Professional income tax applies to the person, not a separate company. Under RNR or RNS, a professional result is determined, integrated into global income under the rules, then the scale or special rates apply.
The route
- Confirm the individual and professional category.
- Identify RNR, RNS or another regime actually applicable.
- Close RNR/RNS activity at 31 December.
- Calculate result, minimum and global income.
- Deduct eligible withholding/credits.
- File before 1 May for RNR/RNS.
1. Do not confuse regime and form
A sole business lacks the tax separation of a SARL. The professional is taxed personally under the applicable regime. RNR and RNS determine result; they are neither auto-entrepreneur status nor merely a light bookkeeping option.
| Point | RNR/RNS |
|---|---|
| Taxpayer | individual |
| Period | year ending 31 December |
| Base | products less charges under rules |
| Return | professional global-income return |
| Control | accounts, evidence and tax bridge |
Check the certificate and latest returns instead of inferring the regime from current turnover.
2. Distinguish RNR and RNS
RNR uses products and charges under articles 33–37. RNS simplifies parts of the calculation but notably excludes provisions and loss carry-forward from its result under article 38.
- RNS is optional under conditions.
- MAD 2 million threshold for trade, industry and craft.
- MAD 500,000 for services and covered professions.
- Excess is assessed under the two-consecutive-year rules.
- The choice affects later calculations: validate it.
These are not VAT or auto-entrepreneur thresholds. The same turnover can trigger different questions.
3. Read the 2026 general scale
Under article 73, annual bands are: up to MAD 40,000 exempt; 10% from 40,001–60,000; 20% from 60,001–80,000; 30% from 80,001–100,000; 34% from 100,001–180,000; and 37% above.
- Combine relevant income categories.
- Apply permitted deductions.
- Identify income under special rates.
- Apply the scale to relevant income.
- Credit withholding and credits by nature.
- Compare the professional minimum contribution.
A band rate is not applied to the entire income. Final or special-rate income stays outside the general calculation where required.
Do not mix personal cash and result
An owner withdrawal is not automatically an expense, and a capital injection is not a sale. Reconcile movements before calculating income tax.
4. File and retain the bridge
For professional RNR/RNS income, article 82 sets the annual global-income return before 1 May. The file also explains a zero or deficit result and retains withholding suffered.
- Sales: matched to journals and receipts
- Charges: genuine, evidenced and classified
- Owner: withdrawals separate from expenses
- Tax: additions, deductions and minimum
- Filing: return, receipt and payment
BelloPOS helps distinguish recorded sales, payments and withdrawals. It does not turn an owner’s draw into a professional expense.
Mistakes to avoid
- Copying another freelancer’s regime.
- Confusing RNS with auto-entrepreneur.
- Using RNS thresholds for VAT.
- Applying 37% to all income.
- Deducting an owner withdrawal.
- Forgetting minimum contribution.
- Filing after 30 April.
Frequently asked questions
When is an RNR/RNS return due?
Before 1 May for professional income from the previous year.
Does RNS allow provisions?
Article 38 excludes provisions from determination of simplified net result.
What is the RNS services threshold?
MAD 500,000, subject to the conditions and categories in article 39.
Does the general scale cover all income?
The scale coexists with specific or final rates; classify income first.
Does BelloPOS calculate global income tax?
No. It supplies recorded operations; other income, adjustments and credits remain external.
What to take away
Professional income tax becomes readable when regime is evidenced, personal funds separated, result documented and the return connected to the scale, special rates and minimum.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
Separate activity from personal movements
Use distinct reasons for recorded sales, contributions, withdrawals and expenses, then reconcile with the accounts.
Read next
Other practical guides on the same subject: