Changes for the self-employed status in Morocco

Thus, the turnover threshold triggering a flat rate of 30% for services provided to the same client could be raised. Currently set at 80,000 dirhams, this threshold could be increased to 100,000 dirhams, following a proposal from the parliamentary majority, reports Economiste. Other political groups go further and advocate raising it to 150,000 dirhams, or even completely removing this limit, in order to avoid penalizing self-employed workers who work mainly, or even exclusively, with a single client.

These proposed amendments were discussed on November 12 in the Finance Committee, during the examination of the 2025 finance bill. This regime, a real springboard towards employment and the formalization of the economy, is regularly adjusted to adapt to the needs of self-employed workers and fight against tax evasion.

Last year, the government had to crack down on the proliferation of "false employment" cases. Unscrupulous employers encouraged their employees to declare themselves as self-employed in order to reduce their social security contributions and pay less taxes. This system also allowed them to dismiss employees without paying severance pay. The former employees, now self-employed, then lost the security of employment and found themselves taxed at 1% instead of 38%.

To put an end to these practices, a 30% withholding tax was introduced on the portion of turnover exceeding 80,000 dirhams generated with the same client. While this measure has helped limit abuses, it has also penalized self-employed workers working mainly with a single client, making the status less attractive.

It should be noted that the tax rates for commercial, industrial or craft activities remain unchanged: 0.5% of annual turnover up to 500,000 dirhams, and 1% for service provision up to 200,000 dirhams.