1. 1. 2026 turnover caps by activity type
Caps are set by law 114-13 (art. 4) and have not changed since 2021. The 2026 Finance Law did not modify these thresholds, contrary to recurring rumors.
Services: MAD 500,000/year
Apply to all intellectual activities, services, consulting, training, digital freelance, translation, photography, design, marketing, web development. Turnover is the CASHED amount over the calendar year (January 1 - December 31), not invoiced.
Commerce/Industry: MAD 2,000,000/year
Apply to sale, trade, distribution, e-commerce, catering, hospitality, productive crafts (sewing, carpentry, plumbing, electricity), transformed agriculture.
Mixed activity: most restrictive cap applies
An auto-entrepreneur exercising both services and commerce is subject to the LOWEST CAP for the services fraction + commerce cap for the commerce fraction.
2. 2. Detailed 2026 CPU calculation
The Unified Professional Contribution replaces IR + Professional Tax + CSS since 2021.
Rates by activity
Services: 10% of cashed turnover. Commerce: 5% of cashed turnover. Industry/production crafts: 3% of cashed turnover. No deductible expenses — rate applies to GROSS turnover.
2026 numerical examples
Graphic freelancer, MAD 200,000/year turnover: CPU = 10% × 200,000 = MAD 20,000/year, i.e., MAD 5,000/quarter. Online shop, MAD 800,000/year turnover: CPU = 5% × 800,000 = MAD 40,000/year. Craftsman-tailor, MAD 350,000/year turnover: CPU = 3% × 350,000 = MAD 10,500/year.
Declaration modalities
Mandatory quarterly declaration on ae.gov.ma before the last day of the month following the quarter.
Non-declaration penalties
MAD 1,000/missing declaration. 3 consecutive misses = temporary AE status suspension (2 months). 6 misses over 24 months = automatic revocation.
3. 3. 2026 Self-Employed CNSS: tiers by turnover
Since 2021, mandatory affiliation to Self-Employed CNSS regime. Monthly flat contribution depending on previous year's declared turnover.
2026 contribution tiers
Tier 1 — turnover < MAD 250,000/year: MAD 600/month (MAD 7,200/year). Tier 2 — turnover MAD 250,001 to 500,000/year: MAD 1,200/month (MAD 14,400/year). Tier 3 — turnover > MAD 500,000/year (commerce/industry only): MAD 1,800/month (MAD 21,600/year).
2026 Self-Employed CNSS benefits
Basic AMO, Long-Term Conditions (ALD) 100% with prior approval, retirement pension at 65 after 15 years of effective contributions, family allowances, daily sickness/maternity allowances.
Total 2026 fiscal + social cost by turnover tier (services 10%)
MAD 150k turnover: CPU 15k + CNSS 7.2k = 22.2k MAD (14.8% of turnover). MAD 300k: 44.4k MAD. MAD 450k: 59.4k MAD.
4. 4. Cap overage: what happens in 2026?
Exceeding turnover cap incurs no immediate sanction but triggers automatic switch to real net profit regime the following year.
Overage year (N)
No penalty. You continue declaring CPU until year-end. DGI is informed automatically.
Year N+1 — Real net profit regime
Mandatory switch. New obligations: full accounting, annual balance sheet, mandatory certified accountant, IR declaration on progressive scale on net profit (vs CPU on gross turnover), VAT subjection if services turnover > 500k or commerce > 2M.
Estimated total switch cost
For a consultant moving from MAD 480k to 650k/year: estimated annual additional cost between MAD 30,000 (RNR without SARL) and MAD 80,000 (RNR + SARL + certified accountant + employed CNSS).
5. FAQ
Q.What are the exact auto-entrepreneur caps in Morocco in 2026?
Q.How is CPU calculated for an auto-entrepreneur in 2026?
Q.What happens if I exceed the auto-entrepreneur cap during the year?
Q.What is the 2026 Self-Employed CNSS contribution amount?
Q.Is declared turnover invoiced or cashed?
Q.Can I have both services and commerce activities as an auto-entrepreneur?
Q.What if I forgot 1 quarterly CPU declaration?
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