As of 2026, Morocco's auto-entrepreneur status remains a popular choice for freelancers due to its simplified administrative and tax framework. The regime, managed by the Moroccan government, allows individuals to declare their income and pay a fixed percentage based on their activity category.
For 2026, the annual turnover thresholds have been updated. For commercial, industrial, and artisanal activities, the threshold is 2,000,000 Moroccan dirhams (MAD). For service activities and liberal professions, the threshold is 500,000 MAD. These figures were confirmed by the Moroccan General Tax Code and the Ministry of Economy and Finance.
Tax rates remain progressive: 0.5% for commercial activities, 1% for service activities, and 2% for liberal professions. Social security contributions, managed by the CNSS, are set at 20% of the taxable base, which is 75% of turnover, with a minimum contribution of 1,500 MAD per year.
It is important to note that exceeding the thresholds for two consecutive years results in the loss of the auto-entrepreneur status and a switch to the regular tax regime. Additionally, auto-entrepreneurs must register with the CNSS and file quarterly declarations via the official platform.
For the most current information, it is recommended to consult the official website of the Moroccan tax administration (Direction Générale des Impôts) or the CNSS.
