Auto-entrepreneur tax calculator for creators
In 2026, an auto-entrepreneur creator pays 1% of turnover collected (0.5% for trade, industry and crafts), with no VAT, plus a health insurance (AMO) contribution of at least 300 MAD per quarter. The ceiling for services is 200,000 MAD a year. Above 80,000 MAD a year from one client, that client withholds 30% on the excess. This calculator gives an estimate, not tax advice.
Optional. The 80,000 MAD rule applies to each client separately.
Enter your turnover to see the estimate.
An estimate, not tax advice. Check with the DGI or an accountant before you declare.
Nothing is sent: the calculation runs in your browser.
How it works
- 1
Choose your activity: services (the case for content creators) or trade, industry and crafts.
- 2
Enter the turnover you collect over the year or over one quarter, then what your biggest client pays you over the year.
- 3
Read the tax, the AMO contribution and any client withholding, then check with the DGI or an accountant before you declare.
Questions? Answered
How much tax does an auto-entrepreneur pay in Morocco in 2026?
1% of turnover collected for services, which covers content creators, and 0.5% for trade, industry and crafts (article 73-III of the General Tax Code). The tax is final: it replaces income tax on that activity. The rates are unchanged in the 2026 edition of the code, and you charge no VAT.
What are the auto-entrepreneur turnover ceilings?
200,000 MAD a year for services and 500,000 MAD for trade, industry and crafts (article 42 ter). One year above the ceiling does not end the status. After two years in a row above it, you move to the real net income regime on the following 1 January, unless you opt for the simplified regime or the CPU.
How does the 30% withholding above 80,000 MAD per client work?
Since 1 January 2023, 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 157-II). The withholding is final, and the rest is taxed at 1%. Companies and other legal entities, and professionals under the real or simplified regime, withhold; private individuals do not. Example: 100,000 MAD from one client, 6,000 MAD withheld.
How much is the AMO health insurance contribution?
It is added to the tax and paid with it, by bracket of the year’s tax: 300 MAD a quarter below 500 MAD of tax, 390 MAD from 500 to 1,000 MAD, 570 MAD from 1,001 to 2,500 MAD and 720 MAD from 2,501 to 5,000 MAD (article 73 and decree 2-21-928). The amount is adjusted at the last declaration of the year. The CNSS confirms your own situation.
When and where do auto-entrepreneurs declare their turnover?
Every quarter, or every month if you chose that, before the end of the following month (article 82 bis). You declare and pay the tax and AMO together, online on the auto-entrepreneur register portal (rn.ae.gov.ma) by bank card, or at an Al Barid Bank branch.
Does this calculator replace an accountant?
No. It is an estimate based on the published rules, not tax advice. Several activities, clients abroad or going over the ceiling can change the result: check with the tax authority (DGI) or an accountant. The rules are in the auto-entrepreneur guide, and the invoice template has the required mentions.
Sources
Checked on 30 October 2026
- DGI / Ministry of Economy and Finance, General Tax Code, 2026 edition (art. 42 bis, 42 ter, 43-4°, 45 bis-II, 73-II-B-6°, 73-II-G-8°, 73-III, 82 bis, 91-II-3°, 157-II)
- DGI, circular note no. 737 on the tax measures of the 2026 finance law
- Ministry of Justice (Adala), decree no. 2-21-928 of 29 November 2021 (AMO for auto-entrepreneurs, art. 3 to 6)
- National Auto-Entrepreneur Register, FAQ: quarterly declaration, payment and contributions
- Le Matin, what the auto-entrepreneur tax regime provides in 2026, per the DGI (19 August 2026)
- Finances News Hebdo, auto-entrepreneur taxation and the final 30% withholding (16 December 2022)
- Le360, the appeal of the auto-entrepreneur regime and the surplus above 80,000 MAD (24 August 2023)
- EcoActu, DGI/TGR circular: who applies the 30% withholding (1 June 2023)
- Médias24, the AMO complementary dues auto-entrepreneurs pay (22 January 2021)
- Secondary source: Upsilon Consulting, auto-entrepreneur income tax in Morocco (reviewed 29 September 2026)
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