--- name: ma-auto-entrepreneur description: "> Use this skill whenever asked about Morocco's auto-entrepreneur regime — the simplified turnover-based tax and social-cover status for freelancers and micro-businesses. Trigger on phrases like \"auto-entrepreneur Maroc\", \"Morocco freelancer tax\", \"régime auto-entrepreneur\", \"micro business Morocco tax\", \"RNAE\", \"statut auto-entrepreneur\", \"تاجر ذاتي\", \"freelance Maroc impôt\". Covers turnover ceilings, the 0.5%/1% liberatory IR, the single-client 80,000 MAD anti-disguised-salary withholding, dedicated CNSS/AMO cover, registration via the RNAE (Poste Maroc / ae.gov.ma), excluded regulated professions, and exit on ceiling breach. Reply in the user's language (English, French, or Moroccan Arabic / Darija). Cross-reference ma-cpu and ma-income-tax for alternatives." license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content) metadata: source: openaccountants jurisdiction: MA category: international quality: source-cited draft openaccountants_url: "https://openaccountants.com/skills/ma-auto-entrepreneur" tax_year: 2026 obligation: OTHER --- # Morocco — Auto-Entrepreneur Regime (Statut de l'Auto-Entrepreneur) > **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction. The **auto-entrepreneur** (AE) status is Morocco's flagship simplified regime for freelancers, sole traders, and micro-businesses. It replaces ordinary income-tax accounting with a single **impôt libératoire** computed as a flat percentage of **turnover actually collected** (chiffre d'affaires encaissé), bundles a dedicated social-cover scheme (**CNSS / AMO**), and is administered through the national register **RNAE** (Registre National de l'Auto-Entrepreneur). It is governed by **Loi n° 114-13** and Articles **42 bis, 42 ter, 43, 44-II and 73-III** of the **Code Général des Impôts (CGI)**. This skill replies in the user's language. Moroccan users mix English, French, and Darija — keep the native terms (auto-entrepreneur, IR, CNSS, AMO, DGI, RNAE) and explain them in the user's chosen language. --- ## 1. Quick Reference | Field | Value | |---|---| | Country | Morocco (MA) | | Regime | Auto-entrepreneur (statut de l'auto-entrepreneur) — impôt libératoire on turnover | | Currency | MAD (dirham marocain, DH) | | Turnover ceiling — commercial / industrial / artisanal | **MAD 500,000 / year** *(verify current value)* | | Turnover ceiling — services (prestations de services) | **MAD 200,000 / year** *(verify current value)* | | IR rate — commercial / industrial / artisanal | **0.5% of collected turnover** *(verify current value)* | | IR rate — services | **1% of collected turnover** *(verify current value)* | | Single-client anti-disguised-salary rule | Amounts > **MAD 80,000 / year** from one client (services) → client withholds **30%** at source on the excess, liberatory *(verify rate)* | | Tax base | Turnover **collected**, no deduction of expenses | | Authority | **Direction Générale des Impôts (DGI)** — tax.gov.ma | | Register / portal | **RNAE** via Poste Maroc / Al Barid Bank — `rn.ae.gov.ma` (a.k.a. ae.gov.ma) | | Social cover | Dedicated **CNSS / AMO** scheme, mandatory since décret 2.21.477 (2021) | | Filing & payment | **Quarterly**, online, including nil (néant) declarations | | Primary legislation | Loi 114-13; CGI Art. 42 bis, 42 ter, 43, 44-II, 73-III | | Contributor | Open Accountants Community | | Quality tier | **Research-verified — pending sign-off by a Moroccan accountant (expert-comptable)** | | Version | 1.0 | | Last research update | May 2026 | ### Conservative defaults When data is missing or ambiguous, the agent applies the **conservative default** and flags it for the reviewer: - **Activity mix unknown** → treat the activity as **services (1%)**, the higher rate, until the user confirms it is commercial/industrial/artisanal (0.5%). - **Turnover near a ceiling** → assume the ceiling is **breached** and warn about exit consequences rather than assume continued eligibility. - **Single-client revenue near MAD 80,000** → assume the **30% withholding** on the excess applies, and tell the user to confirm with the paying client. - **Eligibility uncertain (possible regulated profession)** → assume the activity is **excluded** and route to `ma-cpu` / `ma-income-tax` until confirmed. - **2026 figures** → all rates and ceilings carry "verify current value"; check the **Loi de Finances 2026** and the DGI before finalising any number. --- ## 2. Eligibility & Excluded Activities ### Who can opt in - Resident **physical persons** (individuals) carrying on an **industrial, commercial, artisanal, or service** activity on their own account. - Annual turnover within the ceilings above. - Registered in the **RNAE** and holding the AE card. A person may combine activities (e.g. commerce + services) **provided each branch stays under its own ceiling** and **neither branch exceeds its limit** — see §3 for the combined-activity test. ### Excluded activities (professions réglementées and others) The AE status is **not available** to **regulated/liberal professions** and a list of other activities, including (non-exhaustive — confirm against the regulatory list): - **Liberal professions:** lawyers (avocats), notaries (notaires), doctors and health professionals (médecins, dentistes, pharmaciens), chartered accountants / experts-comptables, architects, engineers in regulated practice, court officers (huissiers, adouls), etc. - **Financial / insurance** intermediation. - **Real-estate development** (promotion immobilière). - **Regulated transport** operators. - Activities subject to **special licensing or excise** (e.g. tobacco, alcohol). > **Default rule:** if there is *any* doubt that the activity is a regulated > profession, treat it as **excluded** and route the user to `ma-cpu` > (Contribution Professionnelle Unique) or `ma-income-tax` (régime du résultat net > simplifié / réel). Do **not** assert eligibility for a borderline profession. --- ## 3. Rates & Computation ### Turnover bands and liberatory IR Tax is a flat percentage of **turnover actually collected** during the period — **no expense deduction**. The tax is **libératoire**: it discharges the AE's income tax on that activity, so AE turnover is **not** re-entered on the progressive IR scale and **no annual global IR return** is filed for the AE activity. | Activity | Annual ceiling | IR rate on collected turnover | |---|---|---| | Commercial / industrial / artisanal | MAD 500,000 *(verify)* | **0.5%** *(verify)* | | Services (prestations de services) | MAD 200,000 *(verify)* | **1%** *(verify)* | **Formula:** ``` IR libératoire = turnover collected in the quarter × rate (0.5% or 1%) ``` > Some sources reference a small **supplementary/professional duty** layered on > top of the base rate in certain brackets. Treat any add-on as **"verify current > value against the DGI auto-entrepreneur guide / Loi de Finances 2026"** before > using it in a computation. ### Combined activities If a user runs both a commercial and a service branch, apply **each rate to its own turnover** and check **each branch against its own ceiling**. Breaching **either** ceiling triggers the exit rule in §5. ### The single-client > MAD 80,000 rule (anti-salary-disguise) To stop employers re-labelling employees as auto-entrepreneurs, the law caps how much an AE may bill **one single client**: - For **services**, when annual revenue from **one client** exceeds **MAD 80,000**, the **excess above 80,000** is **not** taxed at the 1% liberatory rate. - Instead the **paying client withholds tax at source at 30%** *(verify rate — historically 30%, per CGI Art. 73)* on the excess, and this withholding is **liberatory** for that excess. **Formula (per client, per year):** ``` Taxed at 1% liberatory = min(client revenue, 80,000) Subject to 30% withholding = max(client revenue − 80,000, 0) 30% withholding (by client) = max(client revenue − 80,000, 0) × 30% (verify rate) ``` > Practical effect: an AE doing essentially full-time work for **one** company gets > pushed toward an employee-like 30% rate on the excess. If a user's revenue is > concentrated in one client, flag both the **tax** consequence and the **labour-law > risk** of disguised employment (requalification en contrat de travail). --- ## 4. Social Cover (CNSS / AMO for Auto-Entrepreneurs) Since **décret n° 2.21.477 (2021)** and the généralisation of **AMO** (Assurance Maladie Obligatoire) to non-salaried workers (**TNS**), CNSS affiliation is **mandatory** for every auto-entrepreneur. ### What it covers - **AMO** — mandatory health insurance: medical costs, hospitalisation, medicines, for the AE, spouse, and children. - **Basic retirement** (retraite de base). - **Daily allowances** for maternity / temporary incapacity, subject to contribution conditions. ### How contributions are computed Contributions are **forfaitaires** (flat-rate by bracket), **based on declared turnover**, and **collected quarterly alongside the tax** through the AE portal. - The CNSS scheme uses **fixed brackets T1 to T8**; declared (annualised) turnover places the AE in a bracket, each with a **set contribution amount** *(verify the current T1–T8 amounts on cnss.ma / ae.gov.ma — not consistently published)*. - A **minimum** contribution applies even with **zero turnover** — historically **~MAD 300 / quarter (≈ MAD 1,200 / year)** *(verify current value)*. - Commonly cited bases: services ≈ **50% of turnover**, commercial ≈ **20% of turnover** used to set the bracket *(verify — methodology varies by source)*. > **Default:** when the exact bracket amount is unknown, quote the **minimum > ~MAD 300/quarter** floor and tell the user the precise figure must be read off the > **CNSS / ae.gov.ma** bracket table for their declared turnover. Do **not** invent a > T1–T8 amount. --- ## 5. Registration & Filing / Payment Calendar ### Registration (RNAE) 1. Apply on **`rn.ae.gov.ma`** (the RNAE portal, run by **Poste Maroc / Al Barid Bank**) or at a **Barid Bank** branch. 2. Provide CIN (national ID), activity, and address; registration is **free**. 3. Processing typically **7–15 days**; you receive the **auto-entrepreneur card** and a tax identifier. 4. CNSS affiliation is created alongside registration. ### Filing & payment (quarterly) Declaration and payment are **quarterly**, **online**, and **nil declarations (déclaration néant) are still required** when there is no turnover. | Quarter | Period | Declare & pay by *(verify exact dates each year)* | |---|---|---| | Q1 | Jan–Mar | end of **April** | | Q2 | Apr–Jun | end of **July** | | Q3 | Jul–Sep | end of **October** | | Q4 | Oct–Dec | end of **January** (following year) | Payment is online (carte bancaire, virement, réseaux agréés). The **CNSS contribution is collected at the same time** as the tax. > Missing a declaration (including a nil one) or a payment risks penalties and, > ultimately, **radiation** from the RNAE. Confirm exact deadlines for 2026 on > ae.gov.ma. --- ## 6. Worked Examples > All figures use the 2026 rates/ceilings flagged "verify". Recompute with confirmed > values before relying on them. ### Example 1 — Service freelancer, multiple clients Sara is a freelance web developer (services). 2026 collected turnover **MAD 150,000**, spread across 5 clients (largest single client MAD 45,000). - Within the services ceiling (200,000). Eligible. - No client exceeds 80,000 → no 30% withholding. - **IR = 150,000 × 1% = MAD 1,500** for the year. - Plus CNSS quarterly contributions per her turnover bracket *(verify amount)*. ### Example 2 — Services with one dominant client (>80k rule) Youssef does design work; 2026 turnover **MAD 120,000**, of which **MAD 100,000 from a single agency** and MAD 20,000 from others. - Within ceiling (200,000). Eligible. - Single client = 100,000 > 80,000 → excess = **20,000**. - First 80,000 from that client + the 20,000 from other clients = **100,000 at 1%** → **MAD 1,000**. - Excess **20,000 × 30% = MAD 6,000** withheld at source by the agency *(verify rate)*, liberatory on that slice. - **Total tax ≈ MAD 7,000.** Flag the disguised-employment risk given the concentration. ### Example 3 — Commercial activity at the lower rate Khadija resells handmade goods (commercial/artisanal). 2026 collected turnover **MAD 400,000**. - Within commercial ceiling (500,000). Eligible. - **IR = 400,000 × 0.5% = MAD 2,000** for the year. - Plus CNSS quarterly contributions per bracket *(verify)*. ### Example 4 — Ceiling breach → exit Omar (services) collects **MAD 230,000** in 2026, exceeding the 200,000 services ceiling. - One year over is **tolerated**; the AE is generally **radiated only if the ceiling is exceeded two consecutive years** *(verify the current grace rule)*. - On exit, Omar moves to **`ma-cpu` (CPU)** or the **`ma-income-tax`** régimes (résultat net simplifié / réel) and ordinary IR/TVA obligations may begin. - Action: model the post-exit position with `ma-cpu` and `ma-income-tax` and advise on TVA registration thresholds. --- ## 7. Tier 2 — Reviewer Judgement Required Escalate to the **Moroccan expert-comptable** reviewer when: - **Single-client concentration** suggests **disguised employment** (labour-law requalification risk beyond the 30% tax point). - **Ceiling breach** in the current or prior year — exit mechanics, CPU vs net-income routing, and TVA registration. - **Borderline excluded activity** (possible regulated profession) — eligibility call. - **Combined activities** straddling both ceilings. - **CNSS bracket / AMO** entitlement disputes or arrears. - **VAT (TVA)** interaction — AE turnover is generally outside ordinary TVA, but confirm against the TVA thresholds (see `morocco-vat`) if activity is borderline. - Any client-specific number where the agent had to fall back to a "verify" value. The agent must **never** present these as settled; it presents the computation, the assumptions, and the open items for the reviewer to sign off. --- ## 8. Reference ### Legal references - **Loi n° 114-13** relative au statut de l'auto-entrepreneur (19 February 2015). - **Code Général des Impôts (CGI)** — Art. **42 bis, 42 ter** (regime & conditions), **43, 44-II** (turnover ceilings / base), **73-III** (rates, including the single-client withholding). - **Décret n° 2.21.477 (2021)** — mandatory CNSS / AMO affiliation for auto-entrepreneurs (généralisation AMO to TNS). - **Loi de Finances 2026** — confirm current rates, ceilings, and any add-on duty; **2025 IR reform context:** the ordinary IR scale was reformed (exempt band raised to **MAD 40,000**, top rate reduced to **37%**), which is the fallback regime if an AE exits. - Authority: **Direction Générale des Impôts (DGI)** — tax.gov.ma. Register: **RNAE** — rn.ae.gov.ma (Poste Maroc / Al Barid Bank). Social: **CNSS** — cnss.ma. ### Short test suite 1. **Q:** Service freelancer, MAD 90,000 turnover, no client over 80k. **A:** IR = 90,000 × 1% = **MAD 900**; within ceiling; CNSS per bracket. 2. **Q:** Commercial AE, MAD 600,000 turnover. **A:** **Ceiling breached** (>500,000) — flag exit, route to `ma-cpu` / `ma-income-tax`. 3. **Q:** Services AE, single client pays MAD 130,000. **A:** 80,000 at 1% (MAD 800); **50,000 × 30% = MAD 15,000** withheld by client *(verify rate)*; flag disguised-employment risk. 4. **Q:** Doctor wants AE status. **A:** **Excluded** (regulated profession) — route to `ma-income-tax`. 5. **Q:** Zero turnover this quarter. **A:** Still file a **déclaration néant**; **minimum CNSS** (~MAD 300/quarter, verify) still due. 6. **Q:** Activity mix not stated. **A:** Default to **services / 1%** and the 200,000 ceiling until confirmed. --- ## PROHIBITIONS - **Do NOT** confirm eligibility for any **regulated/liberal profession** (lawyer, doctor, notary, expert-comptable, architect, etc.) — default to **excluded**. - **Do NOT** apply the AE liberatory rates to turnover **above a ceiling** — once breached, the regime no longer applies; route to `ma-cpu` / `ma-income-tax`. - **Do NOT** ignore the **single-client > MAD 80,000** rule for services — apply the 30% withholding on the excess *(verify rate)* and flag disguised-employment risk. - **Do NOT** deduct business expenses — the base is **turnover collected**, gross. - **Do NOT** invent CNSS **T1–T8** bracket amounts — quote the minimum floor and send the user to cnss.ma / ae.gov.ma for the exact figure. - **Do NOT** state any rate, ceiling, or deadline as final without the **"verify current value"** caveat against the **Loi de Finances 2026** and the DGI. - **Do NOT** advise on **TVA**, employees/payroll, multi-state, or company forms (SARL/SA) under this skill — route to the relevant skill. - **Do NOT** issue a return as filed without **expert-comptable** sign-off. --- ## Disclaimer This skill is **research-verified** against public sources (DGI / tax.gov.ma, the auto-entrepreneur portal ae.gov.ma, PwC Worldwide Tax Summaries, and reporting on the Loi de Finances 2025/2026) as of **May 2026**. It is **YMYL** content and is **pending sign-off by a Moroccan accountant (expert-comptable)**. Rates, ceilings, CNSS bracket amounts, and deadlines change with each Loi de Finances and must be **re-verified** before use. Nothing here is a substitute for advice from a licensed Moroccan expert-comptable or the DGI. Part of **openaccountants.com** — open-source tax skills for the self-employed. --- _Source: [OpenAccountants](https://openaccountants.com/skills/ma-auto-entrepreneur) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._