The auto-entrepreneur whose yearly revenue collected from the same business client (company, organisation) exceeds 80,000 MAD. The withholding applies to the part above that threshold.
Withholding tax
The 30% withholding, seen before it hits.
Above 80,000 MAD paid in the year by the same business client, that client withholds 30% on the excess. SoloGestion tracks this total client by client.
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The problem
A recent rule, often discovered on a reduced transfer
The 2023 finance law introduced this withholding for auto-entrepreneurs who work mostly for a single principal. It surprises because it depends on the client, not on you.
- 01
The threshold is per client
80,000 MAD with one client, not in total. Two clients at 70,000 MAD each trigger nothing; one at 90,000 MAD does.
- 02
The client withholds
You receive 70% of the part above the threshold. If you had not anticipated it, cash is short.
- 03
The total is yearly
It restarts from zero on 1 January. You still have to track, client by client, what has been collected.
What SoloGestion does
How SoloGestion warns you
The total collected per business client is compared with the threshold all year long.
One bar per client
On the dashboard and on the Taxes page: every business client with its yearly total and the distance to the threshold.
An alert before the overrun
You know before issuing the invoice that it will take the client above 80,000 MAD.
The withheld amount, recorded
When the client withholds, you record the net payment and the withholding. The invoice balance stays right.
In figures
- 80,000 MAD
- of yearly payments per business client: the threshold
- 30%
- withheld by the client on the part above the threshold
- Per client
- the total is computed client by client, over the year
- Services
- the activities mainly concerned
Frequently asked
30% withholding tax
The client withholds it from its payment and remits it to the tax administration. You receive the net amount. Ask for the withholding certificate for your records.
Track the total per client. SoloGestion shows it permanently and alerts you before the invoice that will cross the threshold, so you can discuss it with the client beforehand.
No. The withholding is a specific levy on the excess above the threshold. Check with your accountant or the DGI for your exact situation.
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