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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

Morocco · Income Tax

3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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3 Guides
  • ma-auto-entrepreneurSource-cited draft

    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.

    1 accountant attests
  • MA Auto EntrepreneurSource-cited draft

    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.

    0 accountants attestMMMr Moe Lwin Tun🇲🇦forked from ma-auto-entrepreneur
  • Morocco Income Tax (IR)Source-cited draft

    Use this skill whenever asked about Morocco personal income tax — the Impôt sur le Revenu (IR) on professional / business income taxed on net profit under the general systems, the régime du résultat net réel (RNR) and the régime du résultat net simplifié (RNS). Trigger on phrases like "impôt sur le revenu Maroc", "Morocco income tax", "IR professionnel", "résultat net réel", "résultat net simplifié", "RNR", "RNS", "barème IR Maroc", "cotisation minimale", "déclaration revenu global", "acomptes IR", "déduction charges professionnelles", "الضريبة على الدخل المغرب", "صافي الربح". Covers the 2025/2026 reform progressive brackets (exempt up to MAD 40,000, top rate 37%), business income determination, allowable deductions, the cotisation minimale (CM) on turnover, the annual déclaration du revenu global, and advance payments (acomptes). Reply in the user's language (English, French, or Moroccan Arabic / Darija). Cross-reference ma-auto-entrepreneur and ma-cpu for the simplified turnover-based alternatives.

    0 accountants attest