The Self-Employed Status in Morocco in 2025
Introduced in 2015, the auto-entrepreneur (self-employed) status was designed to encourage entrepreneurship, facilitate access to the labour market and formalize independent activities. It provides a simplified legal and fiscal framework, ideal for launching your project with minimum constraints.
1. Who Can Benefit?
This status is open to any individual carrying out a professional activity on an individual basis. It is also accessible to partners or shareholders of companies, provided they carry out no activity there.
Important exclusions
⚠️ You cannot become self-employed if:
- You already carry out an activity subject to professional tax
- You exercise a regulated profession: architects, lawyers, doctors, accountants, notaries...
- You carry out import-export or goldsmithing activities
- Your activity is on the exclusion list set by decree
2. Revenue Thresholds 2025
To remain under this regime, your annual collected revenue must not exceed:
| Type of activity | Maximum annual threshold |
| Commercial, industrial and craft activities | 500,000 MAD |
|---|---|
| Service providers | 200,000 MAD |
> ⚠️ If you exceed these thresholds for two consecutive years, you must switch to a higher tax regime (CPU, RNS or RNR).
3. Ultra-Simplified Taxation
Rates are calculated on collected revenue and are liberatory of Income Tax (IR).
Tax rates
| Type of activity | Liberatory IR rate |
| Commercial, industrial and craft activities | 0.5% |
|---|---|
| Service providers | 1% |
Withholding tax on services
For service providers, if the revenue earned from a single client exceeds 80,000 MAD per year, the surplus is subject to withholding tax by that client.
VAT and Professional Tax
- The self-employed are outside the scope of VAT (no collection or deduction)
- Exempt from professional tax for the first 5 years of activity
4. Administrative and Social Benefits
5. Registration Procedure
Registration takes place in two steps:
Step 1: Online pre-registration
Go to the official portal rn.ae.gov.ma to complete your online pre-registration.
Step 2: Physical file submission
Within 30 days of the pre-registration, submit your complete file at a Barid Al-Maghrib (Morocco Post) counter.
Upon acceptance, you receive:
- ICE (Common Business Identifier)
- Tax Identifier (IF)
Declaration and payment
Declare your revenue and pay tax at Barid Al-Maghrib, monthly or quarterly.
6. Cancellation from the Register
You may be removed from the National Register in the following cases:
- At your voluntary request
- In case of non-declaration for two years
- In case of zero revenue for two consecutive years
- If you exceed the thresholds for two consecutive years
Self-Employed vs CPU: Comparison Table
| Criterion | Self-Employed | CPU (Individual) |
| Commercial/craft threshold | 500,000 MAD | 2,000,000 MAD |
|---|---|---|
| Services threshold | 200,000 MAD | 500,000 MAD |
| IR rate | 0.5% or 1% on collected revenue | 10% on base (revenue × coeff.) |
| Professional tax exemption | First 5 years | Permanent |
| VAT | Outside scope | Depends on activity |
| Registration | rn.ae.gov.ma + Barid Al-Maghrib | SIMPL-CPU (DGI) |
| Declaration | Monthly or quarterly | Annual (before April 1st) |
> Previously on the lump-sum regime? Since 2021, you fall under the CPU (Unique Professional Contribution). [Read our CPU guide](/blog/unique-professional-contribution-upc-morocco-guide)
Our Support
Accounting Services SARL supports you in:- Analyzing your situation to choose the right regime
- Preparing your registration file
- Managing your monthly or quarterly declarations
- Transitioning to a SARL when your activity grows
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