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Practical guide
Ceilings, tax rates, CNSS, and invoicing - everything to know, up to date for 2026.
Last updated 16 June 2026
By Salah Eddine Boussettah - Founder & CEO, Marrakech
The auto-entrepreneur status, created by law 114-13, allows simplified self-employment in Morocco. Annual turnover must not exceed 500,000 MAD for commercial, industrial or artisanal activities, and 200,000 MAD for services. Tax is a liberatory rate of 0.5% (commerce/industry/crafts) or 1% (services) on turnover. CNSS-AMO affiliation has been mandatory since 2021. Since the 2023 Finance Law, the portion of turnover above 80,000 MAD with a single client (services) is subject to a 30% withholding. The auto-entrepreneur must issue compliant invoices - and will be covered by 2026 e-invoicing.
A simplified status for self-employment
The auto-entrepreneur status was created by law 114-13 to let individuals run an independent activity with lighter formalities and simplified taxation.
It targets small activities - freelancers, craftspeople, sole traders - that stay under the turnover ceilings. Registration is done with the national auto-entrepreneur register (the ae.gov.ma portal and partner agencies).
Its advantages: light bookkeeping, a reduced tax levied on turnover, and social coverage via the CNSS. In return, ceilings and obligations to respect.
Turnover ceilings and liberatory rate
The regime depends on your activity type and your annual turnover.
| Activity | Annual ceiling | Liberatory rate (income tax) |
|---|---|---|
| Commerce, industry, crafts | 500,000 MAD | 0.5% of turnover |
| Services | 200,000 MAD | 1% of turnover |
Since the 2023 Finance Law, the portion of turnover above 80,000 MAD earned with a single client in a year (services) is subject to a 30% withholding on the excess. This measure aims to prevent the use of fake auto-entrepreneurs in place of employees.
If you exceed the ceilings for two consecutive years, you lose the auto-entrepreneur status and move to the ordinary regime (registration, VAT, professional tax, higher social contributions).
What you must comply with
Register with the national auto-entrepreneur register (ae.gov.ma portal or partner agencies) to obtain the status and its identifier.
Declare turnover regularly (monthly or quarterly) and pay the corresponding liberatory rate, even with no income.
Affiliation to the CNSS for health coverage (AMO) has been mandatory since 2021.
Issue invoices carrying the mandatory fields (identity, ICE, numbering, etc.) for each sale or service.
Compliant invoices, VAT-free if not registered
The auto-entrepreneur must issue invoices carrying the mandatory fields: their identity and ICE, the customer's, a sequential number, the date, the description and price. If not VAT-registered, the invoice is issued without VAT, with the corresponding note.
With 2026 e-invoicing, the auto-entrepreneur will be required to issue invoices in a structured format (UBL 2.1). A suitable tool makes complying effortless - and avoids errors on fields or numbering.
Invoicing, made simple
Hisab is a great fit for auto-entrepreneurs who want compliant invoices without complexity:
The essentials about the auto-entrepreneur
500,000 MAD per year for commercial, industrial or artisanal activities, and 200,000 MAD per year for services.
A liberatory rate levied on turnover: 0.5% for commerce, industry and crafts, and 1% for services.
For services, the portion of turnover above 80,000 MAD with a single client in a year is subject to a 30% withholding on the excess (2023 Finance Law, anti-abuse measure).
If not VAT-registered, they invoice without VAT, adding the corresponding note. The other mandatory fields (ICE, numbering, etc.) still apply.
Yes, progressively. The auto-entrepreneur will need to issue invoices in the required structured electronic format (UBL 2.1), like other businesses.
This guide reflects publicly available information as of the date above. For binding rules, always consult the official sources:
Hisab is an independent e-invoicing software provider and is not affiliated with, or endorsed by, the DGI. This information is not tax advice.
Hisab generates compliant invoices (with or without VAT), ready for 2026, in a few clicks. Free trial.