Entreprise individuelle (commerçant personne physique)Morocco
What it takes to form, own and run a sole trader in Morocco, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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L'immatriculation au Registre du Commerce doit être faite dans les trois mois qui suivent l'ouverture de l'établissement commercial ou l'acquisition du fonds commercial.
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Sont considérés comme revenus professionnels pour l'application de l'impôt sur le revenu : 1° - les bénéfices réalisés par les personnes physiques et provenant de l'exercice : a) des professions commerciales, industrielles et artisanales
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Entreprise individuelle (commerçant personne physique).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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L'immatriculation au Registre du Commerce doit être faite dans les trois mois qui suivent l'ouverture de l'établissement commercial ou l'acquisition du fonds commercial.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Entreprise individuelle (commerçant personne physique).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Entreprise individuelle (commerçant personne physique) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Entreprise individuelle (commerçant personne physique).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–37%
No corporate tax: an individual trader is a natural person, and profit from commercial, industrial and craft activity is professional income (CGI art. 30-1°-a) taxed under personal income tax on the art. 73-I scale: 0% up to 40,000 MAD, 10% from 40,001 to 60,000, 20% from 60,001 to 80,000, 30% from 80,001 to 100,000, 34% from 100,001 to 180,000 and 37% above. Other ways of taxing a small trader (the single professional contribution at 10% plus a complementary right, art. 73-II-B-6°, and the auto-entrepreneur regime) are not modelled here.
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Sont considérés comme revenus professionnels pour l'application de l'impôt sur le revenu : 1° - les bénéfices réalisés par les personnes physiques et provenant de l'exercice : a) des professions commerciales, industrielles et artisanales
- CFC rules in Morocco
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Entreprise individuelle (commerçant personne physique).
Every business in Morocco
VAT
- The tax
- Value added tax (VAT)
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La taxe sur la valeur ajoutée qui est une taxe sur le chiffre d'affaires s'applique
- Standard rate
- 20%
CGI 2026 art. 99: 20% normal rate (A); 10% (B) for listed supplies; the article was last restated by Loi de finances 55-23 for 2024. The 10% list read includes accommodation and restaurant services, banking and credit operations, edible oils, rice and solar panels.
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Other rates
- 10% Listed supplies (CGI art. 99-B), including accommodation and restaurant services, banking and credit operations, edible oils, rice and pasta, solar panels and water heaters
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Registration threshold
- MAD 2,000,000
Taxable turnover of the previous year, applies to retail traders (commercants) only (CGI art. 89-I-2-b). Not a general threshold: manufacturers, wholesalers, importers, installers and 'toute prestation de service' are taxable without one (art. 89-I-1, 2-a, 3, 5, 10-b).; year
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les commerçants dont le chiffre d'affaires taxable réalisé au cours de l'année précédente est égal ou supérieur à deux millions (2 000 000) de dirhams
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
CGI art. 115: a person with no establishment in Morocco making taxable supplies to a customer established in Morocco must accredit a representative resident in Morocco; without one, the Moroccan customer declares and pays the tax (self-assessment, or withholding where the customer's activity is outside VAT). Art. 115 bis: a non-resident supplier of digital services to non-taxable Moroccan customers, with no representative, registers on the dedicated platform and files a quarterly return (before the end of the first month of each quarter) with payment and no right to deduct. Non-residents are on the monthly regime (art. 108-I).
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doit accréditer auprès de l’administration fiscale un représentant domicilié au Maroc
- Returns filed
- Depends on the business
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les contribuables dont le chiffre d'affaires taxable réalisé au cours de l'année écoulée atteint ou dépasse un million (1.000.000) de dirhams
- Tax authority
- Direction Générale des Impôts (DGI), Ministry of Economy and Finance, Kingdom of Morocco
Payment and banking services
1 service names Morocco on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Entreprise individuelle (commerçant personne physique)
- Identifier
- MA-ENTREPRENEUR-INDIVIDUELA form ISO 20275 does not list.