Morocco
Taxed as resident professional income — very low turnover regimes (0.5–1%, or CPU ~3–10%) within caps, otherwise progressive IR up to ~38%. Confirm activity category locally.
Professional income subject to IR. Small operators use the auto-entrepreneur / CPU turnover-based regimes; larger ones, standard progressive IR.
Auto-entrepreneur: 0.5% (commercial) or 1% (services) of turnover. CPU ~3–10% of turnover. Standard progressive IR up to ~37–38% on net profit.
CNSS for self-employed now applies as flat monthly tiers by turnover band (≈ MAD 600/1,200/1,800).
Auto-entrepreneur caps ~MAD 500k/yr (services). Above the cap → standard regime (net-profit progressive IR).
No specific crypto framework and crypto is officially restricted; USDC is converted to MAD and taxed as professional turnover — added regulatory risk.