Self-employed entrepreneurs: A guide for you

Is the status of self-employed entrepreneur of interest to many people, after the curtailment of its tax appeal ? In any case, the tax administration has just published a guide. As a reminder, the provision of services, whose turnover is capped at 200,000 dirhams (USD 20,000), is subject to 1% income tax, unless the person generates a turnover of more than 80,000 Dirhams with the same client (as stated in the 2023 Finance Law). Under these conditions, it is the withholding tax of 30% which applies to the surplus (Article 73-II-G-8°), i.e. 120,000 Dirhams.