Morocco Releases 2024 Tax Guide for Self-Employed Workers

In this simplified guide, the DGI recalls the eligibility criteria for the self-employed status and provides answers to questions related to the determination of additional rights related to the social security scheme, the registration procedure in the national register, the identification with the tax authorities, the declarative obligations, the payment of taxes, and the deregistration of the self-employed status.

According to the DGI, the existence of a tax regime for the self-employed is salutary, as it aims to put an end to informal activities and promote entrepreneurship and self-employment among young people.