When working with independent contractors in Morocco, businesses must understand the distinction between l’auto-entrepreneur status and the general tax regime. These classifications define how contractors are registered, taxed, and insured under Moroccan law.
Recently, Praxima’s compliance team reviewed Law 114-13 (19 February 2015) and the Finance Law of 2025, which together regulate self-employment registration, taxation, and reporting obligations.
Individuals can fall under two main regimes: the l'auto-entrepreneur regime or the general tax regime.
This simplified system is designed for small-scale self-employed individuals. While there is no minimum income requirement to register, it’s generally advisable to do so when eligible.
Turnover limits:
Simplified tax system:
Social security registration is mandatory, ensuring contractors have access to essential protections.
Turnover limits per client:
To maintain simplified status, contractors may not invoice more than 80,000 MAD per year to a single client.
Reporting obligations:
Quarterly turnover declarations and tax payments are due before the end of the month following each quarter.
Morocco distinguishes between simplified and general tax regimes for self-employed contractors. Proper registration and reporting are critical to remain compliant.
Contractors who do not register as l’auto-entrepreneurs automatically fall under the general tax regime. This system places no restrictions on income level or activity type but requires detailed accounting of net revenue for tax and social contribution purposes.
2025 Income Tax Brackets:
An annual tax declaration must be filed by 1 May of the following year, with payments due at the same time.
The correct classification depends primarily on turnover and activity type. The l’auto-entrepreneur regime offers simplicity and reduced administrative burden, while the general regime suits higher-earning or more complex operations.
For employers engaging Moroccan contractors, verifying compliance with the applicable regime is crucial to avoid potential penalties or misclassification risks.
