 3,600 MAD per quarter.
Add the two together: that is what you declare and pay on ae.gov.ma before the end of the month after the quarter.

Keep a running total for the year as well: the ceiling is measured against everything collected since 1 January, not against one quarter.

Worked examples for 2026

Freelancer selling services, 45,000 MAD collected in Q3. Tax at 1%: 450 MAD. A tax of 450 MAD sits in band 3 (up to 625 MAD), so the contribution is 570 MAD. Total: 1,020 MAD, to pay before 31 October 2026.

Shop owner, 120,000 MAD collected in the quarter. Tax at 0.5%: 600 MAD, also band 3, so a 570 MAD contribution and 1,170 MAD in total.

A quiet quarter, 10,000 MAD of services. Tax: 100 MAD, band 1, contribution 300 MAD, total 400 MAD. When turnover is low, the CNSS contribution weighs more than the tax itself, so budget for it from day one.

Quarterly filing: 2026 deadlines

Turnover is declared every quarter, or every month if you chose monthly filing, and you pay at the same time (article 82 bis). The deadline is the end of the month after the period:

Quarter	File and pay before
Q1 (January to March) 2026	30 April 2026
Q2 (April to June) 2026	31 July 2026
Q3 (July to September) 2026	31 October 2026
Q4 (October to December) 2026	31 January 2027

Filing late can cost more than the tax on a small quarter: the portal adds 5% for a declaration up to 30 days late and 15% after that, plus late payment penalties. Set a reminder a few days before each date rather than waiting for the last day.

The 200,000 or 500,000 MAD ceiling: what happens if you pass it

Yearly collected turnover must stay under 500,000 MAD for trade, industry and crafts, and 200,000 MAD for services (article 42 ter). One year above the ceiling does not end the scheme. Two years in a row move you to the real net income regime on the following 1 January, unless you opt for the simplified regime or the single professional contribution, and you cannot return to auto-entrepreneur status (article 43-4°).

Example: a freelancer who has already collected 150,000 MAD and collects 45,000 MAD in Q3 reaches 195,000 MAD, 97.5% of the ceiling, with only 5,000 MAD of room left for the last quarter. The calculator warns you from 80% of the ceiling, so you have time to talk to an accountant and, if needed, prepare a move to another regime.

The 80,000 MAD same-client rule

Since the 2023 finance law, a service provider who works mostly for one client pays more. Above 80,000 MAD of yearly turnover with that client, the surplus is no longer taxed at 1%: it is subject to a 30% withholding, made by the client itself when it is a company or an individual under the real or simplified net income regime (articles 42 bis, 73-II-G-8° and 157-II).

With 120,000 MAD billed to the same client in a year, the surplus is 40,000 MAD: 12,000 MAD withheld instead of 400 MAD, so 11,600 MAD more. If your work depends on one big client, run this number before you set your prices. Trade, industry and crafts are not affected.

Who can become an auto-entrepreneur in Morocco

The scheme is for individuals running an activity on their own account (article 42 bis). Two conditions come on top of the ceiling: you must join the social security scheme (article 42 ter), and you choose the regime when you file your declaration of existence with the designated body, through the national portal ae.gov.ma (article 44-II).

Some professions are excluded by decree 2-15-263, including architects, lawyers, accountants, hotel owners and printers. Check the list before registering: an excluded activity falls under another tax regime.

Common mistakes

Declaring what you invoiced instead of what you collected. Only money actually received in the period counts.
Leaving CNSS out of the budget. The lowest band is 300 MAD per quarter, 1,200 MAD a year.
Checking the ceiling quarter by quarter. It is yearly: add up every quarter of the year.
Ignoring the 80,000 MAD rule when one client makes up most of your service work.
Skipping proper invoices. Article 145 does not bind auto-entrepreneurs (paragraph XI), but a business client needs a proper invoice in its name to deduct the expense (article 146). Our free invoice generator with ICE makes one in a few minutes.

If you are also employed, or weighing a job against the scheme, compare with the Morocco net salary calculator. To keep track of payments from your phone, our article on essential apps for Moroccan small businesses has practical ideas.

Questions about auto-entrepreneur tax in Morocco

What is the auto-entrepreneur tax rate in Morocco in 2026?

0.5% of the turnover collected for trade, industry and crafts, and 1% for services (article 73-III of the General Tax Code). These rates are final: no other income tax is due on that turnover. The 2026 edition of the code keeps them unchanged.

What is the auto-entrepreneur turnover ceiling?

500,000 MAD a year for trade, industry and crafts, 200,000 MAD for services (article 42 ter). If you pass it two years in a row, you move to the real net income regime on the following 1 January, unless you opt for the simplified regime or the single professional contribution, and you cannot return to the scheme (article 43-4°).

What does the 80,000 MAD same-client rule change?

Since the 2023 finance law, for services, the part of the yearly turnover made with one client above 80,000 MAD is taxed by a 30% withholding, made by that client when it is a company or an individual under the real or simplified net income regime (articles 42 bis, 73-II-G-8° and 157-II). Example: 100,000 MAD billed to one client leaves a 20,000 MAD surplus, so 6,000 MAD withheld instead of 200 MAD at 1%. Trade, industry and crafts are not affected.

How much is CNSS for an auto-entrepreneur?

The contribution is paid with the tax and depends on the quarter’s income tax: 300 MAD per quarter up to 125 MAD of tax, then 390, 570, 720, 1,050, 1,500, 2,250 and 3,600 MAD. Example: 20,000 MAD of services collected in the quarter gives 200 MAD of tax and a 390 MAD contribution, 590 MAD to pay.

When do I file and pay?

Every quarter, before the end of the following month: end of April, July, October and January (or every month, before the end of the next month, if you chose monthly filing). The ae.gov.ma portal adds 5% for filing up to 30 days late, then 15%, plus late payment penalties.

Sources

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