Auto-entrepreneur salary calculator - Morocco 2026
Free Auto-entrepreneur salary calculator for Morocco (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Morocco (2026)
Educational monthly model for tax year 2026 (annual = month x 12), currency MAD - not a payroll system, not a tax return, not tax advice. The IR bareme is the post-LF 2025 scale (Loi de finances 2025, n. 60-24, in force 1 Jan 2025 and unchanged by LF 2026: exempt slice 40,000 MAD/year, top rate cut to 37%). The SMIG is the confirmed 1 Jan 2026 value (decret 2.25.983). Out of scope: complementary CIMR pension, mutuelle, life-insurance deductions, housing-loan interest and employer-only levies.
Employment (salarie)
- IR (impot sur le revenu) on the monthly net taxable income (RNI) via the post-LF 2025 progressive bareme (art. 73 CGI), computed as RNI x rate minus the quick deduction (somme a deduire).
- Frais professionnels (standard professional-expenses deduction, art. 59 CGI): 35% capped at 30,000 MAD/year when annual gross is at or below 78,000 MAD, otherwise 25% capped at 35,000 MAD/year.
- CNSS employee 4.48% (short-term 0.52% + long-term 3.96%) on a wage capped at 6,000 MAD/month, plus AMO 2.26% on the full gross with no cap; both are deductible from the IR base.
- Family deduction (charges de famille, art. 74 CGI as raised by LF 2026): 600 MAD per dependent per year, capped at 6 dependents, applied as a credit against the IR amount.
Sources: DGI - CGI art. 59, 73, 74 (IR bareme, frais professionnels, family deduction), LF 2025 (n. 60-24) and LF 2026, CNSS - employee / employer rates, 6,000 MAD ceiling, AMO.
Auto-entrepreneur (regime de l'auto-entrepreneur)
- Flat liberatory turnover tax on the realized annual turnover (Loi n. 114-13; CGI art. 42 bis-quater): 1.0% for services (cap 200,000 MAD/year) and 0.5% for commercial / industrial / artisanal activity (cap 500,000 MAD/year).
- 30% IR withholding nuance (LF 2025, art. 73-II CGI): for services, turnover billed to a single client above 80,000 MAD/year is taxed at 30% on the excess (the first 80,000 MAD per client stays at the 1% flat rate).
- VAT is not due under the regime (exempt). CNSS registration is mandatory but the auto-entrepreneur schedule is set by category decree, so it is shown as a note rather than a precise percentage.
Sources: DGI - Loi n. 114-13 (statut de l'auto-entrepreneur), CGI art. 42 bis-quater and art. 73 (30% single-client withholding), LF 2025, CNSS - auto-entrepreneur registration and contribution schedule.
Independant (professionnel, resultat net reel)
- Professional profit = revenue minus deductible business expenses (CGI art. 30-38). Frais professionnels (the 35% / 25% standard deduction) is a salary allowance and does not apply here - actual business expenses are deducted instead.
- CNSS for TNS (travailleurs non salaries, Loi n. 98-15 / 99-15): a forfeit base indexed to the SMIG by category (between 1.75x and 2.75x SMIG), with retirement 10% and health (AMO) 6.37% on that base; both are deductible from the IR base.
- IR on the professional profit minus the deductible TNS contributions, via the same annual progressive bareme (art. 73 CGI).
Sources: DGI - CGI art. 30-38 and art. 73 (professional income and IR bareme), CNSS - regime des travailleurs non salaries (TNS), AMO + retraite, base forfaitaire indexee au SMIG.