Influencer tax in Morocco in 2026: income tax, VAT and auto-entrepreneur
As of October 2026, Moroccan influencers are taxed under the ordinary rules: there is no special regime for social media. Paid partnerships, product placements and platform payouts are professional income subject to income tax. As an auto-entrepreneur you pay 1% of turnover collected, up to 200,000 MAD a year, and VAT only applies above 500,000 MAD of turnover.
Kreators editorial team · Updated 29 Oct 2026
Do influencers have to pay tax in Morocco?
Yes. In a written answer to Parliament reported on 12 May 2026, the Minister of Economy and Finance said influencers fall under income tax (IR) and the ordinary rules. There is no “YouTube tax” and no regime specific to social media.
Morocco’s General Tax Code (CGI) treats recurring income as professional income (article 30): partnerships, product placements, platform payouts. A resident is taxed on all income, Moroccan and foreign (article 23).
The “other income and gains” category created in 2025 (article 70 bis) covers one-off gains, not a creator’s regular activity.
What changed between 2023 and 2026?
| Date | What changed |
|---|---|
| January 2023 (finance law) | Above 80,000 MAD a year from the same business client, that client withholds 30% on the excess paid to an auto-entrepreneur. Individual service providers exempt from VAT up to 500,000 MAD. |
| November 2024 | The foreign exchange office (Office des changes) and the tax authority (DGI) step up tracking of creators’ foreign-currency income. |
| January 2025 (finance law) | New income tax scale (exempt up to 40,000 MAD, 37% above 180,000 MAD) and an “other income and gains” category. |
| May 2025 | The Communication Minister announces a draft legal framework for creators, not adopted to date. |
| January 2026 (finance law) | Corporate tax reaches 20% for small companies. Nothing changes for auto-entrepreneurs. |
| March 2026 | The DGI contacts dozens of creators asking them to regularise; Hespress reports 52 million MAD undeclared over four years. |
| May 2026 | The Finance Minister confirms: ordinary rules, VAT above 500,000 MAD for advertising. |
| July 2026 | Banks, insurers and companies with at least 500 million MAD of turnover withhold 5% corporate tax on fees paid to companies. |
Auto-entrepreneur, standard income tax or single-member SARL: what is the difference?
| Auto-entrepreneur | Standard income tax (individual) | SARL AU (company) | |
|---|---|---|---|
| Ceiling | 200,000 MAD a year (services) | 500,000 MAD under the CPU or simplified regime, then real regime | None |
| Tax | 1% of turnover collected | Scale from 0 to 37% on profit | 20% on profit, minimum contribution of 0.25% of turnover |
| VAT | No | 20% above 500,000 MAD | 20% |
| What you declare, and when | Turnover, every quarter | Total income, before 1 May (1 April under the CPU) | Profit within 3 months of the year end, 4 instalments, VAT |
| 30% withholding above 80,000 MAD per client | Yes | Under the CPU only | No |
| Bookkeeping | No full accounts | A register or full accounts | Full accounts |
For most creators starting out, the auto-entrepreneur status is still the simplest. Registration, health cover and losing the status are covered in the auto-entrepreneur guide.
A single-member SARL makes sense near the ceiling, when one client pays most of your income, or when you have real costs to deduct. Plan that move with an accountant.
How is income from YouTube, TikTok and foreign platforms taxed?
It is taxable in Morocco: as an auto-entrepreneur, add it to the turnover of the quarter in which you collect it.
YouTube: enter your US tax information in AdSense. Google then withholds 0 to 30% on earnings from US viewers only; without it, 24% of all your earnings (individual account).
Tax paid abroad can, under conditions and where a tax treaty exists, be deducted from Moroccan tax (article 77). The Office des changes requires income from services provided abroad to be brought back within 90 days.
Example: as an auto-entrepreneur, you collect 9,000 MAD from partnerships and the equivalent of 3,000 MAD from YouTube in one quarter. You declare 12,000 MAD: 120 MAD of tax, plus a 300 MAD health insurance contribution. See the YouTube guide and the TikTok guide.
When does VAT apply to a creator?
An individual selling services is exempt from VAT as long as annual turnover does not exceed 500,000 MAD (article 91-II-3° of the General Tax Code, since 2023). In May 2026 the Finance Minister confirmed this threshold for advertising services published on websites and social media.
Above it, you charge 20% VAT. An auto-entrepreneur (ceiling 200,000 MAD) never reaches the threshold; a company does not get this exemption.
What must an influencer’s invoice show?
What the General Tax Code requires (articles 145 and 146), and what the client needs to deduct the expense:
- Your name or company name, and your address.
- Your tax identifier (IF), business tax number and ICE (the common business identifier).
- A number from a continuous sequence, and the date.
- The client’s name, address and ICE.
- The exact service: “1 Instagram Reel + 3 stories, posted on 12 November 2026”.
- The price, then 20% VAT or the exemption wording (“VAT exempt, article 91-II-3° of the General Tax Code”).
- The payment method and reference.
Where do I start if I have never declared?
- Gather statements of what you received in recent years: transfers, platforms, cash.
- Choose a status using the table above.
- Show these statements to an accountant.
- If the DGI has written to you, reply within the deadline stated in the notice.
For your prices, start from the market ranges: as of October 2026, an Instagram post by a micro-influencer (10,000 to 50,000 followers) is worth 1,500 to 5,000 MAD.