If you have been following the new 2023 financial law, it was
So there are two things you need to know:
- The new 30% tax rate is applied when an auto-entrepreneur makes more than 80,000 MAD with one Moroccan client.
- When that happens, for anything beyond the 80,000 MAD threshold, the client needs to pay 30% tax rate.
So, from an auto-entrepreneur perspective, nothing is changing. The new 30% rate is paid by the client and not the auto-entrepreneur.
But why?
The reason for this change is that Moroccan companies were using the auto-entrepreneur status to avoid hiring people (and paying taxes on their salary). So as a result, the government made this change to get some money from these companies. For international clients, this is not applicable given they can’t employ people in the first place.
So that’s it. I hope it makes more sense now.
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14 responses to “Auto-entrepreneur’s new 30% tax explained”
Hello, how would they know if it’s a Moroccan client ? As an auto-entrepreneur, you only declare your earnings online, you don’t provide information about the client.
As you said, they don’t have that information from the auto-entrepreneurs given you only fill your total earnings.
On the other hand, companies need to fill a detailed earning report, and thus, the gov will know which auto-entrepreneur they worked with and if they have more than 80k with them.
Salam alaikom Ahmed,
I would like to create my business as an auto-entrepreneur. Do you think it’s possible to do it online? I found XXX on Google, are they trustworthy? Other than them who would you recommend, even for others statuses like SARL, etc.?
Best regards,
A lurker.
Hello,
First, I removed the links from your comment as I don’t think they are necessary for the question.
Regarding your question, auto-entrepreneur can be created easily and you don’t need a third party to do this for you. You just visit a postal office with your national card.
For SARL, there are many companies out there for creating a company. You can pick any one as the process is fairly straightforward.
Good luck
Hey Ahmed
Any official information / legal text regarding international clients?
Hello,
The law doesn’t specify in detail if there is a difference for local/international customers. But given the 30% is taken from the source (the one paying), you can’t bill an international company given it doesn’t have a local presence in Morocco.
I guess the 30% will need to be paid by the contractor / freelancer then
I think my last comment was a little misleading, especially the “taken from the source (the one paying)”. I meant the one paying the contractor, ie the company.
Auto entrepreneurs currently pay taxes on the total amount made, ie you are not specifying how much you made from each client. It’s only from the company side that you can know how much they paid each contractor, and thus get the extra 30%.
Well, as long as it not mentioned in the Law, we never know if the auto entrepreneur might be asked to pay the 30% themselves to the tax authority one day or another
That’s also true the other way around :). Laws change every year, so something that’s true today isn’t necessarily next year, etc…
I have a question please, should we declare our gains with a foreign client like in France? thank you!
Yes, everything should be declared. You might take a look at this https://remote.ma/ae
Hi
I would like to know if there’s an official text law regarding the 30% tax application if we work for a foreign client ?
Hello, sadly no text law explicitly states this.