Morocco DGI releases 2026 auto-entrepreneur tax guide

The Direction générale des impôts (DGI) has released its 2026 guide regarding the tax regime for auto-entrepreneurs in Morocco. This updated document serves as a practical resource for individual entrepreneurs engaged in commercial, artisanal, or liberal activities.

The guide outlines eligibility criteria, exclusions, and the specific conditions for obtaining the status. It highlights fiscal advantages, such as a simplified tax calculated on turnover with rates varying by activity type. Additionally, the document addresses social security aspects, including medical coverage and retirement contributions, as well as administrative procedures like registration and tax declarations.