Auto-entrepreneur status for influencers in Morocco: tax, ceiling and invoices
As of October 2026, auto-entrepreneur is still the simplest status for a Moroccan content creator: 1% of turnover collected for services, no VAT, up to 200,000 MAD a year, plus a health insurance (AMO) contribution of at least 300 MAD per quarter. Above 80,000 MAD a year from one business client, that client withholds 30% on the excess.
Kreators editorial team · Updated 29 Oct 2026
Which status should an influencer in Morocco choose?
The auto-entrepreneur status is the simplest way to start: online registration, no full accounts, a tax proportional to what you collect. It gives you an ICE, which companies ask for before they pay you.
Near the ceiling, or if one client makes up most of your income, a single-member SARL often becomes the better option. The three options are compared in the influencer tax guide.
How much tax does an auto-entrepreneur creator pay?
| Rule | Services (creators) | Trade, industry, crafts |
|---|---|---|
| Tax on turnover collected | 1% | 0.5% |
| Annual turnover ceiling | 200,000 MAD | 500,000 MAD |
| VAT | Not applicable | Not applicable |
| Above 80,000 MAD a year from one client | 30% withheld at source on the excess, by the client | Not concerned |
The tax is on what you collect, with no deduction for expenses. You declare and pay it every quarter (or every month, if you chose that), before the end of the following month.
What changed in 2025–2026
- 2025 finance law: new income tax scale; auto-entrepreneur rate and ceilings unchanged.
- May 2025: a draft legal framework for creators is announced, not adopted to date.
- 2026 finance law: no measure on auto-entrepreneurs.
- March 2026: the tax authority (DGI) contacts dozens of creators to regularise.
- May 2026: the Finance Minister confirms the ordinary rules, and VAT only above 500,000 MAD.
How do I register as an auto-entrepreneur?
- Check that your activity is not excluded (the portal lists, for example, architects, lawyers, doctors, notaries and pharmacists).
- Prepare your national ID card (or residence card) and a recent ID photo.
- Fill in the online form on rn.ae.gov.ma, the National Auto-Entrepreneur Register portal run by Poste Maroc.
- Take the printed form and documents to a partner bank counter (Al Barid Bank, Attijariwafa Bank, BMCE Bank, Banque Populaire, CIH, Crédit Agricole du Maroc, Société Générale).
- Track your file online: the certificate shows your tax identifier, business tax number and ICE. CNSS registration follows automatically.
How much does health insurance cost an auto-entrepreneur?
The status requires you to join social security (article 42 ter of the General Tax Code). The AMO contribution is added to the tax and paid with it (decree 2-21-928). The amount depends on the quarter’s tax:
| Tax for the quarter | Turnover for the quarter (services, 1%) | AMO contribution for the quarter |
|---|---|---|
| Up to 125 MAD | Up to 12,500 MAD | 300 MAD |
| 125 to 250 MAD | 12,500 to 25,000 MAD | 390 MAD |
| 250 to 625 MAD | 25,000 to 62,500 MAD | 570 MAD |
| 625 to 1,250 MAD | 62,500 to 125,000 MAD | 720 MAD |
Example: you collect 30,000 MAD in a quarter. Tax: 300 MAD. AMO contribution: 570 MAD. Total: 870 MAD. Higher brackets go up to 3,600 MAD per quarter.
What does the 80,000 MAD per-client rule change?
Since the 2023 finance law, when one client pays you more than 80,000 MAD in a year for services, they withhold 30% of the part above and pay it to the tax authority (articles 42 bis and 73-II-G-8° of the General Tax Code). Only companies and professionals under the real or simplified regime do this, not private individuals.
Example: a client pays you 100,000 MAD over the year. The 20,000 MAD above the threshold carries a 6,000 MAD withholding. If you often work with the same client or agency, look at a company.
How do I invoice a partnership?
- Your name, tax identifier, business tax number and ICE.
- The business client’s name, address and ICE.
- A sequential invoice number with no gaps, and the date.
- The description: “1 Instagram Reel + 3 stories, posted on 12 November”.
- The amount and the mention “VAT exempt, article 91-II-3° of the General Tax Code”.
- The payment method (bank transfer is best).
The auto-entrepreneur invoice template includes these details. Keep your invoices for ten years (article 211 of the General Tax Code).
How do I get paid from abroad?
Payments from foreign clients, YouTube or TikTok count in the turnover of the quarter in which you collect them, at the same 1% rate.
The Office des changes requires income from services provided abroad to be brought back to Morocco within 90 days of the service. On YouTube, enter your US tax information in AdSense, or Google withholds 24% of your earnings; see the YouTube guide.
When do you lose auto-entrepreneur status?
Going over the ceiling once is not enough: the status stays valid as long as the ceiling has not been exceeded for two consecutive years (article 43-4° of the General Tax Code). After that, you move to the real net income regime on the following 1 January, unless you opt for the simplified regime or the CPU, with no way back.
Example: 230,000 MAD in 2025 then 180,000 MAD in 2026, you stay an auto-entrepreneur. 230,000 MAD in 2025 then 240,000 MAD in 2026, the regime changes on 1 January 2027.
Do I have to label sponsored content?
Yes. There is no influencer-specific law, but consumer law 31-08 bans misleading advertising (article 21) and requires the advertising nature of content to be clearly stated (article 23). Instagram, TikTok and YouTube also require their paid partnership label. Put it in writing with our contract template.