Your inputs
Consulting, development, design, training, liberal professions.
Statutory ceiling: 200.000 MAD for this activity.
Results
- Discharging IR (1.0%)
- − 1.200 DH
- CNSS flat rate (annual)
- − 500 DH
- Annual net after taxes
- 118.300 DH
- Monthly net
- 9.858,33 DH
Indicative results — do not replace a chartered accountant's advice. 2026 rates, subject to change.
The auto-entrepreneur status in Morocco
What Law 114-13 says (created in 2015).
Discharging IR rate
0.5% of revenue for trade, industry and craft. 1% of revenue for services. This tax is discharging: paying these rates frees you from any other taxation on the activity (no balance sheet to file, no progressive bracket).
Revenue ceilings
500,000 MAD/year for trade, industry and craft. 200,000 MAD/year for services. Exceeding these ceilings automatically switches you to the real regime (with full accounting obligation and VAT charging).
Flat CNSS
Flat annual CNSS contribution (approximately 500 MAD/year currently, subject to change). Provides basic health coverage and retirement. Not to be confused with employer CNSS which concerns companies with employees.
Frequently asked questions
How do I register as an auto-entrepreneur?
Registration is done on the national auto-entrepreneur portal (rc.gov.ma), at CGEM or a Barid Al-Maghrib branch. You obtain an auto-entrepreneur card, an ICE and a registration in the national registry. Count 7 to 15 days and about 100 MAD in fees.
Do I have to charge VAT as an auto-entrepreneur?
No. As long as you stay below the statutory ceilings, you are exempt from VAT. Your invoices must carry the mention "VAT not applicable" (Billora displays it automatically). If you exceed the ceiling, you switch to the real regime with VAT obligation.
What happens if I exceed the ceiling during the year?
You switch to the real regime from the following fiscal year (or immediately in some cases). You must keep full accounting, file a balance sheet, charge VAT and declare your income at the progressive IR bracket. Plan the transition once you approach the ceiling.
Can I combine auto-entrepreneur and employment?
Yes. You can be employed in a company and auto-entrepreneur in parallel, provided your employment contract does not forbid it. Incomes are taxed separately (salary at IR bracket + auto-entrepreneur at discharging rate).
Does this calculator include all contributions?
It covers the discharging IR and flat CNSS (the two main obligations). It does not include any voluntary contributions (welfare, complementary retirement) or the professional tax (patente), from which you are exempt for the first 5 years.
Invoice like a pro starting today
Billora is designed for the auto-entrepreneur status: VAT-free invoices compliant with Law 114-13, real-time ceiling tracking, 80% alert, annual export for your IR filing.