Because freelancers are not employees and Solar Staff does not pay taxes on their payouts, they must declare any income received via Solar Staff by themselves.
To carry on tax accounting in Morocco for your Solar Staff income, you need to:
Be a tax resident
Determine the applicable tax obligations
Tax residence
Morocco taxes its residents on their worldwide income, while non-residents are taxed on their income from Moroccan sources only.
Individuals are considered tax residents of Morocco if they meet at least one of the following criteria:
They have a permanent residence in Morocco
The center of their economic interests is in Morocco
They spend more than 183 days in the country within any 365-day period
If an individual stops being a tax resident of Morocco, their foreign income earned in the year they lose their resident status – from the beginning of the calendar year until the date of residency loss – will be subject to taxation in Morocco.
Morocco has double taxation agreements with a number of countries (full list), the provisions of which may override the applicable tax residence rules and other provisions of national legislation.
Taxpayer ID number
The taxpayer identification number (Numéro d 'identification fiscale – IF) is a unique identifier assigned to both individuals and legal entities for tax reporting, conducting financial transactions (such as opening bank accounts), and other activities. It consists of eight digits and is issued by the General Tax Administration of Morocco (Direction générale des impôts – DGI), which requires an in-person visit to the tax office. Once an individual or entity is registered as a value added tax (VAT) payer (La Taxe sur la Valeur Ajoutée), a suffix "TVA" is added to their main number, indicating that such individual or entity is registered for VAT purposes.
The unified business identifier (Identifiant Commun des Entreprises – ICE) is a 15-digit number used in Morocco to identify legal entities, individual entrepreneurs, and individuals engaged in independent activities, for administrative and financial purposes.
The professional tax identification number (Numéro d’identification à la taxe professionnelle – TP) is a unique 8-digit identifier assigned to individuals conducting independent activities for the purpose of paying the professional tax. This number is mandatory for inclusion in tax filings. The issuance of this number is confirmed by a Certificate of Registration as a Payer of Professional Tax (Attestation d'inscription à la taxe professionnelle).
The company registration number (Numéro du registre de commerce – RC) is assigned to both legal entities and individuals engaged in commercial activities upon submitting a registration application to the Central Commercial Registry of Morocco (Le Registre central du Commerce).
The National Social Security Fund registration number (Numéro d 'immatriculation à la Caisse Nationale de Sécurité Sociale – NI) is a unique identifier issued by the National Social Security Fund (La Caisse Nationale de Sécurité Sociale – CNSS) and used to identify insured persons within the social security and benefits system.
Taxes and contributions payable by freelancers
Tax liabilities in Morocco depend on the chosen tax status and/or eligibility for certain criteria. Freelancers earning income through Solar Staff can choose between two tax statuses in Morocco:
IMPORTANT! Solar Staff does not have the option to choose a tax status for freelancers based in Morocco, but you can fill in your taxpayer ID in your account.
Taxpayer registration is available on the SIMPL portal, which facilitates interaction with tax authorities, submission of tax filings, and online tax payments. To access the portal, users need their IF number and a security code, which can be obtained by submitting Form ADC930 to the local office of the Tax Administration at the taxpayer's place of residence. Additionally, taxpayers can submit Form ADC940 to authorize automatic tax debiting by a partner bank. Access to the portal’s features is also available through the mobile application, DARIBATI. See the portal sign-up guide
Read on for more details
Individuals
To legally earn income in Morocco, freelancers must submit the following documents to the tax authority at their place of residence online or in person within 30 days of starting their activity:
Application for a taxpayer identification certificate (Demande de bulletin d’identification fiscale) using Form AAC139
Declaration of existence (Declaration d'existence) using Form ADP050
Declaration of registration as a payer of professional tax (Taxe professionnelle et taxe de services communaux: Déclaration d'inscription) using Form ADC061
Application for professional tax payer registration certificate (Demande d 'attestation d'inscription à la taxe professionnelle) using Form AAC050
When submitting these documents, copies of the following must also be included:
National identity card (Carte Nationale d'Identité – CNI) or residence permit (for foreign nationals)
Proof of residence in Morocco (lease agreement, rent payment receipt, certificate of title)
Permit to carry out activities (for regulated activities)
Upon successful registration, the individual will be assigned the following identification numbers: IF, TP, and ICE.
Individuals are required to register with the Central Commercial Register of Morocco (Le Registre Central du Commerce) within three months of starting their business activities. This registration can be completed online by applying for a registration certificate (Demande de Certificat d’immatriculation) using Form C1, with a registration fee of 180 Moroccan Dirhams (MAD). After the application is reviewed, the freelancer will be assigned an RC number. Learn more
In the event of ceasing independent activities, the taxpayer must submit a relevant application (Demande d’attestation de radiation de la taxe professionnelle) to the tax authorities within 45 days using Form AAC350. The application must include a copy of the certificate of removal from the Central Commercial Register and a document confirming the fulfillment of all tax obligations (including the filing of tax returns relevant to the applicable tax regime) or an extract from the taxpayer registry.
In Morocco, the following tax regimes are available for individuals engaged in independent activities:
General tax regime
Individuals fall under the general tax regime (Résultat Net Réel) by default. This regime has no restrictions regarding the types of activities or the amount of annual income and requires the payment of taxes and social contributions based on net revenue (the difference between income and business expenses).
Accounting requirements. Taxpayers are required to keep regular records of income and expenses in the form of electronic registers (Article 145 of the Tax Code of Morocco). Additionally, all invoices, receipts, waybills, and other financial documents must be retained for a period of ten years (Article 211 of the Tax Code of Morocco).
Under the general tax regime, taxpayers must pay the following taxes and contributions:
The personal income tax (L'Impôt sur le Revenu – IR) is payable based on total income (from both independent and other activities) at the following progressive rates:
Income, MAD | Tax rate, % |
0–30,000 | 0% |
30,001–50,000 | 10% |
50,001–60,000 | 20% |
60,001–80,000 | 30% |
80,001–180,000 | 34% |
More than 180,000 | 38% |
When calculating income tax, taxpayers can claim the following deductions (déductions):
Donations made in cash or in kind to organizations specified in Article 10-I-B-2° of the Tax Code of Morocco
Up to 10% of the total taxable income (subject to the conditions outlined in Article 28 of the Tax Code of Morocco):
Interest on loans related to the purchase or construction of a permanent place of residence
Pension insurance contributions
Additionally, taxpayers are eligible for tax allowances (réductions) of MAD 360 for a spouse and dependent children, with a maximum total of MAD 2,160 (covering up to six individuals). Taxpayers can also reduce their taxable base by documented business expenses (dépenses) (Article 35 of the Tax Code of Morocco), and can carry forward losses (déficit) for up to four years. Furthermore, taxpayers applying this regime can claim a tax reduction (réduction d’impôt) for investments in innovative companies (Article 31 of the Tax Code of Morocco).
A minimum contribution (cotisation minimale) is mandatory, calculated at 4% of total revenue (with a minimum payment of MAD 1,500), which applies even if there is no income during the tax period. For the first three years of independent activity, taxpayers are exempt from this minimum contribution (Article 144 of the Tax Code of Morocco).
Filings. Taxpayers must submit an annual comprehensive income declaration (Déclaration annuelle du revenu global) using Form ADP010, either online or by mail to the local tax authority at their place of residence (see the guide in Arabic and French). The tax period is the calendar year, and the declaration must be submitted before May 1 of the year following the year in which income was earned. Late submissions incur penalties as follows: 5% for delays of up to 30 days, 15% for delays exceeding 30 days, and 20% for failure to submit or submitting an incomplete declaration.
Tax payments are due simultaneously with the declaration, either online or in person at designated banks (list of payment partners). Taxpayers may also request a payment deferral (Demande de paiement échelonné de la créance fiscale) using Form RFC390.
The value added tax (La Taxe sur la Valeur Ajoutée – TVA) is payable when a taxpayer’s annual turnover exceeds MAD 500,000. To qualify for a subsequent exemption from VAT, the taxpayer must maintain a revenue equal to or less than this threshold for three consecutive years (Article 91-E-II-3° of the Tax Code of Morocco).
To pay VAT, registration as a VAT taxpayer is required. This is done by submitting the declaration of existence (Déclaration d'existence) using Form ADP050. Once registered, the VAT identifier "TVA" will be appended to the taxpayer's IF number.
The standard VAT rate is 20%. Reduced rates of 7%, 10%, and 14% apply to certain goods and services. There are specific VAT accounting and documentation requirements (Articles 118–119 of the Tax Code of Morocco).
Filings. Tax returns in the form of a VAT declaration (Déclaration TVA) (completion guide) must be submitted either online or by mail to the local tax authority at the taxpayer's place of residence (Article 108 of the Tax Code of Morocco) as follows:
Monthly filings using Form ADC100 (before the 20th day of the month following the month of income receipt for postal filings, or before the end of each month for electronic filings):
By taxpayers whose taxable income in the previous year was MAD 1,000,000 or more
By taxpayers conducting taxable operations in Morocco without a local permanent representative office
Quarterly filings using Form ADC080 (before the 20th day of the first month of each quarter for the previous quarter for postal filings, or before the end of the first month of each quarter for electronic filings):
By taxpayers whose taxable income in the previous year was less than MAD 1,000,000
By taxpayers engaged in seasonal or periodic activities
By newly registered VAT payers during the current calendar year
VAT payment deadlines are the same as the filing deadlines, and payment methods are identical to those used for the income tax (IR).
Mandatory insurance contributions (L’Assurance Maladie Obligatoire – AMO). Registration of individuals engaged in independent activities in the insurance system is typically based on data provided to the CNSS by government authorities. Following this, the CNSS sends a relevant notification to the taxpayer. If the information is not transmitted automatically, the individual must visit the CNSS office to submit a registration application (Demande d’immatriculation des Professionnels et Travailleurs Indépendants et des Personnes Non Salariées exerçant une activité libérale) using Form 328-1-01, along with a declaration of no basic health insurance coverage (Déclaration sur l’honneur de non bénéfice d'une couverture médicale obligatoire de base) using Form 310-1-50, and an authorization for automatic debiting of CNSS contributions by the bank (Autorisation du prélèvement bancaire automatique des cotisations CNSS relatives aux professionnels et travailleurs indépendants et personnes non salariées exerçant une activité libérale) using Form 329-1-03. After the CNSS reviews the documents, the individual will receive а registration certificate (Le certificat d'immatriculation), which includes their registration number in the system (NI).
Contributions must be paid to the CNSS, and individuals may also make voluntary payments. The amount of contributions is determined based on a fixed income depending on the type of activity (learn more).
Payments are to be made monthly through automatic bank debiting at a fixed amount, with no reporting required for these contributions.
Useful links: FAQ, registration documents, CNSS e-portal
The professional tax (Taxe Professionnelle – TP) is charged based on the annual gross rental value of the place of business used for conducting taxable professional activities (or, if none, the individual's place of residence). For any newly established professional activity, a temporary exemption (exonérations temporaires) from the professional tax is available for the first five years following its commencement. The rates for the professional tax, based on the type of activity, are as follows: Class 3 (C3) – 10%, Class 2 (C2) – 20%, and Class 1 (C1) – 30%. A minimum tax charge (droit minimum) also applies.
Filings. Taxpayers must file a declaration of taxable items (Déclaration des éléments imposables) using Form ADC062 before January 31 of the year following the year in which the activity begins or any changes occur (see the guide to online declaration submission).
Tax payments can be made online.
Simplified tax regime
The simplified tax regime (résultat net simplifié) is available for freelancers whose annual income (excluding VAT) does not exceed:
MAD 2,000,000 – for commercial, industrial, or artisanal activities, as well as for owners of fishing vessels
MAD 500,000 – for providing services, engaging in professional activities (excluding those mentioned above, as well as real estate sales, development, and merchandise trading), and for recurring income
Eligibility limitations. The simplified tax regime can be applied as long as the income received during two consecutive reporting periods (calendar years) does not exceed the thresholds specified for each type of activity. If the thresholds are exceeded, from January 1 of the year following the year of excess, income will be subject to taxation under the general tax regime.
Registration. To apply for the simplified tax regime, a declaration of existence (Declaration d'existence) must be submitted using Form ADP050, either in person or by mail to the tax authority at the taxpayer's place of residence. If this regime is chosen at the start of the activity, the application must be submitted before May 1 of the following year, and the simplified regime will apply for the current year. If the change of regime occurs during the course of the activity, the application must be submitted by the deadline set for filing the annual comprehensive income declaration (Déclaration annuelle du revenu global) for the previous year, which is before May 1 of the current year. In this case, the regime will apply only in the next year.
Accounting requirements. Income and expense accounting is to be maintained in a simplified format.
Under the simplified tax regime, taxpayers must pay the following taxes and contributions:
The personal income tax (L'Impôt sur le Revenu – IR) is payable in the same manner as under the general tax regime. Taxpayers who consult approved accounting management centers are eligible for a benefit that reduces their taxable base by 15%.
The value added tax (La Taxe sur la Valeur Ajoutée – TVA) is payable in the same manner as under the general tax regime.
Mandatory insurance contributions (L’Assurance Maladie Obligatoire – AMO) are payable in the same manner as under the general tax regime.
The professional tax (Taxe Professionnelle – TP) is payable in the same manner as under the general tax regime.
Single professional contribution
The single professional contribution regime (la contribution professionnelle unique, CPU) establishes a single payment that encompasses both income tax on independent activities and a social contribution for mandatory health insurance.
Eligibility limitations apply based on activity types and income thresholds, including VAT. Income eligibility thresholds are the same as those established for the simplified tax regime.
Registration. To apply for the single professional contribution regime, a declaration of existence (Declaration d'existence) must be submitted using Form ADP050, either in person or by mail to the tax authority at the taxpayer's place of residence. If this regime is chosen at the start of the activity, the application must be submitted before April 1 of the following year, and the single professional tax regime will apply for the current year. If the change of regime occurs during the course of the activity, the application must be submitted by the deadline set for filing the annual comprehensive income declaration (Déclaration annuelle du revenu global) for the previous year, which is before May 1 of the current year. In this case, the regime will apply only in the next year.
Under this regime, taxpayers must pay the following taxes and contributions:
The single professional contribution (la contribution professionnelle unique – CPU) includes both income tax on independent activities (L'Impôt sur le Revenu – IR) and a mandatory health insurance contribution (l’Assurance Maladie Obligatoire – AMO). The contribution amount is calculated based on the generated revenue, applying a coefficient set for each type of activity.
Example of calculating the single professional contribution payable on income from passenger or freight transportation:
Stage 1:
Revenue (R) – MAD 300,000
Coefficient (C) – 10% (per table in Article 40 of the Tax Code of Morocco)
Proportional tax rate (PT) – 10% (per Article 73-II-B of the Tax Code of Morocco)
Formula:
R x C x PT% = income tax (IR)
MAD 300,000 x 10% x 10% = MAD 3,000 (annual contribution charge)
Stage 2:
The calculated annual contribution charge is increased by a surcharge as specified in the table below (Article 73-II-B-6° of the Tax Code of Morocco):
Annual charge, MAD | Quarterly surcharge, MAD | Annual surcharge, MAD |
Less than 500 | 300 | 1,200 |
500–1,000 | 390 | 1,560 |
1,001–2,500 | 570 | 2,280 |
2,501–5,000 | 720 | 2,880 |
5,001–10,000 | 1,050 | 4,200 |
10,001–25,000 | 1,500 | 6,000 |
25,001–50,000 | 2,250 | 9,000 |
More than 50,000 | 3,600 | 14,400 |
Since the annual charge (MAD 3,000) falls within the annual obligation range of MAD 2,501 to MAD 5,000, which corresponds to the annual surcharge of MAD 2,880, the total single professional contribution will be: MAD 3,000 + MAD 2,880 = MAD 5,880
Additional considerations:
If a freelancer engages in multiple types of activities with varying coefficients, the annual charge will be the total of the charges calculated separately for each activity.
When the annual revenue generated from services provided to the same client exceeds MAD 80,000, the tax on the excess amount is subject to withholding at a rate of 30% (Article 73-II-G-8° of the Tax Code of Morocco). If this threshold is exceeded with respect to the income earned through Solar Staff, it is advisable to verify the tax payment process with the tax authorities, since Solar Staff does not withhold the tax.
Earnings received through mobile payments (paiement mobile) are excluded from income when calculating the annual charge for the reporting periods from 2020 to 2024 (Article 247 ter of the Tax Code of Morocco). This exemption does not apply to the earnings received through Solar Staff. For more details on withdrawal options available in Morocco, see our Payments to Africa guide.
Capital gains and compensations received by taxpayers applying the single professional contribution regime from the sale of all or part of their business or from ceasing operations are taxed at a fixed income tax rate of 20%.
Filings. Taxpayers must submit a declaration of revenue (Déclaration du Chiffre d'affaires CPU) either online or by mail to the local tax authority at the taxpayer's place of residence using Form ADP150. The deadline for submitting this declaration is April 1 of the year following the year in which the income was earned.
Tax payments must be made either annually by the same deadline or quarterly before the end of the third, sixth, ninth, and twelfth months of the year following the year in which the income was earned. The chosen payment frequency must be indicated in the declaration. If the taxpayer has a positive balance from payments made in the previous year, this amount can be credited toward the current year’s CPU obligation (when the declaration is submitted online, the system will automatically apply this credit toward the amount due). Payment methods are the same as those available under the general tax regime. Guide to online submission of CPU declarations and CPU payment
The value added tax (La Taxe sur la Valeur Ajoutée – TVA) is payable in the same manner as under the general tax regime.
Mandatory insurance contributions (L’Assurance Maladie Obligatoire – AMO) are included in the CPU, but taxpayers are still required to register with the CNSS. Contributions are payable in the same manner as under the general tax regime.
The professional tax (Taxe Professionnelle – TP) is not payable by freelancers operating under the CPU regime.
Individual entrepreneurs
An individual entrepreneur is a natural person who operates under the l’auto-entrepreneur regime, holding sole ownership of the business and assuming all associated risks.
Registration as an individual entrepreneur is completed by submitting a declaration of existence (Déclaration d'existence) through the National Register of Individual Entrepreneurs (Registre National de l’Auto-Entrepreneur – RNAE) portal. After filling out the form, the document must be downloaded, signed, and submitted to one of the partner banks of the Barid Al-Maghrib postal service (for example, Al Barid Bank, Attijariwafa bank, BMCE Bank), along with a personal photo and a copy of the national identity card (CNI) or residence permit (for foreign nationals) within 30 days of completing the declaration on the electronic portal. The relevant authority will then forward the documentation to the Tax Administration. Upon successful registration, the freelancer will receive their IF, TP, and ICE numbers, as well as the individual entrepreneur's card (la carte de l’auto-entrepreneur).
Useful links: registration process, guide for individual entrepreneurs, steps to obtain the individual entrepreneur's business card
Advantages
No requirement to register in the Central Commercial Register of Morocco (Le Registre Central du Commerce)
No obligation to maintain accounting records
No obligation to pay the minimum contribution (cotisation minimale)
No seizure of the principal residence in case of debt
Key considerations
The status of an individual entrepreneur will not be granted if the freelancer is operating as an individual. In such case, it is necessary to terminate the individual’s activities before registering in the National Register of Individual Entrepreneurs.
The total annual revenue must not exceed the following thresholds:
MAD 500,000 – for commercial, industrial, or artisanal activities
MAD 200,000 – for the provision of services
Certain restrictions apply based on the type of activities (list of excluded activities)
Eligibility limitations: the criteria for applying this regime when income thresholds are exceeded are the same as those under the simplified tax regime.
Under this regime, taxpayers must pay the following taxes and contributions:
The personal income tax (L'Impôt sur le Revenu – IR) is payable at the following rates:
0.5% on income not exceeding MAD 500,000 – for commercial, industrial, and artisanal activities
1% on income not exceeding MAD 200,000 – for the provision of services
The tax amount is increased by a surcharge similar to that presented in the table of the section on the single professional contribution regime. The 30% withholding tax also applies to individual entrepreneurs on the portion of income in excess of MAD 80,000 where such income is earned from services provided to the same client.
Filings. Individual entrepreneurs are required to file a preliminary declaration (pré déclaration) either monthly or quarterly. This involves filling out the form online, and then signing and submitting it through one of the postal service's partner bank branches.
Tax payments are due by the end of the month following the month in which the income was earned (for monthly filings) or by the end of the month following the quarter in which the income was earned (for quarterly filings). The authorized body (Barid Al-Maghrib) is responsible for transferring the tax amount to the Tax Administration at the taxpayer's registered address within the month following the month of its receipt (Article 82 bis. of the Tax Code of Morocco).
The value added tax (La Taxe sur la Valeur Ajoutée – TVA) does not apply to individual entrepreneurs as their annual turnover may not exceed the threshold of MAD 500,000 set for VAT collection.
Mandatory insurance contributions (L’Assurance Maladie Obligatoire – AMO) are payable by individual entrepreneurs as a surcharge as part of their income tax, which requires them to register with the CNSS in the same manner as under the general tax regime.
The professional tax (Taxe Professionnelle – TP) does not apply to individual entrepreneurs during the first five years of operation; after this period, they are required to pay the tax in the same manner as under the general tax regime.
Additional information
Income received via Solar Staff is declared using certificates and invoices, and in accordance with the offer agreement.
If you have any questions, get in touch via the chat in your Solar Staff account or email us at [email protected].