The new Morocco’s Finance Law 2023, amended and definitively approved on Thursday, December 8, 2022, excludes from the auto entrepreneur's regime the surplus of annual turnover exceeding 80,000 dirhams, which is achieved for services provided with the same client.
The excess turnover will thus be subject to income tax by way of withholding at source, at a discharge rate of 30%. According to the government, this measure aims to fight against tax evasion and disguised employment. Some companies require auto entrepreneur status from their employees to escape contractual commitments.
It is important to stress that the status of the auto entrepreneur is still subject to an income tax which depends on the nature of the activity carried out by the auto entrepreneur (0.5% of turnover for industrial, commercial, and artisanal activities and 1% for services ).