Collecting MAD 20,000 does not mean earning MAD 20,000. Simplified tax starts from collected turnover — 0.5% for trade, industry and craft and 1% for services under the 2026 CGI — without deducting costs from that base. Management must still count every cost.
Five levels of the calculation
- Collected turnover: payments received.
- Gross margin: sales less cost of goods or materials consumed.
- Margin after operating costs.
- Cash: includes timing differences and investments.
- Disposable income: removable without starving operations.
- Real hourly rate: income across all time worked.
1. Build a retail example
An activity collects MAD 30,000 in a month. Goods actually sold cost MAD 18,000.
| Line | Amount | Reading |
|---|---|---|
| Collections | MAD 30,000 | tax counter base |
| Cost of sales | −MAD 18,000 | cost of units sold |
| Gross margin | MAD 12,000 | 40% of sales |
| Operating costs | −MAD 5,200 | premises, transport, tools, phone |
| Indicative simplified IR | −MAD 150 | 0.5% of 30,000, before other items |
| Management remainder | MAD 6,650 | not automatically withdrawable |
Buying unsold stock affects cash today but not cost of sales in the same way. Track both.
2. Adapt for a service
A service has few goods, but rarely no costs.
- Delivery time: genuinely billable production
- Invisible time: prospecting, revision, administration and collection
- Subcontracting: service bought to deliver
- Tools: software, equipment and connection
- Travel: cost and unsold time
- Risk: default, rework and quiet months
Divide after-cost income by all hours worked, not only those printed on the invoice.
3. Do not confuse margin and cash
A credit sale can create margin without collection. A large purchase can reduce cash before consumption. Loan principal can consume cash without being the same kind of expense.
| Question | Indicator |
|---|---|
| Is the product priced well? | unit margin and margin rate |
| Did the month create value? | management result |
| Can I pay tomorrow? | available cash and due dates |
| Can I withdraw this? | cash after fiscal, social and operating reserves |
Leave a buffer for obligations and inventory replacement.
Disposable income is not the account balance
Before a personal withdrawal, reserve supplier bills, customer refunds, tax, social cover, restocking and already committed spending.
4. Manage prices
Set a floor from variable cost, a share of fixed cost, time, risk, tax and target income. Test it against the market without selling below sustainable cost.
BelloPOS can provide quantities sold, turnover and item cost when configured. It does not know all time, outside expenses or personal obligations; export and complete the management calculation.
Mistakes to avoid
- Calling turnover profit.
- Using the latest lot cost for all inventory.
- Forgetting owner time.
- Deducting spending from the fiscal ceiling.
- Emptying the till.
- Calculating margin with incomplete costs.
Frequently asked questions
Do costs reduce simplified tax?
They do not reduce the regime’s collected-turnover base, but are essential to profitability.
What is the difference between gross and net margin?
Gross margin removes direct sales cost; a net measure removes further defined costs. Name each level.
How should my time be valued?
Track all hours, set target income and compare the real rate with the charged price.
Does an unpaid sale create disposable income?
No. It may be a receivable, but provides no cash and is not yet the collection discussed here.
Does BelloPOS calculate personal income?
No. Its operating reports are inputs to complete with all costs, commitments and reserves.
What to take away
Measure turnover, margin, result, cash and withdrawable income separately; a price works only when it also pays for time and risk.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Moroccan Tax Administration, 2026 General Tax Code
- Moroccan Tax Administration, 2026 auto-entrepreneur tax guide, read 31 August 2026
- Ministry of Justice, Law 114-13 on auto-entrepreneur status, read 31 August 2026
See the margin behind sales
Enter item costs, track quantities and export reports to complete the management calculation.
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