Freelancer, incorporate at the right moment.
Mis à jour le 29 July 2026 · Vérifié par l'équipe juridique Charikaty
Dev, design, writing: we compare AE and SARL AU for your case, then create your company from A to Z, 100% online.
*Typical timeframe after filing, depends entirely on authorities.
Staying auto-entrepreneur too long gets expensive.
AE ceiling: 200,000 DH
The auto-entrepreneur regime caps services at 200,000 DH of collected revenue per year.
The 80,000 DH trap
Beyond 80,000 DH invoiced to a single client, the surplus suffers withholding tax (2026 Tax Code, art. 42 bis).
Foreign clients covered
Your foreign-currency payments must be repatriated within 60 days via an authorized intermediary (IGOC, art. 396 to 400).
Automatic regime exit
Exceeding the ceilings two consecutive years pushes you out of the AE regime (2026 Tax Code, art. 43-4°).
What the law provides for freelancing.
No national license specific to tech, design or writing freelancers was found: the real choice is between the auto-entrepreneur regime and a company, with precise thresholds. Fact sheet verified by our legal team against the official 2026 texts.
Seul ou à plusieurs, le choix est simple.
Un prix fixe, connu avant de commencer.
Tu démarres avec 700 MAD, tu payes le reste quand ta société existe.
Trois jours ouvrables entre le dépôt et ta société.
Discovery
30 minutes with your legal advisor to frame your project and choose the pack.
Day 1Negative certificate
We reserve your company name with OMPIC.
Day 1–2Articles signed online
Drafted by your legal advisor, signed with a legalized electronic signature.
Day 2RC + ICE filing
Full file submitted: registration and tax identifiers.
Day 3Launch
Welcome kit and company documents delivered online. You can invoice.
+3 business days**Typical timeframe after filing, depends entirely on authorities.
Everything we get asked about freelancing.
Auto-entrepreneur or SARL AU for freelancing?
The AE is perfect to start: 1% income tax in full discharge on collected revenue, capped at 200,000 DH of services per year. But beyond 80,000 DH for a single client, the surplus suffers withholding tax (2026 Tax Code, art. 42 bis), and exceeding the ceilings two consecutive years pushes you out of the regime (art. 43-4°). The SARL AU takes over with no ceiling.
How do I register as an auto-entrepreneur?
Pre-registration on the National Auto-Entrepreneur Register website (ae.gov.ma), then finalization at a Barid Al Maghrib agency with the form, your ID and a photo. If you choose a company instead, Charikaty creates your SARL AU 100% online.
I invoice clients abroad: what obligations?
Two distinct regimes. VAT side: exemption with deduction right if the service is used outside Morocco, with supporting documents (2026 Tax Code, art. 92-I-1°). Exchange side: mandatory collection and repatriation of proceeds within 60 days via an authorized intermediary (IGOC, art. 396 to 400), with up to 70% holdable in a currency account.
What happens if I exceed the AE ceilings?
Exceeding the ceilings for two consecutive years triggers exit from the regime (2026 Tax Code, art. 43-4°). Better to anticipate: we switch your activity to a SARL AU before the forced exit, with a clean transfer of your clients and contracts.
What taxation as a SARL AU?
CIT at the standard 20% rate (2026 Tax Code, art. 19) on profit, ordinary VAT on local services and the export exemption under conditions. Your Charikaty accountant optimizes salary and dividends for your situation.
