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Morocco Self-Employed Income Tax 2026: Complete Guide for Doctors, Lawyers, Architects

Updated on May 16, 20268 min read

Liberal professions in Morocco (doctors, dentists, physiotherapists, lawyers, notaries, architects, certified accountants, management consultants, consulting engineers, certified translators, etc.) are subject to income tax under the non-commercial profits regime, with two main options: real net profit regime (RNR) or simplified net profit regime (RNS) depending on turnover. Since 2021, a third option exists for modest revenues: the Unified Professional Contribution (CPU), a flat rate replacing income tax + professional tax + social solidarity contribution. This 2026 guide details thresholds, deductible expenses, accounting obligations, and provides a numerical comparison to choose the most advantageous regime.

1. 1. Tax Regimes: RNR, RNS, CPU

Three regimes coexist for liberal professions in Morocco. The choice depends on annual turnover and desired level of structuring.

Real Net Profit Regime (RNR) — Mandatory for Turnover > MAD 2M

Mandatory for turnover > MAD 2,000,000/year. Full bookkeeping required (journal + general ledger + balance sheet + annual accounts). Taxable profit = cash receipts - actually paid expenses (cash method for non-commercial profits). Subject to the standard progressive IR scale (0 % to 38 %). VAT obligation if turnover > MAD 500,000 (services).

Simplified Net Profit Regime (RNS) — Turnover between MAD 500K and 2M

Optional for turnover between MAD 500,000 and 2,000,000/year. Lighter accounting: revenue book + expense book (no mandatory balance sheet). Taxable profit calculated by the same principles as RNR. Advantage: less administrative formalism. Standard IR scale.

Unified Professional Contribution (CPU) — Turnover < MAD 500K

Reserved for individuals with annual turnover < MAD 500,000 (services) — since 2021. Flat rate replacing IR + Professional Tax + Social Solidarity Contribution. 2026 rates: 10 % of turnover for services (5 % for commercial activities, 3 % for industrial activities). Includes: basic CNSS coverage + mandatory AMO (separate contribution). Quarterly declaration, source payment via DGI platform.

2. 2. Deductible Expenses: What You Can Remove from Turnover

Under RNR or RNS regimes, expenses actually incurred for the professional activity are deductible from turnover to calculate taxable profit. Detailed list:

Direct Operating Expenses

Office/practice rent (with registered lease contract). Water, electricity, internet, professional phone (invoices in the activity's name). Office supplies, consumables, small tools. Professional travel expenses (kilometers traveled × DGI 2026 scale MAD 2.50/km).

Personnel and Employer CNSS

Net salaries paid to employees (secretaries, assistants, nurses for doctors, junior associates for lawyers). Employer CNSS contributions (7.7 % of gross). Employer AMO (4.11 %). Staff continuing education (100 % deductible with supporting documents).

Equipment Depreciation

Medical/IT equipment amortizable over 5 years (20 %/year rate). Professional vehicle amortizable over 5 years (20 %/year rate, capped at MAD 300,000 purchase price). Office furniture over 10 years (10 %/year). Professional software over 3 years (33 %/year).

Financial Expenses and Insurance

Professional loan interest (practice equipment loan, equipment purchase). Professional civil liability insurance (mandatory for doctors, lawyers, architects). Multi-risk practice insurance. Professional order contributions (CNOM, Bar Association, Architects' Order).

3. 3. Self-Employed CNSS: 2026 Social Coverage

Since 2021, liberal professions are mandatorily affiliated with the Self-Employed CNSS regime (law 98-15). Coverage: health insurance (basic AMO), retirement pension, daily incapacity allowances.

2026 Contributions

Flat contribution set by decree, variable by profession and declared income level: MAD 1,200 to 3,800/month (active doctors/lawyers/architects), MAD 600 to 1,500/month (other liberal professions). Monthly payment via CNSS platform or automatic bank debit. Annual reconciliation based on income declaration.

Benefits Offered

Basic AMO health insurance: 70 % reimbursement of consultations + medications. Retirement pension: payment from age 65 after 15 years of contributions (formula similar to CNSS employees). Daily allowances: MAD 50-100/day depending on declared income, after 90 days of effective contributions. Family allowances: eligible under same conditions as CNSS employees (MAD 300/child 1-3).

4. 4. Numerical Comparison: Which Regime to Choose?

Simulation for 3 liberal profession profiles, 2026 calculations:

Case 1 — General Practitioner, Turnover MAD 400K, Expenses MAD 80K

CPU regime: 10 % × 400,000 = MAD 40,000 payable. RNS regime: profit MAD 320,000, IR ≈ MAD 87,000 + self-employed CNSS MAD 18,000 = MAD 105,000. CPU is MAD 65,000 cheaper. Choice: CPU.

Case 2 — Lawyer, Turnover MAD 1.2M, Expenses MAD 350K

CPU not eligible (turnover > MAD 500K). RNS: profit MAD 850,000, IR ≈ MAD 280,000 + self-employed CNSS MAD 32,000 = MAD 312,000/year. RNR: same calculation but heavier formalism. Choice: RNS for accounting simplicity.

Case 3 — Architect, Turnover MAD 3.5M, Expenses MAD 1.2M

Only RNR mandatory (turnover > MAD 2M). Profit MAD 2,300,000, IR ≈ MAD 800,000 + self-employed CNSS MAD 45,000 + VAT MAD 700,000 to remit. Advice: create SARL to switch to corporate tax (IS) at 31 % (potential savings MAD 50,000/year + easier estate transmission).

5. FAQ

Q.What is the threshold to qualify for CPU in 2026?
The Unified Professional Contribution (CPU) is reserved for liberal professions with annual turnover below MAD 500,000 (services). Rates are 10 % of turnover for services, 5 % for commercial activities, 3 % for industrial activities. CPU replaces income tax + professional tax + social solidarity contribution.
Q.What expenses can I deduct under RNR or RNS regimes?
You can deduct all expenses actually incurred for the activity: office rent, water/electricity/professional internet, supplies, travel (MAD 2.50/km in 2026), employee salaries + employer CNSS contributions (7.7 %), equipment depreciation (20 %/year over 5 years), professional loan interest, professional civil liability insurance, professional order contributions (CNOM, Bar Association, etc.).
Q.Am I mandatorily affiliated with CNSS as a liberal profession?
Yes, since 2021 (law 98-15), liberal professions are mandatorily affiliated with the Self-Employed CNSS regime. 2026 contribution: MAD 1,200 to 3,800/month for doctors/lawyers/architects depending on declared income, MAD 600 to 1,500/month for other liberal professions. Coverage: basic AMO + retirement + daily allowances + family allowances.
Q.Is CPU or RNS better for a general practitioner?
For a doctor with MAD 400,000 turnover and MAD 80,000 expenses: CPU = MAD 40,000/year. RNS = MAD 105,000/year (IR 87,000 + CNSS 18,000). CPU is MAD 65,000 cheaper. CPU is generally more advantageous for turnover < MAD 500,000 if your actual expenses represent less than 70 % of turnover. Beyond, RNS becomes competitive.
Q.Do I have to charge VAT as a liberal profession?
Mandatory if your annual turnover exceeds MAD 500,000 (services). Below, you are in VAT exemption (no VAT charging, no VAT deduction on expenses). Standard VAT rate for intellectual services: 20 %. Exception: doctors, dentists, physiotherapists are exempt from VAT regardless of turnover (article 91 of the General Tax Code).

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